SALES DRIVEN: 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.
SALES DRIVEN
Largest movements
- Receivables within one year +€19,390
up €19,390 (+349.7%), from €5,545 to €24,935
of which Trade receivables: +€20,998
- Cash +€7,967
up €7,967, from €0 to €7,967
mainly Net result for the year (+€14,087) and Tax, wage and social debts (+€8,759)
- Profit (loss) carried forward +€14,087
up €14,087 (+82.7%), from -€17,025 to -€2,938
- Tax, wage and social debts +€8,759
up €8,759 (+100213.5%), from €9 to €8,767
- Other debts +€4,461
up €4,461 (+70.9%), from €6,293 to €10,754
- Trade debts +€637
up €637 (+32.7%), from €1,947 to €2,584
- Short-term financial debts -€637
no longer reported in 2025 (was €637)
- Gross operating margin +€19,764
up €19,764, from -€631 to €19,133
- Taxes +€3,902
up €3,902 (+2859.1%), from €136 to €4,039
- Other operating charges -€201
down €201 (-20.2%), from €992 to €792
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 | €6,121 | €33,428 | +€27,307 | +446.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €6,121 | €33,428 | +€27,307 | +446.1% |
| Amounts receivable within one year | 40/41 | €5,545 | €24,935 | +€19,390 | +349.7% |
| Trade receivables | 40 | €3,938 | €24,935 | +€20,998 | +533.3% |
| Other amounts receivable | 41 | €1,608 | - | -€1,608 | |
| Cash at bank and in hand | 54/58 | €0 | €7,967 | +€7,967 | |
| Deferred charges and accrued income | 490/1 | €576 | €526 | -€50 | -8.6% |
| Total equity and liabilities | 10/49 | €6,121 | €33,428 | +€27,307 | +446.1% |
| Equity | 10/15 | -€2,765 | €11,322 | +€14,087 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,025 | -€2,938 | +€14,087 | +82.7% |
| Amounts payable | 17/49 | €8,885 | €22,106 | +€13,220 | +148.8% |
| Amounts payable within one year | 42/48 | €8,885 | €22,106 | +€13,220 | +148.8% |
| Financial debts | 43 | €637 | - | -€637 | |
| Credit institutions | 430/8 | €637 | - | -€637 | |
| Trade debts | 44 | €1,947 | €2,584 | +€637 | +32.7% |
| Suppliers | 440/4 | €1,947 | €2,584 | +€637 | +32.7% |
| Taxes, remuneration and social security | 45 | €9 | €8,767 | +€8,759 | +100213.5% |
| Taxes | 450/3 | €9 | €8,767 | +€8,759 | +100213.5% |
| Other amounts payable | 47/48 | €6,293 | €10,754 | +€4,461 | +70.9% |
| Other operating charges | 640/8 | €992 | €792 | -€201 | -20.2% |
| Gross operating margin | 9900 | -€631 | €19,133 | +€19,764 | |
| Operating profit (loss) | 9901 | -€1,623 | €18,342 | +€19,964 | |
| Financial charges | 65/66B | €204 | €216 | +€12 | +5.7% |
| Recurring financial charges | 65 | €204 | €216 | +€12 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,827 | €18,126 | +€19,953 | |
| Income taxes | 67/77 | €136 | €4,039 | +€3,902 | +2859.1% |
| Profit (loss) for the period | 9904 | -€1,964 | €14,087 | +€16,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,964 | €14,087 | +€16,050 |
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 10 October 2026 via checked.be.