ROOM 6: 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.
ROOM 6
Largest movements
- Receivables within one year +€74,615
up €74,615 (+281%), from €26,560 to €101,174
of which Other amounts receivable: +€74,491
- Receivables after one year -€60,000
down €60,000 (-100%), from €60,000 to €0
- Financial fixed assets -€16,867
down €16,867 (-100%), from €16,867 to €0
- Trade debts +€5,696
up €5,696 (+694%), from €821 to €6,517
- Reserves -€4,752
down €4,752 (-6.8%), from €69,656 to €64,904
of which Distributable reserves: -€4,752
- Tax, wage and social debts -€4,628
down €4,628 (-42.1%), from €11,002 to €6,374
- Gross operating margin +€18,199
up €18,199, from -€5,629 to €12,570
- Financial charges -€4,482
down €4,482 (-63.5%), from €7,054 to €2,572
- Financial income +€3,119
new in 2025: €3,119
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 | €104,792 | €101,370 | -€3,422 | -3.3% |
| Fixed assets | 21/28 | €17,159 | €58 | -€17,100 | -99.7% |
| Tangible fixed assets | 22/27 | €292 | €58 | -€233 | -80.0% |
| Furniture and vehicles | 24 | €292 | €58 | -€233 | -80.0% |
| Financial fixed assets | 28 | €16,867 | €0 | -€16,867 | -100% |
| Current assets | 29/58 | €87,634 | €101,311 | +€13,678 | +15.6% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100% |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100% |
| Amounts receivable within one year | 40/41 | €26,560 | €101,174 | +€74,615 | +281% |
| Trade receivables | 40 | €6,234 | €6,358 | +€124 | +2.0% |
| Other amounts receivable | 41 | €20,326 | €94,817 | +€74,491 | +366% |
| Cash at bank and in hand | 54/58 | €509 | €137 | -€372 | -73.0% |
| Deferred charges and accrued income | 490/1 | €565 | €0 | -€565 | -100% |
| Total equity and liabilities | 10/49 | €104,792 | €101,370 | -€3,422 | -3.3% |
| Equity | 10/15 | €88,256 | €83,504 | -€4,752 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,656 | €64,904 | -€4,752 | -6.8% |
| 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 | €67,796 | €63,044 | -€4,752 | -7.0% |
| Amounts payable | 17/49 | €16,536 | €17,866 | +€1,330 | +8.0% |
| Amounts payable within one year | 42/48 | €16,536 | €17,866 | +€1,330 | +8.0% |
| Financial debts | 43 | €4,714 | €4,975 | +€262 | +5.5% |
| Credit institutions | 430/8 | €4,714 | €4,975 | +€262 | +5.5% |
| Trade debts | 44 | €821 | €6,517 | +€5,696 | +694% |
| Suppliers | 440/4 | €821 | €6,517 | +€5,696 | +694% |
| Taxes, remuneration and social security | 45 | €11,002 | €6,374 | -€4,628 | -42.1% |
| Taxes | 450/3 | €11,002 | €6,374 | -€4,628 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €233 | = | 0.0% |
| Other operating charges | 640/8 | €849 | €769 | -€80 | -9.4% |
| Non-recurring operating charges | 66A | - | €16,867 | +€16,867 | |
| Gross operating margin | 9900 | -€5,629 | €12,570 | +€18,199 | |
| Operating profit (loss) | 9901 | -€6,711 | -€5,299 | +€1,412 | +21.0% |
| Financial income | 75/76B | - | €3,119 | +€3,119 | |
| Recurring financial income | 75 | - | €3,119 | +€3,119 | |
| Financial charges | 65/66B | €7,054 | €2,572 | -€4,482 | -63.5% |
| Recurring financial charges | 65 | €7,054 | €2,572 | -€4,482 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,765 | -€4,752 | +€9,013 | +65.5% |
| Profit (loss) for the period | 9904 | -€13,765 | -€4,752 | +€9,013 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,765 | -€4,752 | +€9,013 | +65.5% |
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 24 October 2026 via checked.be.