READY IT: 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.
READY IT
Largest movements
- Tangible fixed assets +€24,303
up €24,303 (+5421.0%), from €448 to €24,751
of which Furniture and vehicles: +€24,751
- Receivables within one year -€11,218
down €11,218 (-32.9%), from €34,115 to €22,897
of which Other amounts receivable: -€15,856
- Cash -€9,107
down €9,107 (-60.5%), from €15,064 to €5,957
mainly Investment in fixed assets (net) (-€33,836) and Tax, wage and social debts (-€6,241)
- Other debts +€14,593
new in 2025: €14,593
- Tax, wage and social debts -€6,241
down €6,241 (-80.5%), from €7,756 to €1,515
of which Remuneration and social security: -€5,859
- Accrued charges and deferred income -€2,698
no longer reported in 2025 (was €2,698)
- Trade debts -€1,882
down €1,882 (-99.1%), from €1,898 to €16
- Depreciation +€8,266
up €8,266 (+652.1%), from €1,267 to €9,533
- Gross operating margin +€5,189
up €5,189 (+88.8%), from €5,846 to €11,035
- Financial income -€1,186
down €1,186 (-93.3%), from €1,272 to €86
- Taxes -€871
down €871 (-48.8%), from €1,785 to €914
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 | €50,027 | €53,899 | +€3,872 | +7.7% |
| Fixed assets | 21/28 | €448 | €24,751 | +€24,303 | +5421.0% |
| Tangible fixed assets | 22/27 | €448 | €24,751 | +€24,303 | +5421.0% |
| Plant, machinery and equipment | 23 | €448 | - | -€448 | |
| Furniture and vehicles | 24 | - | €24,751 | +€24,751 | |
| Current assets | 29/58 | €49,579 | €29,148 | -€20,431 | -41.2% |
| Amounts receivable within one year | 40/41 | €34,115 | €22,897 | -€11,218 | -32.9% |
| Trade receivables | 40 | €17,174 | €21,811 | +€4,638 | +27.0% |
| Other amounts receivable | 41 | €16,942 | €1,086 | -€15,856 | -93.6% |
| Cash at bank and in hand | 54/58 | €15,064 | €5,957 | -€9,107 | -60.5% |
| Deferred charges and accrued income | 490/1 | €400 | €294 | -€107 | -26.6% |
| Total equity and liabilities | 10/49 | €50,027 | €53,899 | +€3,872 | +7.7% |
| Equity | 10/15 | €37,674 | €37,775 | +€100 | +0.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,674 | €34,775 | +€100 | +0.3% |
| Amounts payable | 17/49 | €12,353 | €16,124 | +€3,771 | +30.5% |
| Amounts payable within one year | 42/48 | €9,654 | €16,124 | +€6,470 | +67.0% |
| Trade debts | 44 | €1,898 | €16 | -€1,882 | -99.1% |
| Suppliers | 440/4 | €1,898 | €16 | -€1,882 | -99.1% |
| Taxes, remuneration and social security | 45 | €7,756 | €1,515 | -€6,241 | -80.5% |
| Taxes | 450/3 | €1,898 | €1,515 | -€383 | -20.2% |
| Remuneration and social security | 454/9 | €5,859 | - | -€5,859 | |
| Other amounts payable | 47/48 | - | €14,593 | +€14,593 | |
| Accrued charges and deferred income | 492/3 | €2,698 | - | -€2,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €9,533 | +€8,266 | +652.1% |
| Other operating charges | 640/8 | €484 | €500 | +€16 | +3.2% |
| Gross operating margin | 9900 | €5,846 | €11,035 | +€5,189 | +88.8% |
| Operating profit (loss) | 9901 | €4,094 | €1,002 | -€3,092 | -75.5% |
| Financial income | 75/76B | €1,272 | €86 | -€1,186 | -93.3% |
| Recurring financial income | 75 | €1,272 | €86 | -€1,186 | -93.3% |
| Financial charges | 65/66B | €77 | €73 | -€4 | -4.6% |
| Recurring financial charges | 65 | €77 | €73 | -€4 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €5,289 | €1,014 | -€4,275 | -80.8% |
| Income taxes | 67/77 | €1,785 | €914 | -€871 | -48.8% |
| Profit (loss) for the period | 9904 | €3,504 | €100 | -€3,404 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,504 | €100 | -€3,404 | -97.1% |
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.