RANDOM: 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.
RANDOM
Largest movements
- Cash -€14,479
down €14,479 (-14.8%), from €97,534 to €83,055
mainly Contributions, distributions and other (-€80,450) and Trade debts (-€29,457)
- Receivables within one year -€11,324
down €11,324 (-17.1%), from €66,073 to €54,749
of which Trade receivables: -€21,276
- Tangible fixed assets -€7,210
down €7,210 (-2.3%), from €311,792 to €304,582
of which Land and buildings: -€4,893
- Other debts +€57,994
up €57,994 (+258.3%), from €22,456 to €80,450
- Reserves -€34,136
down €34,136 (-8.3%), from €411,450 to €377,314
- Trade debts -€29,457
down €29,457 (-86.0%), from €34,244 to €4,787
- Tax, wage and social debts -€27,017
down €27,017 (-97.0%), from €27,840 to €824
- Gross operating margin -€39,488
down €39,488 (-28.3%), from €139,692 to €100,204
- Taxes -€12,910
down €12,910 (-35.9%), from €35,968 to €23,057
- Depreciation +€6,580
up €6,580 (+36.5%), from €18,019 to €24,600
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 | €527,195 | €494,361 | -€32,834 | -6.2% |
| Fixed assets | 21/28 | €311,792 | €304,582 | -€7,210 | -2.3% |
| Tangible fixed assets | 22/27 | €311,792 | €304,582 | -€7,210 | -2.3% |
| Land and buildings | 22 | €302,222 | €297,329 | -€4,893 | -1.6% |
| Plant, machinery and equipment | 23 | €9,569 | €7,253 | -€2,317 | -24.2% |
| Current assets | 29/58 | €215,403 | €189,780 | -€25,624 | -11.9% |
| Amounts receivable within one year | 40/41 | €66,073 | €54,749 | -€11,324 | -17.1% |
| Trade receivables | 40 | €65,893 | €44,617 | -€21,276 | -32.3% |
| Other amounts receivable | 41 | €180 | €10,132 | +€9,952 | +5535.6% |
| Current investments | 50/53 | €50,121 | €50,384 | +€263 | +0.5% |
| Cash at bank and in hand | 54/58 | €97,534 | €83,055 | -€14,479 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,675 | €1,592 | -€84 | -5.0% |
| Total equity and liabilities | 10/49 | €527,195 | €494,361 | -€32,834 | -6.2% |
| Equity | 10/15 | €442,437 | €408,301 | -€34,136 | -7.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €411,450 | €377,314 | -€34,136 | -8.3% |
| Distributable reserves | 133 | €411,450 | €377,314 | -€34,136 | -8.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,758 | €86,061 | +€1,302 | +1.5% |
| Amounts payable within one year | 42/48 | €84,541 | €86,061 | +€1,520 | +1.8% |
| Trade debts | 44 | €34,244 | €4,787 | -€29,457 | -86.0% |
| Suppliers | 440/4 | €34,244 | €4,787 | -€29,457 | -86.0% |
| Taxes, remuneration and social security | 45 | €27,840 | €824 | -€27,017 | -97.0% |
| Taxes | 450/3 | €27,840 | €824 | -€27,017 | -97.0% |
| Other amounts payable | 47/48 | €22,456 | €80,450 | +€57,994 | +258.3% |
| Accrued charges and deferred income | 492/3 | €218 | €0 | -€218 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,019 | €24,600 | +€6,580 | +36.5% |
| Other operating charges | 640/8 | €6,710 | €5,863 | -€847 | -12.6% |
| Gross operating margin | 9900 | €139,692 | €100,204 | -€39,488 | -28.3% |
| Operating profit (loss) | 9901 | €114,963 | €69,741 | -€45,221 | -39.3% |
| Financial income | 75/76B | €14 | €651 | +€637 | +4416.0% |
| Recurring financial income | 75 | €14 | €651 | +€637 | +4416.0% |
| Financial charges | 65/66B | €1,140 | €1,022 | -€118 | -10.4% |
| Recurring financial charges | 65 | €1,140 | €1,022 | -€118 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €113,837 | €69,371 | -€44,466 | -39.1% |
| Income taxes | 67/77 | €35,968 | €23,057 | -€12,910 | -35.9% |
| Profit (loss) for the period | 9904 | €77,870 | €46,314 | -€31,556 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,870 | €46,314 | -€31,556 | -40.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.