REALISTIC: 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.
REALISTIC
Largest movements
- Receivables within one year +€26,675
up €26,675 (+48.6%), from €54,913 to €81,588
of which Trade receivables: +€27,000
- Cash +€3,062
up €3,062 (+2280.1%), from €134 to €3,196
mainly Net result for the year (+€27,948) and Trade debts (+€2,902)
- Reserves +€27,948
up €27,948 (+89.3%), from €31,288 to €59,236
- Trade debts +€2,902
up €2,902 (+26.8%), from €10,830 to €13,733
- Tax, wage and social debts -€1,113
down €1,113 (-10.7%), from €10,429 to €9,316
- Gross operating margin -€4,844
down €4,844 (-11.3%), from €42,886 to €38,042
- Taxes -€1,113
down €1,113 (-10.7%), from €10,429 to €9,316
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 | €55,048 | €84,785 | +€29,737 | +54.0% |
| Current assets | 29/58 | €55,048 | €84,785 | +€29,737 | +54.0% |
| Amounts receivable within one year | 40/41 | €54,913 | €81,588 | +€26,675 | +48.6% |
| Trade receivables | 40 | €54,400 | €81,400 | +€27,000 | +49.6% |
| Other amounts receivable | 41 | €513 | €188 | -€325 | -63.4% |
| Cash at bank and in hand | 54/58 | €134 | €3,196 | +€3,062 | +2280.1% |
| Total equity and liabilities | 10/49 | €55,048 | €84,785 | +€29,737 | +54.0% |
| Equity | 10/15 | €33,788 | €61,736 | +€27,948 | +82.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,288 | €59,236 | +€27,948 | +89.3% |
| Distributable reserves | 133 | €31,288 | €59,236 | +€27,948 | +89.3% |
| Amounts payable | 17/49 | €21,260 | €23,049 | +€1,789 | +8.4% |
| Amounts payable within one year | 42/48 | €21,260 | €23,049 | +€1,789 | +8.4% |
| Trade debts | 44 | €10,830 | €13,733 | +€2,902 | +26.8% |
| Suppliers | 440/4 | €10,830 | €13,733 | +€2,902 | +26.8% |
| Taxes, remuneration and social security | 45 | €10,429 | €9,316 | -€1,113 | -10.7% |
| Taxes | 450/3 | €10,429 | €9,316 | -€1,113 | -10.7% |
| Other operating charges | 640/8 | €1,024 | €637 | -€387 | -37.8% |
| Gross operating margin | 9900 | €42,886 | €38,042 | -€4,844 | -11.3% |
| Operating profit (loss) | 9901 | €41,862 | €37,404 | -€4,458 | -10.6% |
| Financial charges | 65/66B | €145 | €140 | -€4 | -3.1% |
| Recurring financial charges | 65 | €145 | €140 | -€4 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €41,717 | €37,264 | -€4,453 | -10.7% |
| Income taxes | 67/77 | €10,429 | €9,316 | -€1,113 | -10.7% |
| Profit (loss) for the period | 9904 | €31,288 | €27,948 | -€3,340 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,288 | €27,948 | -€3,340 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.