RESET BUTTON: 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.
RESET BUTTON
Largest movements
- Tangible fixed assets -€33,544
down €33,544 (-40.2%), from €83,526 to €49,982
of which Plant, machinery and equipment: -€20,305
- Cash -€11,084
down €11,084 (-16.1%), from €68,968 to €57,884
mainly Debts after one year (-€37,072) and Trade debts (-€11,252)
- Receivables within one year -€1,564
down €1,564 (-98.3%), from €1,591 to €27
- Debts after one year -€37,072
down €37,072 (-62.4%), from €59,387 to €22,315
- Trade debts -€11,252
down €11,252 (-65.3%), from €17,221 to €5,969
- Other debts +€11,006
up €11,006 (+23.7%), from €46,425 to €57,431
- Profit (loss) carried forward -€9,908
down €9,908 (-8.0%), from -€123,387 to -€133,294
- Gross operating margin -€5,160
down €5,160 (-6.4%), from €80,680 to €75,520
- Financial charges -€1,126
down €1,126 (-17.7%), from €6,346 to €5,220
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 | €154,580 | €108,997 | -€45,582 | -29.5% |
| Fixed assets | 21/28 | €83,943 | €50,637 | -€33,306 | -39.7% |
| Tangible fixed assets | 22/27 | €83,526 | €49,982 | -€33,544 | -40.2% |
| Plant, machinery and equipment | 23 | €56,838 | €36,533 | -€20,305 | -35.7% |
| Furniture and vehicles | 24 | €2,800 | €1,502 | -€1,297 | -46.3% |
| Other tangible fixed assets | 26 | €23,888 | €11,947 | -€11,941 | -50.0% |
| Financial fixed assets | 28 | €417 | €655 | +€237 | +56.9% |
| Current assets | 29/58 | €70,637 | €58,361 | -€12,276 | -17.4% |
| Amounts receivable within one year | 40/41 | €1,591 | €27 | -€1,564 | -98.3% |
| Trade receivables | 40 | €1,591 | €27 | -€1,564 | -98.3% |
| Cash at bank and in hand | 54/58 | €68,968 | €57,884 | -€11,084 | -16.1% |
| Deferred charges and accrued income | 490/1 | €78 | €449 | +€371 | +477.2% |
| Total equity and liabilities | 10/49 | €154,580 | €108,997 | -€45,582 | -29.5% |
| Equity | 10/15 | -€23,127 | -€33,034 | -€9,908 | -42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,860 | €87,860 | = | 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% |
| Distributable reserves | 133 | €86,000 | €86,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,387 | -€133,294 | -€9,908 | -8.0% |
| Amounts payable | 17/49 | €177,706 | €142,032 | -€35,675 | -20.1% |
| Amounts payable after more than one year | 17 | €59,387 | €22,315 | -€37,072 | -62.4% |
| Financial debts | 170/4 | €59,387 | €22,315 | -€37,072 | -62.4% |
| Amounts payable within one year | 42/48 | €118,000 | €119,717 | +€1,716 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €36,309 | €37,072 | +€763 | +2.1% |
| Trade debts | 44 | €17,221 | €5,969 | -€11,252 | -65.3% |
| Suppliers | 440/4 | €17,221 | €5,969 | -€11,252 | -65.3% |
| Taxes, remuneration and social security | 45 | €18,045 | €19,245 | +€1,200 | +6.7% |
| Taxes | 450/3 | €2,865 | €4,002 | +€1,138 | +39.7% |
| Remuneration and social security | 454/9 | €15,181 | €15,243 | +€62 | +0.4% |
| Other amounts payable | 47/48 | €46,425 | €57,431 | +€11,006 | +23.7% |
| Accrued charges and deferred income | 492/3 | €319 | €0 | -€319 | -100.0% |
| Remuneration, social security and pensions | 62 | €43,413 | €42,988 | -€425 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,308 | €33,384 | +€77 | +0.2% |
| Other operating charges | 640/8 | €3,118 | €3,697 | +€579 | +18.6% |
| Gross operating margin | 9900 | €80,680 | €75,520 | -€5,160 | -6.4% |
| Operating profit (loss) | 9901 | €842 | -€4,549 | -€5,391 | |
| Financial income | 75/76B | €82 | €4 | -€78 | -95.4% |
| Recurring financial income | 75 | €82 | €4 | -€78 | -95.4% |
| Financial charges | 65/66B | €6,346 | €5,220 | -€1,126 | -17.7% |
| Recurring financial charges | 65 | €6,346 | €5,220 | -€1,126 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,422 | -€9,765 | -€4,343 | -80.1% |
| Income taxes | 67/77 | €151 | €143 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€5,572 | -€9,908 | -€4,335 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,572 | -€9,908 | -€4,335 | -77.8% |
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 30 September 2026 via checked.be.