PSR 1830.01: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PSR 1830.01
Largest movements
- Receivables within one year +€130,762
up €130,762 (+11.8%), from €1.1m to €1.2m
- Cash -€119,731
no longer reported in 2025 (was €119,731)
mainly Receivables within one year (-€130,762)
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€31,729
up €31,729 (+289%), from €10,997 to €42,726
- Financial income -€15,158
down €15,158 (-29.9%), from €50,776 to €35,618
- Gross operating margin +€1,912
up €1,912 (+11.1%), from €17,241 to €19,153
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,442,065 | €1,453,100 | +€11,035 | +0.8% |
| Current assets | 29/58 | €1,442,065 | €1,453,100 | +€11,035 | +0.8% |
| Stocks and contracts in progress | 3 | €210,683 | €210,683 | = | 0.0% |
| Stocks | 30/36 | €210,683 | €210,683 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,111,499 | €1,242,261 | +€130,762 | +11.8% |
| Other amounts receivable | 41 | €1,111,499 | €1,242,261 | +€130,762 | +11.8% |
| Cash at bank and in hand | 54/58 | €119,731 | - | -€119,731 | |
| Deferred charges and accrued income | 490/1 | €153 | €157 | +€4 | +2.7% |
| Total equity and liabilities | 10/49 | €1,442,065 | €1,453,100 | +€11,035 | +0.8% |
| Equity | 10/15 | €1,250,816 | €1,261,773 | +€10,957 | +0.9% |
| Contributions | 10/11 | €1,362,000 | €1,362,000 | = | 0.0% |
| Capital | 10 | €1,362,000 | €1,362,000 | = | 0.0% |
| Issued capital | 100 | €1,362,000 | €1,362,000 | = | 0.0% |
| Reserves | 13 | €4,867 | €4,867 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,867 | €4,867 | = | 0.0% |
| Legal reserve | 130 | €4,867 | €4,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,051 | -€105,094 | +€10,957 | +9.4% |
| Provisions and deferred taxes | 16 | €190,945 | €190,945 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €190,945 | €190,945 | = | 0.0% |
| Environmental obligations | 163 | €190,945 | €190,945 | = | 0.0% |
| Amounts payable | 17/49 | €305 | €383 | +€78 | +25.6% |
| Amounts payable within one year | 42/48 | €305 | €383 | +€78 | +25.6% |
| Trade debts | 44 | €305 | €81 | -€224 | -73.6% |
| Suppliers | 440/4 | €305 | €81 | -€224 | -73.6% |
| Taxes, remuneration and social security | 45 | - | €302 | +€302 | |
| Taxes | 450/3 | - | €302 | +€302 | |
| Other operating charges | 640/8 | €10,997 | €42,726 | +€31,729 | +289% |
| Gross operating margin | 9900 | €17,241 | €19,153 | +€1,912 | +11.1% |
| Operating profit (loss) | 9901 | €6,244 | -€23,572 | -€29,816 | |
| Financial income | 75/76B | €50,776 | €35,618 | -€15,158 | -29.9% |
| Recurring financial income | 75 | €50,776 | €35,618 | -€15,158 | -29.9% |
| Financial charges | 65/66B | €1,093 | €1,089 | -€4 | -0.4% |
| Recurring financial charges | 65 | €1,093 | €1,089 | -€4 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €55,927 | €10,957 | -€44,970 | -80.4% |
| Profit (loss) for the period | 9904 | €55,927 | €10,957 | -€44,970 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,927 | €10,957 | -€44,970 | -80.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.