QUIZTION: 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.
QUIZTION
Largest movements
- Cash -€5,360
down €5,360 (-20.7%), from €25,927 to €20,567
mainly Receivables within one year (-€5,026) and Net result for the year (-€3,848)
- Receivables within one year +€5,026
up €5,026 (+72.1%), from €6,974 to €12,000
of which Other amounts receivable: +€3,021
- Deferred charges and accrued income -€3,368
down €3,368 (-100.0%), from €3,368 to €0
- Profit (loss) carried forward -€3,848
down €3,848 (-40.3%), from €9,552 to €5,705
No income-statement line moved by more than 1% of the activity.
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 | €36,269 | €32,567 | -€3,702 | -10.2% |
| Current assets | 29/58 | €36,269 | €32,567 | -€3,702 | -10.2% |
| Amounts receivable within one year | 40/41 | €6,974 | €12,000 | +€5,026 | +72.1% |
| Trade receivables | 40 | €157 | €2,161 | +€2,005 | +1280.3% |
| Other amounts receivable | 41 | €6,818 | €9,839 | +€3,021 | +44.3% |
| Cash at bank and in hand | 54/58 | €25,927 | €20,567 | -€5,360 | -20.7% |
| Deferred charges and accrued income | 490/1 | €3,368 | €0 | -€3,368 | -100.0% |
| Total equity and liabilities | 10/49 | €36,269 | €32,567 | -€3,702 | -10.2% |
| Equity | 10/15 | €35,911 | €32,064 | -€3,848 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,759 | €7,759 | = | 0.0% |
| Distributable reserves | 133 | €7,759 | €7,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,552 | €5,705 | -€3,848 | -40.3% |
| Amounts payable | 17/49 | €358 | €504 | +€146 | +40.6% |
| Amounts payable within one year | 42/48 | €358 | €504 | +€146 | +40.6% |
| Trade debts | 44 | €227 | €504 | +€277 | +122.3% |
| Suppliers | 440/4 | €227 | €504 | +€277 | +122.3% |
| Other amounts payable | 47/48 | €132 | €0 | -€132 | -100.0% |
| Other operating charges | 640/8 | €244 | €250 | +€6 | +2.5% |
| Gross operating margin | 9900 | -€3,543 | -€3,542 | +€0 | 0.0% |
| Operating profit (loss) | 9901 | -€3,787 | -€3,792 | -€6 | -0.2% |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,841 | -€3,848 | -€7 | -0.2% |
| Profit (loss) for the period | 9904 | -€3,841 | -€3,848 | -€7 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,841 | -€3,848 | -€7 | -0.2% |
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 10 October 2026 via checked.be.