R & G 5: 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.
R & G 5
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€312
up €312 (+52.2%), from -€597 to -€285
- Purchases and services -€312
down €312 (-52.2%), from €597 to €285
- Other operating charges -€10
down €10 (-0.8%), from €1,266 to €1,256
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 | €969,743 | €969,171 | -€573 | -0.1% |
| Fixed assets | 21/28 | €966,570 | €966,570 | = | 0.0% |
| Financial fixed assets | 28 | €966,570 | €966,570 | = | 0.0% |
| Current assets | 29/58 | €3,173 | €2,601 | -€573 | -18.0% |
| Cash at bank and in hand | 54/58 | €141 | €68 | -€73 | -51.7% |
| Deferred charges and accrued income | 490/1 | €3,033 | €2,533 | -€500 | -16.5% |
| Total equity and liabilities | 10/49 | €969,743 | €969,171 | -€573 | -0.1% |
| Equity | 10/15 | €3,173 | €1,602 | -€1,571 | -49.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,827 | -€23,398 | -€1,571 | -7.2% |
| Amounts payable | 17/49 | €966,570 | €967,568 | +€998 | +0.1% |
| Amounts payable within one year | 42/48 | €966,570 | €967,568 | +€998 | +0.1% |
| Trade debts | 44 | €0 | €998 | +€998 | |
| Suppliers | 440/4 | €0 | €998 | +€998 | |
| Other amounts payable | 47/48 | €966,570 | €966,570 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €597 | €285 | -€312 | -52.2% |
| Other operating charges | 640/8 | €1,266 | €1,256 | -€10 | -0.8% |
| Gross operating margin | 9900 | -€597 | -€285 | +€312 | +52.2% |
| Operating profit (loss) | 9901 | -€1,863 | -€1,541 | +€322 | +17.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,891 | -€1,571 | +€320 | +16.9% |
| Profit (loss) for the period | 9904 | -€1,891 | -€1,571 | +€320 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,891 | -€1,571 | +€320 | +16.9% |
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 23 October 2026 via checked.be.