SALES DYNAMIX: 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 DYNAMIX
Largest movements
- Cash -€8,496
down €8,496 (-8.0%), from €105,837 to €97,342
mainly Other debts (-€15,859) and Investment in fixed assets (net) (-€3,782)
- Receivables within one year +€3,682
up €3,682 (+14.7%), from €25,044 to €28,726
of which Trade receivables: +€3,749
- Tangible fixed assets -€2,747
down €2,747 (-35.0%), from €7,858 to €5,111
of which Furniture and vehicles: -€4,111
- Other debts -€15,859
down €15,859 (-90.4%), from €17,533 to €1,674
- Reserves +€6,945
up €6,945 (+6.1%), from €114,529 to €121,474
- Gross operating margin +€5,792
up €5,792 (+37.6%), from €15,385 to €21,176
- Taxes +€1,267
up €1,267 (+29.5%), from €4,294 to €5,561
- Depreciation +€529
up €529 (+8.8%), from €6,000 to €6,528
- Financial charges +€511
up €511 (+408.0%), from €125 to €637
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 | €139,669 | €131,429 | -€8,241 | -5.9% |
| Fixed assets | 21/28 | €8,108 | €5,361 | -€2,747 | -33.9% |
| Tangible fixed assets | 22/27 | €7,858 | €5,111 | -€2,747 | -35.0% |
| Plant, machinery and equipment | 23 | €0 | €454 | +€454 | |
| Furniture and vehicles | 24 | €7,858 | €3,747 | -€4,111 | -52.3% |
| Other tangible fixed assets | 26 | - | €909 | +€909 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €131,561 | €126,068 | -€5,494 | -4.2% |
| Amounts receivable within one year | 40/41 | €25,044 | €28,726 | +€3,682 | +14.7% |
| Trade receivables | 40 | €16,223 | €19,972 | +€3,749 | +23.1% |
| Other amounts receivable | 41 | €8,821 | €8,754 | -€67 | -0.8% |
| Cash at bank and in hand | 54/58 | €105,837 | €97,342 | -€8,496 | -8.0% |
| Deferred charges and accrued income | 490/1 | €680 | - | -€680 | |
| Total equity and liabilities | 10/49 | €139,669 | €131,429 | -€8,241 | -5.9% |
| Equity | 10/15 | €120,729 | €127,674 | +€6,945 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,529 | €121,474 | +€6,945 | +6.1% |
| Distributable reserves | 133 | €114,529 | €121,474 | +€6,945 | +6.1% |
| Amounts payable | 17/49 | €18,940 | €3,755 | -€15,186 | -80.2% |
| Amounts payable within one year | 42/48 | €17,890 | €1,863 | -€16,027 | -89.6% |
| Trade debts | 44 | €356 | €189 | -€168 | -47.1% |
| Suppliers | 440/4 | €356 | €189 | -€168 | -47.1% |
| Other amounts payable | 47/48 | €17,533 | €1,674 | -€15,859 | -90.4% |
| Accrued charges and deferred income | 492/3 | €1,051 | €1,892 | +€841 | +80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,528 | +€529 | +8.8% |
| Other operating charges | 640/8 | €1,624 | €1,505 | -€119 | -7.3% |
| Gross operating margin | 9900 | €15,385 | €21,176 | +€5,792 | +37.6% |
| Operating profit (loss) | 9901 | €7,761 | €13,143 | +€5,382 | +69.3% |
| Financial charges | 65/66B | €125 | €637 | +€511 | +408.0% |
| Recurring financial charges | 65 | €125 | €637 | +€511 | +408.0% |
| Profit (loss) for the period before taxes | 9903 | €7,636 | €12,506 | +€4,871 | +63.8% |
| Income taxes | 67/77 | €4,294 | €5,561 | +€1,267 | +29.5% |
| Profit (loss) for the period | 9904 | €3,341 | €6,945 | +€3,604 | +107.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,341 | €6,945 | +€3,604 | +107.9% |
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 9 October 2026 via checked.be.