QUITE DIFFERENT: 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.
QUITE DIFFERENT
Largest movements
- Cash +€19,344
up €19,344 (+124%), from €15,600 to €34,944
mainly Other debts (+€11,033) and Receivables within one year (+€9,879)
- Receivables within one year -€9,879
no longer reported in 2026 (was €9,879)
of which Other amounts receivable: -€7,746
- Deferred charges and accrued income -€1,666
down €1,666 (-86.1%), from €1,935 to €269
- Tangible fixed assets -€1,316
down €1,316 (-23.6%), from €5,570 to €4,254
of which Other tangible fixed assets: -€805
- Other debts +€11,033
new in 2026: €11,033
- Reserves -€5,870
down €5,870 (-30.0%), from €19,574 to €13,704
- Tax, wage and social debts +€1,472
up €1,472 (+26.9%), from €5,471 to €6,943
- Depreciation -€5,520
down €5,520 (-80.8%), from €6,836 to €1,316
- Gross operating margin +€3,732
up €3,732 (+23.0%), from €16,238 to €19,971
- Taxes +€1,580
up €1,580 (+34.6%), from €4,559 to €6,139
- Other operating charges +€295
up €295 (+39.4%), from €749 to €1,044
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,983 | €39,467 | +€6,484 | +19.7% |
| Fixed assets | 21/28 | €5,570 | €4,254 | -€1,316 | -23.6% |
| Tangible fixed assets | 22/27 | €5,570 | €4,254 | -€1,316 | -23.6% |
| Furniture and vehicles | 24 | €1,025 | €514 | -€511 | -49.8% |
| Other tangible fixed assets | 26 | €4,545 | €3,740 | -€805 | -17.7% |
| Current assets | 29/58 | €27,413 | €35,213 | +€7,800 | +28.5% |
| Amounts receivable within one year | 40/41 | €9,879 | - | -€9,879 | |
| Trade receivables | 40 | €2,132 | - | -€2,132 | |
| Other amounts receivable | 41 | €7,746 | - | -€7,746 | |
| Cash at bank and in hand | 54/58 | €15,600 | €34,944 | +€19,344 | +124% |
| Deferred charges and accrued income | 490/1 | €1,935 | €269 | -€1,666 | -86.1% |
| Total equity and liabilities | 10/49 | €32,983 | €39,467 | +€6,484 | +19.7% |
| Equity | 10/15 | €26,318 | €20,448 | -€5,870 | -22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,574 | €13,704 | -€5,870 | -30.0% |
| Distributable reserves | 133 | €19,574 | €13,704 | -€5,870 | -30.0% |
| Profit (loss) carried forward | 14 | €544 | €544 | = | 0.0% |
| Amounts payable | 17/49 | €6,665 | €19,019 | +€12,354 | +185% |
| Amounts payable within one year | 42/48 | €6,665 | €19,019 | +€12,354 | +185% |
| Trade debts | 44 | €1,195 | €1,044 | -€151 | -12.7% |
| Suppliers | 440/4 | €1,195 | €1,044 | -€151 | -12.7% |
| Taxes, remuneration and social security | 45 | €5,471 | €6,943 | +€1,472 | +26.9% |
| Taxes | 450/3 | €5,471 | €6,943 | +€1,472 | +26.9% |
| Other amounts payable | 47/48 | - | €11,033 | +€11,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,836 | €1,316 | -€5,520 | -80.8% |
| Other operating charges | 640/8 | €749 | €1,044 | +€295 | +39.4% |
| Non-recurring operating charges | 66A | - | €2,132 | +€2,132 | |
| Gross operating margin | 9900 | €16,238 | €19,971 | +€3,732 | +23.0% |
| Operating profit (loss) | 9901 | €8,653 | €15,479 | +€6,826 | +78.9% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €192 | €209 | +€17 | +8.9% |
| Recurring financial charges | 65 | €192 | €209 | +€17 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €8,489 | €15,269 | +€6,780 | +79.9% |
| Income taxes | 67/77 | €4,559 | €6,139 | +€1,580 | +34.6% |
| Profit (loss) for the period | 9904 | €3,930 | €9,130 | +€5,200 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €3,930 | €9,130 | +€5,200 | +132% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.