SampleA: 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.
SampleA
Largest movements
- Current investments -€55,361
down €55,361 (-64.2%), from €86,297 to €30,936
- Cash -€40,434
down €40,434 (-53.8%), from €75,105 to €34,671
mainly Contributions, distributions and other (-€218,161) and Tax, wage and social debts (-€3,445)
- Tangible fixed assets -€29,966
down €29,966 (-21.5%), from €139,249 to €109,283
of which Furniture and vehicles: -€18,839
- Receivables within one year -€12,676
down €12,676 (-31.0%), from €40,872 to €28,197
of which Other amounts receivable: -€18,244
- Reserves -€205,158
down €205,158 (-66.3%), from €309,327 to €104,169
of which Distributable reserves: -€205,158
- Other debts +€35,662
new in 2025: €35,662
- Provisions +€31,113
new in 2025: €31,113
- Gross operating margin +€39,658
up €39,658 (+32.2%), from €123,177 to €162,835
- Provisions +€31,113
new in 2025: €31,113
- Financial income -€10,376
down €10,376 (-93.3%), from €11,118 to €742
- Financial charges +€4,961
up €4,961 (+182.1%), from €2,724 to €7,685
- Taxes +€3,143
up €3,143 (+23.9%), from €13,128 to €16,270
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 | €346,390 | €207,855 | -€138,535 | -40.0% |
| Fixed assets | 21/28 | €142,374 | €112,408 | -€29,966 | -21.0% |
| Tangible fixed assets | 22/27 | €139,249 | €109,283 | -€29,966 | -21.5% |
| Land and buildings | 22 | €84,656 | €75,085 | -€9,571 | -11.3% |
| Plant, machinery and equipment | 23 | €3,269 | €1,713 | -€1,556 | -47.6% |
| Furniture and vehicles | 24 | €51,324 | €32,485 | -€18,839 | -36.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €3,125 | €3,125 | = | 0.0% |
| Current assets | 29/58 | €204,016 | €95,447 | -€108,568 | -53.2% |
| Amounts receivable within one year | 40/41 | €40,872 | €28,197 | -€12,676 | -31.0% |
| Trade receivables | 40 | €19,660 | €25,229 | +€5,569 | +28.3% |
| Other amounts receivable | 41 | €21,212 | €2,968 | -€18,244 | -86.0% |
| Current investments | 50/53 | €86,297 | €30,936 | -€55,361 | -64.2% |
| Cash at bank and in hand | 54/58 | €75,105 | €34,671 | -€40,434 | -53.8% |
| Deferred charges and accrued income | 490/1 | €1,741 | €1,643 | -€98 | -5.6% |
| Total equity and liabilities | 10/49 | €346,390 | €207,855 | -€138,535 | -40.0% |
| Equity | 10/15 | €315,545 | €110,387 | -€205,158 | -65.0% |
| Contributions | 10/11 | €6,218 | €6,218 | = | 0.0% |
| Reserves | 13 | €309,327 | €104,169 | -€205,158 | -66.3% |
| Tax-exempt reserves | 132 | €4,767 | €4,767 | = | 0.0% |
| Distributable reserves | 133 | €304,560 | €99,402 | -€205,158 | -67.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €31,113 | +€31,113 | |
| Provisions for liabilities and charges | 160/5 | - | €31,113 | +€31,113 | |
| Other liabilities and charges | 164/5 | - | €31,113 | +€31,113 | |
| Amounts payable | 17/49 | €30,845 | €66,356 | +€35,511 | +115.1% |
| Amounts payable within one year | 42/48 | €30,845 | €63,772 | +€32,927 | +106.7% |
| Financial debts | 43 | €1,887 | €1,517 | -€371 | -19.6% |
| Credit institutions | 430/8 | €1,887 | €1,517 | -€371 | -19.6% |
| Trade debts | 44 | €6,047 | €7,127 | +€1,080 | +17.9% |
| Suppliers | 440/4 | €6,047 | €7,127 | +€1,080 | +17.9% |
| Taxes, remuneration and social security | 45 | €22,911 | €19,466 | -€3,445 | -15.0% |
| Taxes | 450/3 | €15,755 | €8,015 | -€7,740 | -49.1% |
| Remuneration and social security | 454/9 | €7,156 | €11,452 | +€4,296 | +60.0% |
| Other amounts payable | 47/48 | - | €35,662 | +€35,662 | |
| Accrued charges and deferred income | 492/3 | - | €2,584 | +€2,584 | |
| Remuneration, social security and pensions | 62 | €53,634 | €55,897 | +€2,262 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,151 | €31,368 | -€2,784 | -8.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €31,113 | +€31,113 | |
| Other operating charges | 640/8 | €5,346 | €8,242 | +€2,896 | +54.2% |
| Non-recurring operating charges | 66A | €2,162 | €0 | -€2,162 | -100.0% |
| Gross operating margin | 9900 | €123,177 | €162,835 | +€39,658 | +32.2% |
| Operating profit (loss) | 9901 | €27,883 | €36,216 | +€8,333 | +29.9% |
| Financial income | 75/76B | €11,118 | €742 | -€10,376 | -93.3% |
| Recurring financial income | 75 | €11,118 | €742 | -€10,376 | -93.3% |
| Financial charges | 65/66B | €2,724 | €7,685 | +€4,961 | +182.1% |
| Recurring financial charges | 65 | €2,724 | €7,685 | +€4,961 | +182.1% |
| Profit (loss) for the period before taxes | 9903 | €36,278 | €29,273 | -€7,005 | -19.3% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €13,128 | €16,270 | +€3,143 | +23.9% |
| Profit (loss) for the period | 9904 | €23,150 | €13,003 | -€10,147 | -43.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €23,150 | €13,003 | -€10,147 | -43.8% |
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 11 October 2026 via checked.be.