Random BS: 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 BS
Largest movements
- Tangible fixed assets -€5,400
down €5,400 (-4.5%), from €120,531 to €115,131
- Cash -€4,111
down €4,111 (-48.7%), from €8,440 to €4,329
mainly Debts after one year (-€19,849) and Deferred charges and accrued income (-€2,206)
- Deferred charges and accrued income +€2,206
up €2,206 (+103.0%), from €2,142 to €4,348
- Debts after one year -€19,849
down €19,849 (-16.5%), from €120,652 to €100,803
- Profit (loss) carried forward +€5,969
up €5,969, from -€5,969 to €0
- Reserves +€3,858
new in 2025: €3,858
- Other debts +€2,671
up €2,671 (+2618.5%), from €102 to €2,773
- Taxes +€964
new in 2025: €964
- Other operating charges -€918
down €918 (-42.7%), from €2,149 to €1,231
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 | €132,548 | €124,718 | -€7,830 | -5.9% |
| Formation expenses | 20 | €1,436 | €875 | -€561 | -39.1% |
| Fixed assets | 21/28 | €120,531 | €115,131 | -€5,400 | -4.5% |
| Tangible fixed assets | 22/27 | €120,531 | €115,131 | -€5,400 | -4.5% |
| Land and buildings | 22 | €120,531 | €115,131 | -€5,400 | -4.5% |
| Current assets | 29/58 | €10,582 | €8,713 | -€1,869 | -17.7% |
| Amounts receivable within one year | 40/41 | - | €36 | +€36 | |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €8,440 | €4,329 | -€4,111 | -48.7% |
| Deferred charges and accrued income | 490/1 | €2,142 | €4,348 | +€2,206 | +103.0% |
| Total equity and liabilities | 10/49 | €132,548 | €124,718 | -€7,830 | -5.9% |
| Equity | 10/15 | €4,031 | €13,858 | +€9,827 | +243.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €3,858 | +€3,858 | |
| Distributable reserves | 133 | - | €3,858 | +€3,858 | |
| Profit (loss) carried forward | 14 | -€5,969 | €0 | +€5,969 | |
| Amounts payable | 17/49 | €128,517 | €110,860 | -€17,657 | -13.7% |
| Amounts payable after more than one year | 17 | €120,652 | €100,803 | -€19,849 | -16.5% |
| Financial debts | 170/4 | €120,652 | €100,803 | -€19,849 | -16.5% |
| Amounts payable within one year | 42/48 | €5,965 | €8,622 | +€2,657 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €5,719 | €5,849 | +€130 | +2.3% |
| Trade debts | 44 | €144 | €0 | -€144 | -100.0% |
| Suppliers | 440/4 | €144 | €0 | -€144 | -100.0% |
| Other amounts payable | 47/48 | €102 | €2,773 | +€2,671 | +2618.5% |
| Accrued charges and deferred income | 492/3 | €1,900 | €1,435 | -€465 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,961 | €5,961 | = | 0.0% |
| Other operating charges | 640/8 | €2,149 | €1,231 | -€918 | -42.7% |
| Gross operating margin | 9900 | €19,750 | €19,874 | +€124 | +0.6% |
| Operating profit (loss) | 9901 | €11,640 | €12,682 | +€1,042 | +8.9% |
| Financial charges | 65/66B | €2,019 | €1,891 | -€128 | -6.3% |
| Recurring financial charges | 65 | €2,019 | €1,891 | -€128 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €9,621 | €10,791 | +€1,170 | +12.2% |
| Income taxes | 67/77 | - | €964 | +€964 | |
| Profit (loss) for the period | 9904 | €9,621 | €9,827 | +€205 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,621 | €9,827 | +€205 | +2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.