Reset: 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.
Reset
Largest movements
- Receivables within one year +€30,324
up €30,324 (+82.7%), from €36,676 to €67,000
of which Trade receivables: +€40,324
- Cash +€18,798
up €18,798 (+63.6%), from €29,554 to €48,353
mainly Net result for the year (+€26,559) and Other debts (+€22,717)
- Tangible fixed assets +€1,270
new in 2025: €1,270
- Profit (loss) carried forward +€26,559
up €26,559 (+65.2%), from €40,765 to €67,323
- Other debts +€22,717
up €22,717 (+417.8%), from €5,438 to €28,155
- Tax, wage and social debts +€5,311
up €5,311 (+72.7%), from €7,307 to €12,618
- Debts after one year -€5,258
down €5,258 (-91.9%), from €5,720 to €461
- Gross operating margin +€23,507
up €23,507 (+195.8%), from €12,004 to €35,511
- Taxes +€5,569
up €5,569 (+224.9%), from €2,476 to €8,045
- Financial charges +€359
up €359 (+559.7%), from €64 to €424
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 | €66,873 | €116,623 | +€49,750 | +74.4% |
| Fixed assets | 21/28 | - | €1,270 | +€1,270 | |
| Tangible fixed assets | 22/27 | - | €1,270 | +€1,270 | |
| Furniture and vehicles | 24 | - | €1,270 | +€1,270 | |
| Current assets | 29/58 | €66,873 | €115,353 | +€48,479 | +72.5% |
| Amounts receivable within one year | 40/41 | €36,676 | €67,000 | +€30,324 | +82.7% |
| Trade receivables | 40 | €11,676 | €52,000 | +€40,324 | +345.4% |
| Other amounts receivable | 41 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €29,554 | €48,353 | +€18,798 | +63.6% |
| Deferred charges and accrued income | 490/1 | €644 | €0 | -€644 | -100.0% |
| Total equity and liabilities | 10/49 | €66,873 | €116,623 | +€49,750 | +74.4% |
| Equity | 10/15 | €42,765 | €69,323 | +€26,559 | +62.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,765 | €67,323 | +€26,559 | +65.2% |
| Amounts payable | 17/49 | €24,109 | €47,300 | +€23,191 | +96.2% |
| Amounts payable after more than one year | 17 | €5,720 | €461 | -€5,258 | -91.9% |
| Financial debts | 170/4 | €5,720 | €461 | -€5,258 | -91.9% |
| Amounts payable within one year | 42/48 | €18,389 | €46,477 | +€28,088 | +152.7% |
| Current portion of amounts payable after more than one year | 42 | €5,258 | €5,258 | = | 0.0% |
| Trade debts | 44 | €386 | €446 | +€60 | +15.5% |
| Suppliers | 440/4 | €386 | €446 | +€60 | +15.5% |
| Taxes, remuneration and social security | 45 | €7,307 | €12,618 | +€5,311 | +72.7% |
| Taxes | 450/3 | €7,307 | €12,618 | +€5,311 | +72.7% |
| Other amounts payable | 47/48 | €5,438 | €28,155 | +€22,717 | +417.8% |
| Accrued charges and deferred income | 492/3 | - | €362 | +€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €668 | €407 | -€262 | -39.2% |
| Gross operating margin | 9900 | €12,004 | €35,511 | +€23,507 | +195.8% |
| Operating profit (loss) | 9901 | €11,335 | €35,004 | +€23,669 | +208.8% |
| Financial income | 75/76B | €41 | €22 | -€18 | -44.9% |
| Recurring financial income | 75 | €41 | €22 | -€18 | -44.9% |
| Financial charges | 65/66B | €64 | €424 | +€359 | +559.7% |
| Recurring financial charges | 65 | €64 | €424 | +€359 | +559.7% |
| Profit (loss) for the period before taxes | 9903 | €11,312 | €34,603 | +€23,291 | +205.9% |
| Income taxes | 67/77 | €2,476 | €8,045 | +€5,569 | +224.9% |
| Profit (loss) for the period | 9904 | €8,836 | €26,559 | +€17,723 | +200.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,836 | €26,559 | +€17,723 | +200.6% |
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 12 October 2026 via checked.be.