Roll the Dice: 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.
Roll the Dice
Largest movements
- Cash +€138,472
up €138,472 (+112%), from €124,079 to €262,551
mainly Net result for the year (+€121,066) and Tax, wage and social debts (+€26,531)
- Receivables within one year -€12,000
down €12,000 (-2.8%), from €432,000 to €420,000
of which Trade receivables: -€12,000
- Profit (loss) carried forward +€121,066
up €121,066 (+87.1%), from €138,945 to €260,011
- Tax, wage and social debts +€26,531
up €26,531 (+106%), from €24,963 to €51,494
of which Taxes: +€26,571
- Trade debts -€16,230
down €16,230 (-11.1%), from €146,215 to €129,985
- Accrued charges and deferred income -€10,637
down €10,637 (-95.0%), from €11,203 to €565
- Gross operating margin +€322,434
up €322,434 (+137%), from €236,157 to €558,591
- Other operating charges +€200,154
up €200,154 (+1,516%), from €13,201 to €213,354
- Taxes +€26,532
up €26,532 (+101%), from €26,268 to €52,799
- Staff costs +€8,601
up €8,601 (+5.6%), from €153,129 to €161,730
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 | €641,471 | €762,823 | +€121,352 | +18.9% |
| Fixed assets | 21/28 | €85,392 | €80,272 | -€5,120 | -6.0% |
| Tangible fixed assets | 22/27 | €11,024 | €5,904 | -€5,120 | -46.4% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,024 | €5,904 | -€5,120 | -46.4% |
| Financial fixed assets | 28 | €74,368 | €74,368 | = | 0.0% |
| Current assets | 29/58 | €556,079 | €682,551 | +€126,472 | +22.7% |
| Amounts receivable within one year | 40/41 | €432,000 | €420,000 | -€12,000 | -2.8% |
| Trade receivables | 40 | €200,000 | €188,000 | -€12,000 | -6.0% |
| Other amounts receivable | 41 | €232,000 | €232,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124,079 | €262,551 | +€138,472 | +112% |
| Total equity and liabilities | 10/49 | €641,471 | €762,823 | +€121,352 | +18.9% |
| Equity | 10/15 | €432,992 | €554,058 | +€121,066 | +28.0% |
| Contributions | 10/11 | €27,280 | €27,280 | = | 0.0% |
| Reserves | 13 | €266,767 | €266,767 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €248,017 | €248,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,945 | €260,011 | +€121,066 | +87.1% |
| Amounts payable | 17/49 | €208,480 | €208,765 | +€285 | +0.1% |
| Amounts payable within one year | 42/48 | €197,277 | €208,200 | +€10,923 | +5.5% |
| Trade debts | 44 | €146,215 | €129,985 | -€16,230 | -11.1% |
| Suppliers | 440/4 | €146,215 | €129,985 | -€16,230 | -11.1% |
| Taxes, remuneration and social security | 45 | €24,963 | €51,494 | +€26,531 | +106% |
| Taxes | 450/3 | €16,534 | €43,105 | +€26,571 | +161% |
| Remuneration and social security | 454/9 | €8,429 | €8,389 | -€40 | -0.5% |
| Other amounts payable | 47/48 | €26,099 | €26,721 | +€622 | +2.4% |
| Accrued charges and deferred income | 492/3 | €11,203 | €565 | -€10,637 | -95.0% |
| Remuneration, social security and pensions | 62 | €153,129 | €161,730 | +€8,601 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,120 | €5,120 | -€0 | 0.0% |
| Other operating charges | 640/8 | €13,201 | €213,354 | +€200,154 | +1,516% |
| Gross operating margin | 9900 | €236,157 | €558,591 | +€322,434 | +137% |
| Operating profit (loss) | 9901 | €64,707 | €178,387 | +€113,680 | +176% |
| Financial income | 75/76B | €49 | €170 | +€121 | +247% |
| Recurring financial income | 75 | €49 | €170 | +€121 | +247% |
| Financial charges | 65/66B | €3,785 | €4,692 | +€907 | +24.0% |
| Recurring financial charges | 65 | €3,785 | €4,692 | +€907 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €60,971 | €173,866 | +€112,894 | +185% |
| Income taxes | 67/77 | €26,268 | €52,799 | +€26,532 | +101% |
| Profit (loss) for the period | 9904 | €34,704 | €121,066 | +€86,362 | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €34,704 | €121,066 | +€86,362 | +249% |
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 20 October 2026 via checked.be.