SALESTWITCH: 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.
SALESTWITCH
Largest movements
- Current investments -€18,528
no longer reported in 2025 (was €18,528)
- Cash +€13,731
new in 2025: €13,731
mainly Current investments (+€18,528) and Depreciation (+€13,121)
- Tangible fixed assets -€6,635
down €6,635 (-3.4%), from €194,351 to €187,716
- Trade debts -€12,478
down €12,478 (-58.6%), from €21,312 to €8,833
- Debts after one year -€10,675
down €10,675 (-12.9%), from €82,470 to €71,794
- Other debts +€8,159
up €8,159 (+21.5%), from €37,883 to €46,042
- Tax, wage and social debts -€7,002
down €7,002 (-60.0%), from €11,679 to €4,678
- Advances received +€5,519
up €5,519 (+1657.3%), from €333 to €5,852
- Gross operating margin +€7,610
up €7,610 (+31.3%), from €24,342 to €31,952
- Taxes +€1,746
up €1,746 (+79.5%), from €2,197 to €3,943
- Other operating charges +€803
up €803 (+46.9%), from €1,712 to €2,514
- Depreciation +€412
up €412 (+3.2%), from €12,709 to €13,121
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 | €246,421 | €236,597 | -€9,824 | -4.0% |
| Fixed assets | 21/28 | €194,351 | €187,716 | -€6,635 | -3.4% |
| Tangible fixed assets | 22/27 | €194,351 | €187,716 | -€6,635 | -3.4% |
| Land and buildings | 22 | €179,172 | €176,739 | -€2,433 | -1.4% |
| Plant, machinery and equipment | 23 | €7,158 | €5,301 | -€1,858 | -25.9% |
| Furniture and vehicles | 24 | €8,020 | €5,676 | -€2,344 | -29.2% |
| Current assets | 29/58 | €52,070 | €48,881 | -€3,189 | -6.1% |
| Amounts receivable within one year | 40/41 | €33,543 | €35,150 | +€1,607 | +4.8% |
| Trade receivables | 40 | €32,837 | €29,270 | -€3,567 | -10.9% |
| Other amounts receivable | 41 | €706 | €5,879 | +€5,174 | +733.3% |
| Current investments | 50/53 | €18,528 | - | -€18,528 | |
| Cash at bank and in hand | 54/58 | - | €13,731 | +€13,731 | |
| Total equity and liabilities | 10/49 | €246,421 | €236,597 | -€9,824 | -4.0% |
| Equity | 10/15 | €82,408 | €88,723 | +€6,315 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,838 | €82,523 | +€2,685 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €70,978 | €73,663 | +€2,685 | +3.8% |
| Profit (loss) carried forward | 14 | -€3,630 | - | +€3,630 | |
| Amounts payable | 17/49 | €164,013 | €147,874 | -€16,139 | -9.8% |
| Amounts payable after more than one year | 17 | €82,470 | €71,794 | -€10,675 | -12.9% |
| Financial debts | 170/4 | €82,470 | €71,794 | -€10,675 | -12.9% |
| Amounts payable within one year | 42/48 | €81,544 | €76,080 | -€5,464 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €10,337 | €10,675 | +€338 | +3.3% |
| Trade debts | 44 | €21,312 | €8,833 | -€12,478 | -58.6% |
| Suppliers | 440/4 | €21,312 | €8,833 | -€12,478 | -58.6% |
| Advances received on contracts in progress | 46 | €333 | €5,852 | +€5,519 | +1657.3% |
| Taxes, remuneration and social security | 45 | €11,679 | €4,678 | -€7,002 | -60.0% |
| Taxes | 450/3 | €11,679 | €4,678 | -€7,002 | -60.0% |
| Other amounts payable | 47/48 | €37,883 | €46,042 | +€8,159 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,709 | €13,121 | +€412 | +3.2% |
| Other operating charges | 640/8 | €1,712 | €2,514 | +€803 | +46.9% |
| Gross operating margin | 9900 | €24,342 | €31,952 | +€7,610 | +31.3% |
| Operating profit (loss) | 9901 | €9,922 | €16,317 | +€6,395 | +64.5% |
| Financial income | 75/76B | €19 | €5 | -€15 | -74.6% |
| Recurring financial income | 75 | €19 | €5 | -€15 | -74.6% |
| Financial charges | 65/66B | €6,071 | €6,064 | -€6 | -0.1% |
| Recurring financial charges | 65 | €6,071 | €6,064 | -€6 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,871 | €10,258 | +€6,387 | +165.0% |
| Income taxes | 67/77 | €2,197 | €3,943 | +€1,746 | +79.5% |
| Profit (loss) for the period | 9904 | €1,674 | €6,315 | +€4,641 | +277.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,674 | €6,315 | +€4,641 | +277.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.