SAME LAST NAME: 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.
SAME LAST NAME
Largest movements
- Tangible fixed assets -€30,441
down €30,441 (-30.8%), from €98,748 to €68,307
of which Furniture and vehicles: -€18,020
- Receivables within one year +€3,759
up €3,759 (+58.6%), from €6,418 to €10,177
of which Trade receivables: +€2,115
- Profit (loss) carried forward -€8,518
new in 2025: -€8,518
- Short-term financial debts -€6,000
down €6,000 (-26.7%), from €22,500 to €16,500
- Current portion of long-term debt -€5,929
down €5,929 (-57.5%), from €10,317 to €4,389
- Debts after one year -€4,389
no longer reported in 2025 (was €4,389)
- Tax, wage and social debts -€2,275
down €2,275 (-60.6%), from €3,751 to €1,476
- Gross operating margin -€10,947
down €10,947 (-29.3%), from €37,376 to €26,429
- Depreciation +€2,443
up €2,443 (+7.9%), from €30,775 to €33,217
- Taxes -€799
down €799 (-85.8%), from €931 to €132
- Other operating charges +€431
up €431 (+70.0%), from €615 to €1,046
- Financial charges -€409
down €409 (-28.5%), from €1,439 to €1,029
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 | €129,465 | €103,793 | -€25,672 | -19.8% |
| Fixed assets | 21/28 | €98,748 | €68,307 | -€30,441 | -30.8% |
| Tangible fixed assets | 22/27 | €98,748 | €68,307 | -€30,441 | -30.8% |
| Plant, machinery and equipment | 23 | €23,850 | €13,422 | -€10,428 | -43.7% |
| Furniture and vehicles | 24 | €59,618 | €41,598 | -€18,020 | -30.2% |
| Other tangible fixed assets | 26 | €15,280 | €13,287 | -€1,993 | -13.0% |
| Current assets | 29/58 | €30,717 | €35,486 | +€4,769 | +15.5% |
| Amounts receivable within one year | 40/41 | €6,418 | €10,177 | +€3,759 | +58.6% |
| Trade receivables | 40 | €5,167 | €7,281 | +€2,115 | +40.9% |
| Other amounts receivable | 41 | €1,251 | €2,895 | +€1,645 | +131% |
| Cash at bank and in hand | 54/58 | €22,051 | €23,047 | +€996 | +4.5% |
| Deferred charges and accrued income | 490/1 | €2,248 | €2,262 | +€14 | +0.6% |
| Total equity and liabilities | 10/49 | €129,465 | €103,793 | -€25,672 | -19.8% |
| Equity | 10/15 | €87,608 | €78,682 | -€8,926 | -10.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €47,608 | €47,200 | -€408 | -0.9% |
| Distributable reserves | 133 | €47,608 | €47,200 | -€408 | -0.9% |
| Profit (loss) carried forward | 14 | - | -€8,518 | -€8,518 | |
| Amounts payable | 17/49 | €41,857 | €25,111 | -€16,746 | -40.0% |
| Amounts payable after more than one year | 17 | €4,389 | - | -€4,389 | |
| Financial debts | 170/4 | €4,389 | - | -€4,389 | |
| Amounts payable within one year | 42/48 | €36,757 | €23,798 | -€12,959 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €10,317 | €4,389 | -€5,929 | -57.5% |
| Financial debts | 43 | €22,500 | €16,500 | -€6,000 | -26.7% |
| Other loans | 439 | €22,500 | €16,500 | -€6,000 | -26.7% |
| Trade debts | 44 | €188 | €1,433 | +€1,245 | +662% |
| Suppliers | 440/4 | €188 | €1,433 | +€1,245 | +662% |
| Taxes, remuneration and social security | 45 | €3,751 | €1,476 | -€2,275 | -60.6% |
| Taxes | 450/3 | €3,751 | €1,476 | -€2,275 | -60.6% |
| Accrued charges and deferred income | 492/3 | €712 | €1,313 | +€601 | +84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,775 | €33,217 | +€2,443 | +7.9% |
| Other operating charges | 640/8 | €615 | €1,046 | +€431 | +70.0% |
| Non-recurring operating charges | 66A | €913 | - | -€913 | |
| Gross operating margin | 9900 | €37,376 | €26,429 | -€10,947 | -29.3% |
| Operating profit (loss) | 9901 | €5,073 | -€7,834 | -€12,907 | |
| Financial income | 75/76B | €38 | €70 | +€32 | +83.8% |
| Recurring financial income | 75 | €38 | €70 | +€32 | +83.8% |
| Financial charges | 65/66B | €1,439 | €1,029 | -€409 | -28.5% |
| Recurring financial charges | 65 | €1,439 | €1,029 | -€409 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €3,672 | -€8,794 | -€12,466 | |
| Income taxes | 67/77 | €931 | €132 | -€799 | -85.8% |
| Profit (loss) for the period | 9904 | €2,742 | -€8,926 | -€11,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,742 | -€8,926 | -€11,668 |
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 20 October 2026 via checked.be.