Rejoint: 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.
Rejoint
Largest movements
- Cash +€25,954
up €25,954 (+227.0%), from €11,435 to €37,389
mainly Net result for the year (+€30,319) and Tax, wage and social debts (+€2,650)
- Tangible fixed assets -€1,230
down €1,230 (-21.3%), from €5,784 to €4,554
of which Other tangible fixed assets: -€1,113
- Receivables within one year +€1,072
up €1,072 (+12.7%), from €8,420 to €9,492
- Reserves +€29,486
up €29,486 (+289.2%), from €10,197 to €39,683
- Other debts -€6,304
down €6,304 (-77.4%), from €8,142 to €1,838
- Tax, wage and social debts +€2,650
up €2,650 (+48.6%), from €5,450 to €8,100
of which Taxes: +€5,034
- Gross operating margin +€25,900
up €25,900 (+179.4%), from €14,437 to €40,337
- Taxes +€5,042
up €5,042 (+179.5%), from €2,808 to €7,850
- Depreciation +€1,099
up €1,099 (+835.7%), from €131 to €1,230
- Other operating charges +€571
up €571 (+147.5%), from €387 to €959
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 | €26,289 | €52,362 | +€26,073 | +99.2% |
| Fixed assets | 21/28 | €5,784 | €4,554 | -€1,230 | -21.3% |
| Tangible fixed assets | 22/27 | €5,784 | €4,554 | -€1,230 | -21.3% |
| Plant, machinery and equipment | 23 | €340 | €222 | -€117 | -34.5% |
| Other tangible fixed assets | 26 | €5,445 | €4,332 | -€1,113 | -20.4% |
| Current assets | 29/58 | €20,505 | €47,808 | +€27,303 | +133.2% |
| Amounts receivable within one year | 40/41 | €8,420 | €9,492 | +€1,072 | +12.7% |
| Trade receivables | 40 | €8,420 | €9,492 | +€1,072 | +12.7% |
| Cash at bank and in hand | 54/58 | €11,435 | €37,389 | +€25,954 | +227.0% |
| Deferred charges and accrued income | 490/1 | €649 | €927 | +€277 | +42.7% |
| Total equity and liabilities | 10/49 | €26,289 | €52,362 | +€26,073 | +99.2% |
| Equity | 10/15 | €12,697 | €42,183 | +€29,486 | +232.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,197 | €39,683 | +€29,486 | +289.2% |
| Distributable reserves | 133 | €10,197 | €39,683 | +€29,486 | +289.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,592 | €10,180 | -€3,412 | -25.1% |
| Amounts payable within one year | 42/48 | €13,592 | €10,180 | -€3,412 | -25.1% |
| Trade debts | 44 | - | €242 | +€242 | |
| Suppliers | 440/4 | - | €242 | +€242 | |
| Taxes, remuneration and social security | 45 | €5,450 | €8,100 | +€2,650 | +48.6% |
| Taxes | 450/3 | €3,066 | €8,100 | +€5,034 | +164.2% |
| Remuneration and social security | 454/9 | €2,384 | €0 | -€2,384 | -100.0% |
| Other amounts payable | 47/48 | €8,142 | €1,838 | -€6,304 | -77.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €1,230 | +€1,099 | +835.7% |
| Other operating charges | 640/8 | €387 | €959 | +€571 | +147.5% |
| Gross operating margin | 9900 | €14,437 | €40,337 | +€25,900 | +179.4% |
| Operating profit (loss) | 9901 | €13,918 | €38,149 | +€24,231 | +174.1% |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €54 | €54 | +€0 | +0.3% |
| Recurring financial charges | 65 | €54 | €54 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €13,864 | €38,169 | +€24,304 | +175.3% |
| Income taxes | 67/77 | €2,808 | €7,850 | +€5,042 | +179.5% |
| Profit (loss) for the period | 9904 | €11,056 | €30,319 | +€19,263 | +174.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,056 | €30,319 | +€19,263 | +174.2% |
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 10 October 2026 via checked.be.