Question de Goût: 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.
Question de Goût
Largest movements
- Stocks and contracts -€3,239
no longer reported in 2025 (was €3,239)
- Cash -€2,919
down €2,919 (-51.3%), from €5,688 to €2,770
mainly Other debts (-€11,997) and Investment in fixed assets (net) (-€531)
- Receivables within one year -€1,117
down €1,117 (-46.3%), from €2,412 to €1,295
- Tangible fixed assets -€214
no longer reported in 2025 (was €214)
of which Plant, machinery and equipment: -€154
- Other debts -€11,997
down €11,997 (-65.4%), from €18,355 to €6,358
- Short-term financial debts +€4,800
up €4,800 (+191,998%), from €3 to €4,802
- Profit (loss) carried forward -€172
down €172 (-0.7%), from -€25,553 to -€25,725
- Turnover -€37,663
down €37,663 (-39.1%), from €96,216 to €58,553
- Purchases and services -€34,652
down €34,652 (-38.0%), from €91,230 to €56,579
- Gross operating margin -€4,739
down €4,739 (-65.4%), from €7,244 to €2,506
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 | €13,383 | €5,895 | -€7,488 | -55.9% |
| Fixed assets | 21/28 | €2,044 | €1,830 | -€214 | -10.5% |
| Tangible fixed assets | 22/27 | €214 | - | -€214 | |
| Land and buildings | 22 | €60 | - | -€60 | |
| Plant, machinery and equipment | 23 | €154 | - | -€154 | |
| Financial fixed assets | 28 | €1,830 | €1,830 | = | 0.0% |
| Current assets | 29/58 | €11,339 | €4,065 | -€7,274 | -64.1% |
| Stocks and contracts in progress | 3 | €3,239 | - | -€3,239 | |
| Stocks | 30/36 | €3,239 | - | -€3,239 | |
| Amounts receivable within one year | 40/41 | €2,412 | €1,295 | -€1,117 | -46.3% |
| Other amounts receivable | 41 | €2,412 | €1,295 | -€1,117 | -46.3% |
| Cash at bank and in hand | 54/58 | €5,688 | €2,770 | -€2,919 | -51.3% |
| Total equity and liabilities | 10/49 | €13,383 | €5,895 | -€7,488 | -55.9% |
| Equity | 10/15 | -€5,093 | -€5,265 | -€172 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,553 | -€25,725 | -€172 | -0.7% |
| Amounts payable | 17/49 | €18,476 | €11,160 | -€7,316 | -39.6% |
| Amounts payable within one year | 42/48 | €18,476 | €11,160 | -€7,316 | -39.6% |
| Financial debts | 43 | €3 | €4,802 | +€4,800 | +191,998% |
| Credit institutions | 430/8 | €3 | €4,802 | +€4,800 | +191,998% |
| Taxes, remuneration and social security | 45 | €119 | - | -€119 | |
| Taxes | 450/3 | €119 | - | -€119 | |
| Other amounts payable | 47/48 | €18,355 | €6,358 | -€11,997 | -65.4% |
| Turnover | 70 | €96,216 | €58,553 | -€37,663 | -39.1% |
| Non-recurring operating income | 76A | €2,259 | €531 | -€1,728 | -76.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,230 | €56,579 | -€34,652 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €745 | -€546 | -42.3% |
| Other operating charges | 640/8 | €1,248 | €890 | -€358 | -28.7% |
| Non-recurring operating charges | 66A | €85 | - | -€85 | |
| Gross operating margin | 9900 | €7,244 | €2,506 | -€4,739 | -65.4% |
| Operating profit (loss) | 9901 | €4,620 | €871 | -€3,749 | -81.1% |
| Financial charges | 65/66B | €852 | €1,043 | +€191 | +22.4% |
| Recurring financial charges | 65 | €852 | €1,043 | +€191 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €3,768 | -€172 | -€3,939 | |
| Profit (loss) for the period | 9904 | €3,768 | -€172 | -€3,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,768 | -€172 | -€3,939 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.