READY4SALES: 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.
READY4SALES
Largest movements
- Tangible fixed assets +€40,326
up €40,326 (+93.5%), from €43,138 to €83,463
of which Other tangible fixed assets: +€41,115
- Cash +€11,781
up €11,781 (+52.7%), from €22,349 to €34,130
mainly Current portion of long-term debt (+€30,000) and Trade debts (+€17,016)
- Current portion of long-term debt +€30,000
new in 2025: €30,000
- Tax, wage and social debts -€19,912
no longer reported in 2025 (was €19,912)
- Trade debts +€17,016
up €17,016 (+131.1%), from €12,981 to €29,996
- Other debts +€14,690
new in 2025: €14,690
- Profit (loss) carried forward +€10,709
up €10,709 (+47.8%), from €22,399 to €33,108
- Gross operating margin -€77,330
down €77,330 (-74.0%), from €104,559 to €27,229
- Taxes -€21,211
down €21,211 (-77.4%), from €27,421 to €6,211
- Financial charges -€2,327
down €2,327 (-70.0%), from €3,324 to €997
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 | €240,871 | €293,374 | +€52,503 | +21.8% |
| Fixed assets | 21/28 | €43,138 | €83,463 | +€40,326 | +93.5% |
| Tangible fixed assets | 22/27 | €43,138 | €83,463 | +€40,326 | +93.5% |
| Plant, machinery and equipment | 23 | €1,192 | €774 | -€418 | -35.1% |
| Furniture and vehicles | 24 | €371 | - | -€371 | |
| Other tangible fixed assets | 26 | €41,574 | €82,689 | +€41,115 | +98.9% |
| Current assets | 29/58 | €197,734 | €209,911 | +€12,177 | +6.2% |
| Amounts receivable within one year | 40/41 | €175,385 | €175,781 | +€396 | +0.2% |
| Trade receivables | 40 | €158,277 | €142,125 | -€16,152 | -10.2% |
| Other amounts receivable | 41 | €17,109 | €33,657 | +€16,548 | +96.7% |
| Cash at bank and in hand | 54/58 | €22,349 | €34,130 | +€11,781 | +52.7% |
| Total equity and liabilities | 10/49 | €240,871 | €293,374 | +€52,503 | +21.8% |
| Equity | 10/15 | €207,979 | €218,688 | +€10,709 | +5.1% |
| Contributions | 10/11 | €5,580 | €5,580 | = | 0.0% |
| Reserves | 13 | €180,000 | €180,000 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,399 | €33,108 | +€10,709 | +47.8% |
| Amounts payable | 17/49 | €32,892 | €74,687 | +€41,794 | +127.1% |
| Amounts payable within one year | 42/48 | €32,892 | €74,687 | +€41,794 | +127.1% |
| Current portion of amounts payable after more than one year | 42 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €12,981 | €29,996 | +€17,016 | +131.1% |
| Suppliers | 440/4 | €12,981 | €29,996 | +€17,016 | +131.1% |
| Taxes, remuneration and social security | 45 | €19,912 | - | -€19,912 | |
| Taxes | 450/3 | €19,912 | - | -€19,912 | |
| Other amounts payable | 47/48 | - | €14,690 | +€14,690 | |
| Non-recurring operating income | 76A | €10,273 | - | -€10,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,181 | €8,199 | +€1,018 | +14.2% |
| Other operating charges | 640/8 | €2,599 | €2,068 | -€531 | -20.4% |
| Gross operating margin | 9900 | €104,559 | €27,229 | -€77,330 | -74.0% |
| Operating profit (loss) | 9901 | €94,780 | €16,963 | -€77,817 | -82.1% |
| Financial income | 75/76B | €100 | €954 | +€854 | +854.3% |
| Recurring financial income | 75 | €100 | €954 | +€854 | +854.3% |
| Financial charges | 65/66B | €3,324 | €997 | -€2,327 | -70.0% |
| Recurring financial charges | 65 | €3,324 | €997 | -€2,327 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €91,556 | €16,920 | -€74,636 | -81.5% |
| Income taxes | 67/77 | €27,421 | €6,211 | -€21,211 | -77.4% |
| Profit (loss) for the period | 9904 | €64,134 | €10,709 | -€53,425 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,134 | €10,709 | -€53,425 | -83.3% |
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 4 October 2026 via checked.be.