S & P Post Scriptum: 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.
S & P Post Scriptum
Largest movements
- Cash +€1,992
up €1,992 (+223.6%), from €891 to €2,882
mainly Net result for the year (+€4,334)
- Receivables within one year +€334
up €334 (+11.5%), from €2,916 to €3,250
- Profit (loss) carried forward +€4,334
up €4,334 (+13.1%), from -€33,056 to -€28,722
- Other debts -€1,825
down €1,825 (-6.0%), from €30,479 to €28,654
- Trade debts -€184
no longer reported in 2025 (was €184)
- Gross operating margin +€1,230
up €1,230 (+37.8%), from €3,257 to €4,488
- Financial charges +€131
up €131 (+592.3%), from €22 to €153
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 | €3,807 | €6,132 | +€2,326 | +61.1% |
| Current assets | 29/58 | €3,807 | €6,132 | +€2,326 | +61.1% |
| Amounts receivable within one year | 40/41 | €2,916 | €3,250 | +€334 | +11.5% |
| Trade receivables | 40 | €2,916 | €3,250 | +€334 | +11.5% |
| Cash at bank and in hand | 54/58 | €891 | €2,882 | +€1,992 | +223.6% |
| Total equity and liabilities | 10/49 | €3,807 | €6,132 | +€2,326 | +61.1% |
| Equity | 10/15 | -€26,856 | -€22,522 | +€4,334 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,056 | -€28,722 | +€4,334 | +13.1% |
| Amounts payable | 17/49 | €30,662 | €28,654 | -€2,009 | -6.6% |
| Amounts payable within one year | 42/48 | €30,662 | €28,654 | -€2,009 | -6.6% |
| Trade debts | 44 | €184 | - | -€184 | |
| Suppliers | 440/4 | €184 | - | -€184 | |
| Other amounts payable | 47/48 | €30,479 | €28,654 | -€1,825 | -6.0% |
| Gross operating margin | 9900 | €3,257 | €4,488 | +€1,230 | +37.8% |
| Operating profit (loss) | 9901 | €3,257 | €4,488 | +€1,230 | +37.8% |
| Financial charges | 65/66B | €22 | €153 | +€131 | +592.3% |
| Recurring financial charges | 65 | €22 | €153 | +€131 | +592.3% |
| Profit (loss) for the period before taxes | 9903 | €3,235 | €4,334 | +€1,099 | +34.0% |
| Profit (loss) for the period | 9904 | €3,235 | €4,334 | +€1,099 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,235 | €4,334 | +€1,099 | +34.0% |
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 4 October 2026 via checked.be.