RUNDSKOPP: 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.
RUNDSKOPP
Largest movements
- Cash -€17,023
down €17,023 (-82.1%), from €20,741 to €3,718
mainly Net result for the year (-€21,636) and Receivables within one year (-€7,053)
- Intangible fixed assets -€11,704
down €11,704 (-21.9%), from €53,396 to €41,692
- Receivables within one year +€7,053
up €7,053 (+17.3%), from €40,846 to €47,899
of which Trade receivables: +€8,680
- Profit (loss) carried forward -€21,636
down €21,636 (-107.1%), from -€20,199 to -€41,835
- Depreciation +€6,391
up €6,391 (+109.8%), from €5,819 to €12,210
- Financial charges -€2,240
down €2,240 (-26.0%), from €8,632 to €6,392
- Gross operating margin +€1,495
up €1,495 (+34.6%), from -€4,324 to -€2,829
- Other operating charges -€1,264
down €1,264 (-85.5%), from €1,479 to €215
- Financial income -€46
down €46 (-82.7%), from €55 to €10
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 | €141,393 | €119,213 | -€22,180 | -15.7% |
| Formation expenses | 20 | €1,837 | €1,330 | -€507 | -27.6% |
| Fixed assets | 21/28 | €53,396 | €41,692 | -€11,704 | -21.9% |
| Intangible fixed assets | 21 | €53,396 | €41,692 | -€11,704 | -21.9% |
| Current assets | 29/58 | €86,161 | €76,191 | -€9,970 | -11.6% |
| Stocks and contracts in progress | 3 | €19,574 | €19,574 | = | 0.0% |
| Stocks | 30/36 | €19,574 | €19,574 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,846 | €47,899 | +€7,053 | +17.3% |
| Trade receivables | 40 | €31,864 | €40,544 | +€8,680 | +27.2% |
| Other amounts receivable | 41 | €8,982 | €7,355 | -€1,627 | -18.1% |
| Cash at bank and in hand | 54/58 | €20,741 | €3,718 | -€17,023 | -82.1% |
| Deferred charges and accrued income | 490/1 | €5,000 | €5,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €141,393 | €119,213 | -€22,180 | -15.7% |
| Equity | 10/15 | -€10,199 | -€31,835 | -€21,636 | -212.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,199 | -€41,835 | -€21,636 | -107.1% |
| Amounts payable | 17/49 | €151,593 | €151,049 | -€544 | -0.4% |
| Amounts payable within one year | 42/48 | €151,593 | €151,049 | -€544 | -0.4% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €936 | €941 | +€5 | +0.5% |
| Suppliers | 440/4 | €936 | €941 | +€5 | +0.5% |
| Taxes, remuneration and social security | 45 | €657 | €108 | -€549 | -83.6% |
| Taxes | 450/3 | €657 | €108 | -€549 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,819 | €12,210 | +€6,391 | +109.8% |
| Other operating charges | 640/8 | €1,479 | €215 | -€1,264 | -85.5% |
| Gross operating margin | 9900 | -€4,324 | -€2,829 | +€1,495 | +34.6% |
| Operating profit (loss) | 9901 | -€11,622 | -€15,254 | -€3,631 | -31.2% |
| Financial income | 75/76B | €55 | €10 | -€46 | -82.7% |
| Recurring financial income | 75 | €55 | €10 | -€46 | -82.7% |
| Financial charges | 65/66B | €8,632 | €6,392 | -€2,240 | -26.0% |
| Recurring financial charges | 65 | €8,632 | €6,392 | -€2,240 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,199 | -€21,636 | -€1,437 | -7.1% |
| Profit (loss) for the period | 9904 | -€20,199 | -€21,636 | -€1,437 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,199 | -€21,636 | -€1,437 | -7.1% |
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.