SALES CUBES: what changed
SALES CUBES
Largest movements
- Cash +€81,878
up €81,878 (+91.4%), from €89,538 to €171,416
mainly Net result for the year (+€59,931) and Trade debts (+€27,134)
- Receivables within one year +€13,847
up €13,847 (+13.3%), from €104,019 to €117,866
of which Other amounts receivable: +€23,535
- Intangible fixed assets -€6,454
down €6,454 (-86.1%), from €7,494 to €1,040
- Reserves +€59,931
up €59,931 (+53.7%), from €111,505 to €171,436
of which Distributable reserves: +€59,931
- Trade debts +€27,134
up €27,134 (+146%), from €18,593 to €45,727
- Tax, wage and social debts +€22,162
up €22,162 (+90.8%), from €24,416 to €46,578
of which Taxes: +€22,162
- Debts after one year -€16,000
down €16,000 (-100%), from €16,000 to €0
- Other debts -€7,345
down €7,345 (-100%), from €7,345 to €0
- Gross operating margin +€81,410
up €81,410 (+308%), from €26,454 to €107,864
- Taxes +€24,569
up €24,569 (+557%), from €4,413 to €28,982
- Depreciation -€7,300
down €7,300 (-59.0%), from €12,364 to €5,064
- Financial charges -€2,310
down €2,310 (-47.5%), from €4,865 to €2,556
- Other operating charges +€1,243
up €1,243 (+28.0%), from €4,437 to €5,680
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,459 | €298,341 | +€85,881 | +40.4% |
| Fixed assets | 21/28 | €14,160 | €6,189 | -€7,972 | -56.3% |
| Intangible fixed assets | 21 | €7,494 | €1,040 | -€6,454 | -86.1% |
| Tangible fixed assets | 22/27 | €6,666 | €5,149 | -€1,518 | -22.8% |
| Land and buildings | 22 | €5,209 | €4,732 | -€477 | -9.2% |
| Furniture and vehicles | 24 | €1,457 | €416 | -€1,041 | -71.4% |
| Current assets | 29/58 | €198,299 | €292,152 | +€93,853 | +47.3% |
| Amounts receivable within one year | 40/41 | €104,019 | €117,866 | +€13,847 | +13.3% |
| Trade receivables | 40 | €103,984 | €94,295 | -€9,688 | -9.3% |
| Other amounts receivable | 41 | €36 | €23,571 | +€23,535 | +66,092% |
| Cash at bank and in hand | 54/58 | €89,538 | €171,416 | +€81,878 | +91.4% |
| Deferred charges and accrued income | 490/1 | €4,742 | €2,870 | -€1,872 | -39.5% |
| Total equity and liabilities | 10/49 | €212,459 | €298,341 | +€85,881 | +40.4% |
| Equity | 10/15 | €130,105 | €190,036 | +€59,931 | +46.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,505 | €171,436 | +€59,931 | +53.7% |
| 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 | €109,645 | €169,576 | +€59,931 | +54.7% |
| Amounts payable | 17/49 | €82,355 | €108,305 | +€25,950 | +31.5% |
| Amounts payable after more than one year | 17 | €16,000 | €0 | -€16,000 | -100% |
| Financial debts | 170/4 | €16,000 | €0 | -€16,000 | -100% |
| Amounts payable within one year | 42/48 | €66,355 | €108,305 | +€41,950 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | €16,000 | = | 0.0% |
| Trade debts | 44 | €18,593 | €45,727 | +€27,134 | +146% |
| Suppliers | 440/4 | €18,593 | €45,727 | +€27,134 | +146% |
| Taxes, remuneration and social security | 45 | €24,416 | €46,578 | +€22,162 | +90.8% |
| Taxes | 450/3 | €22,096 | €44,258 | +€22,162 | +100% |
| Remuneration and social security | 454/9 | €2,320 | €2,320 | = | 0.0% |
| Other amounts payable | 47/48 | €7,345 | €0 | -€7,345 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,364 | €5,064 | -€7,300 | -59.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,437 | €5,680 | +€1,243 | +28.0% |
| Non-recurring operating charges | 66A | - | €6,118 | +€6,118 | |
| Gross operating margin | 9900 | €26,454 | €107,864 | +€81,410 | +308% |
| Operating profit (loss) | 9901 | €9,654 | €91,003 | +€81,349 | +843% |
| Financial income | 75/76B | €11 | €466 | +€455 | +4,049% |
| Recurring financial income | 75 | €11 | €466 | +€455 | +4,049% |
| Financial charges | 65/66B | €4,865 | €2,556 | -€2,310 | -47.5% |
| Recurring financial charges | 65 | €4,865 | €2,556 | -€2,310 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €4,799 | €88,913 | +€84,114 | +1,753% |
| Income taxes | 67/77 | €4,413 | €28,982 | +€24,569 | +557% |
| Profit (loss) for the period | 9904 | €386 | €59,931 | +€59,545 | +15,420% |
| Profit (loss) for the period to be appropriated | 9905 | €386 | €59,931 | +€59,545 | +15,420% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.