SALES ID: 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 ID
Largest movements
- Tangible fixed assets -€1,259
down €1,259 (-72.5%), from €1,736 to €477
of which Furniture and vehicles: -€723
- Other debts +€10,930
up €10,930, from €0 to €10,930
- Tax, wage and social debts -€10,289
down €10,289 (-47.5%), from €21,669 to €11,380
of which Taxes: -€10,289
- Profit (loss) carried forward -€4,532
new in 2025: -€4,532
- Provisions +€3,000
up €3,000 (+50.0%), from €6,000 to €9,000
- Gross operating margin -€49,419
down €49,419 (-96.5%), from €51,201 to €1,783
- Staff costs -€15,860
down €15,860 (-98.3%), from €16,130 to €269
- Taxes -€6,351
down €6,351 (-61.6%), from €10,310 to €3,959
- Financial charges -€3,061
down €3,061 (-96.1%), from €3,185 to €125
- Provisions -€3,000
down €3,000 (-50.0%), from €6,000 to €3,000
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.
Derived cash bridge
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 | €125,126 | €122,862 | -€2,264 | -1.8% |
| Fixed assets | 21/28 | €9,536 | €8,277 | -€1,259 | -13.2% |
| Tangible fixed assets | 22/27 | €1,736 | €477 | -€1,259 | -72.5% |
| Plant, machinery and equipment | 23 | €839 | €303 | -€536 | -63.9% |
| Furniture and vehicles | 24 | €897 | €174 | -€723 | -80.6% |
| Financial fixed assets | 28 | €7,800 | €7,800 | = | 0.0% |
| Current assets | 29/58 | €115,590 | €114,585 | -€1,005 | -0.9% |
| Amounts receivable within one year | 40/41 | €115,311 | €114,540 | -€771 | -0.7% |
| Trade receivables | 40 | €53,928 | €21,196 | -€32,732 | -60.7% |
| Other amounts receivable | 41 | €61,383 | €93,344 | +€31,961 | +52.1% |
| Cash at bank and in hand | 54/58 | €0 | €45 | +€45 | +17,880% |
| Deferred charges and accrued income | 490/1 | €279 | - | -€279 | |
| Total equity and liabilities | 10/49 | €125,126 | €122,862 | -€2,264 | -1.8% |
| Equity | 10/15 | €96,084 | €91,552 | -€4,532 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,484 | €77,484 | = | 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% |
| Distributable reserves | 133 | €75,624 | €75,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,532 | -€4,532 | |
| Provisions and deferred taxes | 16 | €6,000 | €9,000 | +€3,000 | +50.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €9,000 | +€3,000 | +50.0% |
| Major repairs and maintenance | 162 | €6,000 | - | -€6,000 | |
| Other liabilities and charges | 164/5 | - | €9,000 | +€9,000 | |
| Amounts payable | 17/49 | €23,042 | €22,310 | -€732 | -3.2% |
| Amounts payable within one year | 42/48 | €23,042 | €22,310 | -€732 | -3.2% |
| Financial debts | 43 | €342 | - | -€342 | |
| Credit institutions | 430/8 | €342 | - | -€342 | |
| Trade debts | 44 | €1,031 | - | -€1,031 | |
| Suppliers | 440/4 | €1,031 | - | -€1,031 | |
| Taxes, remuneration and social security | 45 | €21,669 | €11,380 | -€10,289 | -47.5% |
| Taxes | 450/3 | €21,669 | €11,380 | -€10,289 | -47.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €10,930 | +€10,930 | |
| Remuneration, social security and pensions | 62 | €16,130 | €269 | -€15,860 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,233 | €1,259 | +€26 | +2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €73 | - | -€73 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Other operating charges | 640/8 | €738 | €784 | +€46 | +6.3% |
| Gross operating margin | 9900 | €51,201 | €1,783 | -€49,419 | -96.5% |
| Operating profit (loss) | 9901 | €27,028 | -€3,530 | -€30,558 | |
| Financial income | 75/76B | €4,057 | €3,081 | -€976 | -24.1% |
| Recurring financial income | 75 | €4,057 | €3,081 | -€976 | -24.1% |
| Financial charges | 65/66B | €3,185 | €125 | -€3,061 | -96.1% |
| Recurring financial charges | 65 | €3,185 | €125 | -€3,061 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €27,900 | -€573 | -€28,473 | |
| Income taxes | 67/77 | €10,310 | €3,959 | -€6,351 | -61.6% |
| Profit (loss) for the period | 9904 | €17,590 | -€4,532 | -€22,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,590 | -€4,532 | -€22,122 |
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 31 October 2026 via checked.be.