Rekenaars: 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.
Rekenaars
Largest movements
- Receivables within one year +€50,585
up €50,585 (+356%), from €14,221 to €64,805
- Tangible fixed assets +€21,192
new in 2025: €21,192
- Deferred charges and accrued income +€3,610
new in 2025: €3,610
- Other debts +€29,502
up €29,502 (+1,585%), from €1,861 to €31,362
- Profit (loss) carried forward +€24,930
up €24,930, from -€1,547 to €23,383
- Tax, wage and social debts +€21,294
new in 2025: €21,294
- Gross operating margin +€33,030
up €33,030, from -€1,320 to €31,710
- Taxes +€6,520
new in 2025: €6,520
- Depreciation +€3,808
new in 2025: €3,808
- Financial income +€3,596
up €3,596 (+27,184%), from €13 to €3,610
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 | €20,314 | €96,281 | +€75,968 | +374% |
| Fixed assets | 21/28 | - | €21,192 | +€21,192 | |
| Tangible fixed assets | 22/27 | - | €21,192 | +€21,192 | |
| Furniture and vehicles | 24 | - | €21,192 | +€21,192 | |
| Current assets | 29/58 | €20,314 | €75,089 | +€54,776 | +270% |
| Amounts receivable after more than one year | 29 | €6,013 | €6,013 | = | 0.0% |
| Other amounts receivable | 291 | €6,013 | €6,013 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,221 | €64,805 | +€50,585 | +356% |
| Other amounts receivable | 41 | €14,221 | €64,805 | +€50,585 | +356% |
| Cash at bank and in hand | 54/58 | €80 | €661 | +€582 | +732% |
| Deferred charges and accrued income | 490/1 | - | €3,610 | +€3,610 | |
| Total equity and liabilities | 10/49 | €20,314 | €96,281 | +€75,968 | +374% |
| Equity | 10/15 | €18,453 | €43,383 | +€24,930 | +135% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,547 | €23,383 | +€24,930 | |
| Amounts payable | 17/49 | €1,861 | €52,898 | +€51,037 | +2,743% |
| Amounts payable within one year | 42/48 | €1,861 | €52,898 | +€51,037 | +2,743% |
| Trade debts | 44 | - | €242 | +€242 | |
| Suppliers | 440/4 | - | €242 | +€242 | |
| Taxes, remuneration and social security | 45 | - | €21,294 | +€21,294 | |
| Taxes | 450/3 | - | €21,294 | +€21,294 | |
| Other amounts payable | 47/48 | €1,861 | €31,362 | +€29,502 | +1,585% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,808 | +€3,808 | |
| Other operating charges | 640/8 | €91 | - | -€91 | |
| Gross operating margin | 9900 | -€1,320 | €31,710 | +€33,030 | |
| Operating profit (loss) | 9901 | -€1,410 | €27,902 | +€29,312 | |
| Financial income | 75/76B | €13 | €3,610 | +€3,596 | +27,184% |
| Recurring financial income | 75 | €13 | €3,610 | +€3,596 | +27,184% |
| Financial charges | 65/66B | €150 | €61 | -€89 | -59.4% |
| Recurring financial charges | 65 | €150 | €61 | -€89 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,547 | €31,451 | +€32,998 | |
| Income taxes | 67/77 | - | €6,520 | +€6,520 | |
| Profit (loss) for the period | 9904 | -€1,547 | €24,930 | +€26,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,547 | €24,930 | +€26,478 |
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 14 October 2026 via checked.be.