REPORTROIS: 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.
REPORTROIS
Largest movements
- Cash +€19,690
up €19,690 (+22.6%), from €87,314 to €107,004
mainly Net result for the year (+€69,874) and Receivables within one year (+€3,641)
- Tangible fixed assets +€7,768
up €7,768 (+445%), from €1,746 to €9,514
- Receivables within one year -€3,641
down €3,641 (-33.6%), from €10,847 to €7,206
of which Trade receivables: -€3,439
- Deferred charges and accrued income +€3,000
new in 2025: €3,000
- Profit (loss) carried forward +€69,874
new in 2025: €69,874
- Tax, wage and social debts -€23,902
down €23,902 (-88.6%), from €26,992 to €3,090
- Trade debts -€11,110
down €11,110 (-86.2%), from €12,895 to €1,786
- Other debts -€8,046
down €8,046 (-96.0%), from €8,380 to €334
- Taxes -€7,841
down €7,841 (-29.2%), from €26,823 to €18,982
- Gross operating margin -€6,574
down €6,574 (-7.1%), from €92,612 to €86,038
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 | €254,907 | €281,725 | +€26,817 | +10.5% |
| Fixed assets | 21/28 | €1,746 | €9,514 | +€7,768 | +445% |
| Tangible fixed assets | 22/27 | €1,746 | €9,514 | +€7,768 | +445% |
| Furniture and vehicles | 24 | €1,746 | €9,514 | +€7,768 | +445% |
| Current assets | 29/58 | €253,161 | €272,210 | +€19,049 | +7.5% |
| Amounts receivable after more than one year | 29 | €155,000 | €155,000 | = | 0.0% |
| Trade receivables | 290 | €155,000 | €155,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,847 | €7,206 | -€3,641 | -33.6% |
| Trade receivables | 40 | €10,019 | €6,580 | -€3,439 | -34.3% |
| Other amounts receivable | 41 | €828 | €626 | -€202 | -24.4% |
| Cash at bank and in hand | 54/58 | €87,314 | €107,004 | +€19,690 | +22.6% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €254,907 | €281,725 | +€26,817 | +10.5% |
| Equity | 10/15 | €206,640 | €276,514 | +€69,874 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €201,640 | €201,640 | = | 0.0% |
| Distributable reserves | 133 | €201,640 | €201,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €69,874 | +€69,874 | |
| Amounts payable | 17/49 | €48,267 | €5,210 | -€43,057 | -89.2% |
| Amounts payable within one year | 42/48 | €48,267 | €5,210 | -€43,057 | -89.2% |
| Trade debts | 44 | €12,895 | €1,786 | -€11,110 | -86.2% |
| Suppliers | 440/4 | €12,895 | €1,786 | -€11,110 | -86.2% |
| Taxes, remuneration and social security | 45 | €26,992 | €3,090 | -€23,902 | -88.6% |
| Taxes | 450/3 | €26,992 | €3,090 | -€23,902 | -88.6% |
| Other amounts payable | 47/48 | €8,380 | €334 | -€8,046 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €635 | -€35 | -5.2% |
| Other operating charges | 640/8 | €403 | €380 | -€23 | -5.8% |
| Gross operating margin | 9900 | €92,612 | €86,038 | -€6,574 | -7.1% |
| Operating profit (loss) | 9901 | €91,539 | €85,023 | -€6,516 | -7.1% |
| Financial income | 75/76B | €4,225 | €5,102 | +€877 | +20.8% |
| Recurring financial income | 75 | €4,225 | €5,102 | +€877 | +20.8% |
| Financial charges | 65/66B | €826 | €1,268 | +€443 | +53.6% |
| Recurring financial charges | 65 | €826 | €1,268 | +€443 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €94,938 | €88,857 | -€6,081 | -6.4% |
| Income taxes | 67/77 | €26,823 | €18,982 | -€7,841 | -29.2% |
| Profit (loss) for the period | 9904 | €68,114 | €69,874 | +€1,760 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,114 | €69,874 | +€1,760 | +2.6% |
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.