RECEPTIVE FIELD: 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.
RECEPTIVE FIELD
Largest movements
- Cash -€23,712
down €23,712 (-49.0%), from €48,429 to €24,717
mainly Contributions, distributions and other (-€101,681) and Investment in fixed assets (net) (-€16,455)
- Tangible fixed assets +€13,330
up €13,330 (+157%), from €8,499 to €21,828
- Receivables within one year -€2,124
down €2,124 (-9.6%), from €22,189 to €20,066
of which Trade receivables: -€3,874
- Profit (loss) carried forward -€72,200
down €72,200 (-99.5%), from €72,542 to €341
- Other debts +€62,000
new in 2025: €62,000
- Tax, wage and social debts -€1,465
down €1,465 (-100%), from €1,465 to €0
- Gross operating margin -€42,467
down €42,467 (-51.3%), from €82,745 to €40,278
- Taxes -€8,237
down €8,237 (-50.0%), from €16,465 to €8,228
- Financial income +€1,105
up €1,105 (+4,900%), from €23 to €1,127
- Depreciation +€871
up €871 (+38.7%), from €2,254 to €3,125
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 | €79,117 | €66,845 | -€12,272 | -15.5% |
| Fixed assets | 21/28 | €8,499 | €21,828 | +€13,330 | +157% |
| Tangible fixed assets | 22/27 | €8,499 | €21,828 | +€13,330 | +157% |
| Furniture and vehicles | 24 | €8,499 | €21,828 | +€13,330 | +157% |
| Current assets | 29/58 | €70,618 | €45,016 | -€25,602 | -36.3% |
| Amounts receivable within one year | 40/41 | €22,189 | €20,066 | -€2,124 | -9.6% |
| Trade receivables | 40 | €7,968 | €4,095 | -€3,874 | -48.6% |
| Other amounts receivable | 41 | €14,221 | €15,971 | +€1,750 | +12.3% |
| Cash at bank and in hand | 54/58 | €48,429 | €24,717 | -€23,712 | -49.0% |
| Deferred charges and accrued income | 490/1 | - | €233 | +€233 | |
| Total equity and liabilities | 10/49 | €79,117 | €66,845 | -€12,272 | -15.5% |
| Equity | 10/15 | €76,542 | €4,341 | -€72,200 | -94.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,542 | €341 | -€72,200 | -99.5% |
| Amounts payable | 17/49 | €2,575 | €62,503 | +€59,928 | +2,327% |
| Amounts payable within one year | 42/48 | €2,575 | €62,503 | +€59,928 | +2,327% |
| Trade debts | 44 | €1,110 | €503 | -€607 | -54.7% |
| Suppliers | 440/4 | €1,110 | €503 | -€607 | -54.7% |
| Taxes, remuneration and social security | 45 | €1,465 | €0 | -€1,465 | -100% |
| Taxes | 450/3 | €1,465 | €0 | -€1,465 | -100% |
| Other amounts payable | 47/48 | - | €62,000 | +€62,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,254 | €3,125 | +€871 | +38.7% |
| Other operating charges | 640/8 | €610 | €400 | -€211 | -34.5% |
| Gross operating margin | 9900 | €82,745 | €40,278 | -€42,467 | -51.3% |
| Operating profit (loss) | 9901 | €79,881 | €36,754 | -€43,128 | -54.0% |
| Financial income | 75/76B | €23 | €1,127 | +€1,105 | +4,900% |
| Recurring financial income | 75 | €23 | €1,127 | +€1,105 | +4,900% |
| Financial charges | 65/66B | €185 | €172 | -€13 | -7.0% |
| Recurring financial charges | 65 | €185 | €172 | -€13 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €79,719 | €37,709 | -€42,010 | -52.7% |
| Income taxes | 67/77 | €16,465 | €8,228 | -€8,237 | -50.0% |
| Profit (loss) for the period | 9904 | €63,254 | €29,481 | -€33,773 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,254 | €29,481 | -€33,773 | -53.4% |
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 16 October 2026 via checked.be.