RENDERS JONATHAN: 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.
RENDERS JONATHAN
Largest movements
- Cash -€75
down €75 (-1.3%), from €5,615 to €5,540
mainly Accrued charges and deferred income (-€624)
- Receivables within one year -€68
down €68 (-100.0%), from €68 to €0
of which Trade receivables: -€68
- Accrued charges and deferred income -€624
down €624 (-100.0%), from €624 to €0
- Profit (loss) carried forward +€481
up €481 (+11.0%), from -€4,393 to -€3,911
- Gross operating margin +€1,744
up €1,744, from -€1,188 to €556
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 | €5,682 | €5,540 | -€143 | -2.5% |
| Current assets | 29/58 | €5,682 | €5,540 | -€143 | -2.5% |
| Amounts receivable within one year | 40/41 | €68 | €0 | -€68 | -100.0% |
| Trade receivables | 40 | €68 | €0 | -€68 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,615 | €5,540 | -€75 | -1.3% |
| Total equity and liabilities | 10/49 | €5,682 | €5,540 | -€143 | -2.5% |
| Equity | 10/15 | €3,667 | €4,149 | +€481 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,393 | -€3,911 | +€481 | +11.0% |
| Amounts payable | 17/49 | €2,015 | €1,391 | -€624 | -31.0% |
| Amounts payable within one year | 42/48 | €1,391 | €1,391 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,391 | €1,391 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €624 | €0 | -€624 | -100.0% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€1,188 | €556 | +€1,744 | |
| Operating profit (loss) | 9901 | -€1,188 | €556 | +€1,744 | |
| Financial charges | 65/66B | €82 | €75 | -€7 | -8.1% |
| Recurring financial charges | 65 | €82 | €75 | -€7 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,270 | €481 | +€1,751 | |
| Profit (loss) for the period | 9904 | -€1,270 | €481 | +€1,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,270 | €481 | +€1,751 |
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.