PushAhead: what changed
Two fiscal 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.
PushAhead
Largest movements
- Cash +€23,367
up €23,367 (+77.3%), from €30,217 to €53,584
mainly Net result for the year (+€24,669) and Depreciation (+€3,584)
- Tangible fixed assets -€2,322
down €2,322 (-20.1%), from €11,555 to €9,233
of which Plant, machinery and equipment: -€2,185
- Receivables within one year -€2,186
down €2,186 (-15.6%), from €14,045 to €11,859
of which Trade receivables: -€2,173
- Profit (loss) carried forward +€24,669
up €24,669 (+66.7%), from €36,999 to €61,668
- Tax, wage and social debts -€7,448
down €7,448 (-60.5%), from €12,313 to €4,865
of which Taxes: -€10,690
- Trade debts +€1,146
up €1,146 (+23.9%), from €4,794 to €5,939
- Gross operating margin +€3,214
up €3,214 (+10.0%), from €32,022 to €35,236
- Depreciation +€1,665
up €1,665 (+86.7%), from €1,920 to €3,584
- Other operating charges -€520
down €520 (-58.6%), from €889 to €368
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.
Cash bridge derived
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 | €57,605 | €75,972 | +€18,367 | +31.9% |
| Fixed assets | 21/28 | €11,555 | €9,233 | -€2,322 | -20.1% |
| Tangible fixed assets | 22/27 | €11,555 | €9,233 | -€2,322 | -20.1% |
| Plant, machinery and equipment | 23 | €11,289 | €9,104 | -€2,185 | -19.4% |
| Furniture and vehicles | 24 | €266 | €128 | -€137 | -51.7% |
| Current assets | 29/58 | €46,050 | €66,740 | +€20,689 | +44.9% |
| Amounts receivable within one year | 40/41 | €14,045 | €11,859 | -€2,186 | -15.6% |
| Trade receivables | 40 | €13,789 | €11,616 | -€2,173 | -15.8% |
| Other amounts receivable | 41 | €256 | €243 | -€13 | -5.1% |
| Cash at bank and in hand | 54/58 | €30,217 | €53,584 | +€23,367 | +77.3% |
| Deferred charges and accrued income | 490/1 | €1,788 | €1,297 | -€491 | -27.5% |
| Total equity and liabilities | 10/49 | €57,605 | €75,972 | +€18,367 | +31.9% |
| Equity | 10/15 | €40,499 | €65,168 | +€24,669 | +60.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,999 | €61,668 | +€24,669 | +66.7% |
| Amounts payable | 17/49 | €17,107 | €10,805 | -€6,302 | -36.8% |
| Amounts payable within one year | 42/48 | €17,107 | €10,805 | -€6,302 | -36.8% |
| Trade debts | 44 | €4,794 | €5,939 | +€1,146 | +23.9% |
| Suppliers | 440/4 | €4,794 | €5,939 | +€1,146 | +23.9% |
| Taxes, remuneration and social security | 45 | €12,313 | €4,865 | -€7,448 | -60.5% |
| Taxes | 450/3 | €12,313 | €1,623 | -€10,690 | -86.8% |
| Remuneration and social security | 454/9 | - | €3,242 | +€3,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €3,584 | +€1,665 | +86.7% |
| Other operating charges | 640/8 | €889 | €368 | -€520 | -58.6% |
| Gross operating margin | 9900 | €32,022 | €35,236 | +€3,214 | +10.0% |
| Operating profit (loss) | 9901 | €29,214 | €31,283 | +€2,070 | +7.1% |
| Financial income | 75/76B | €5 | €5 | -€0 | -1.2% |
| Recurring financial income | 75 | €5 | €5 | -€0 | -1.2% |
| Financial charges | 65/66B | €194 | €169 | -€25 | -12.7% |
| Recurring financial charges | 65 | €194 | €169 | -€25 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €29,025 | €31,119 | +€2,094 | +7.2% |
| Income taxes | 67/77 | €6,304 | €6,450 | +€146 | +2.3% |
| Profit (loss) for the period | 9904 | €22,721 | €24,669 | +€1,948 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,721 | €24,669 | +€1,948 | +8.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.