RATIO IT: 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.
RATIO IT
Largest movements
- Receivables within one year -€23,699
down €23,699 (-72.6%), from €32,650 to €8,951
of which Trade receivables: -€23,765
- Cash +€2,281
up €2,281 (+2,479%), from €92 to €2,373
mainly Receivables within one year (+€23,699) and Net result for the year (+€6,409)
- Tangible fixed assets -€429
down €429 (-35.1%), from €1,222 to €793
- Trade debts -€26,491
down €26,491 (-84.0%), from €31,531 to €5,040
- Profit (loss) carried forward +€6,409
up €6,409 (+18.3%), from -€34,960 to -€28,552
- Other debts -€5,962
down €5,962 (-31.8%), from €18,747 to €12,785
- Tax, wage and social debts +€4,119
up €4,119 (+2,362%), from €174 to €4,293
- Gross operating margin +€14,180
up €14,180, from -€6,057 to €8,124
- Financial charges +€286
up €286 (+34.0%), from €841 to €1,127
- Depreciation -€237
down €237 (-35.5%), from €666 to €429
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 | €34,042 | €12,116 | -€21,925 | -64.4% |
| Fixed assets | 21/28 | €1,222 | €793 | -€429 | -35.1% |
| Tangible fixed assets | 22/27 | €1,222 | €793 | -€429 | -35.1% |
| Furniture and vehicles | 24 | €1,222 | €793 | -€429 | -35.1% |
| Current assets | 29/58 | €32,819 | €11,323 | -€21,496 | -65.5% |
| Amounts receivable within one year | 40/41 | €32,650 | €8,951 | -€23,699 | -72.6% |
| Trade receivables | 40 | €32,447 | €8,682 | -€23,765 | -73.2% |
| Other amounts receivable | 41 | €203 | €269 | +€66 | +32.7% |
| Cash at bank and in hand | 54/58 | €92 | €2,373 | +€2,281 | +2,479% |
| Deferred charges and accrued income | 490/1 | €77 | - | -€77 | |
| Total equity and liabilities | 10/49 | €34,042 | €12,116 | -€21,925 | -64.4% |
| Equity | 10/15 | -€16,410 | -€10,002 | +€6,409 | +39.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,960 | -€28,552 | +€6,409 | +18.3% |
| Amounts payable | 17/49 | €50,452 | €22,118 | -€28,334 | -56.2% |
| Amounts payable within one year | 42/48 | €50,452 | €22,118 | -€28,334 | -56.2% |
| Trade debts | 44 | €31,531 | €5,040 | -€26,491 | -84.0% |
| Suppliers | 440/4 | €31,531 | €5,040 | -€26,491 | -84.0% |
| Taxes, remuneration and social security | 45 | €174 | €4,293 | +€4,119 | +2,362% |
| Taxes | 450/3 | €174 | €4,293 | +€4,119 | +2,362% |
| Other amounts payable | 47/48 | €18,747 | €12,785 | -€5,962 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €429 | -€237 | -35.5% |
| Gross operating margin | 9900 | -€6,057 | €8,124 | +€14,180 | |
| Operating profit (loss) | 9901 | -€6,723 | €7,694 | +€14,417 | |
| Financial income | 75/76B | €20 | €12 | -€8 | -39.0% |
| Recurring financial income | 75 | €20 | €12 | -€8 | -39.0% |
| Financial charges | 65/66B | €841 | €1,127 | +€286 | +34.0% |
| Recurring financial charges | 65 | €841 | €1,127 | +€286 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,544 | €6,580 | +€14,124 | |
| Income taxes | 67/77 | €174 | €171 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | -€7,718 | €6,409 | +€14,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,718 | €6,409 | +€14,127 |
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 13 October 2026 via checked.be.