Samples: 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.
Samples
Largest movements
- Cash +€5,141
new in 2025: €5,141
mainly Other debts (+€6,253) and Net result for the year (+€4,793)
- Receivables within one year +€3,135
up €3,135 (+45.8%), from €6,850 to €9,985
of which Trade receivables: +€6,742
- Tangible fixed assets +€1,761
up €1,761 (+3,936%), from €45 to €1,806
of which Furniture and vehicles: +€970
- Stocks and contracts +€852
new in 2025: €852
- Other debts +€6,253
up €6,253 (+81.2%), from €7,702 to €13,955
- Profit (loss) carried forward +€4,793
up €4,793, from -€4,610 to €182
- Tax, wage and social debts -€1,583
down €1,583 (-86.3%), from €1,834 to €250
of which Taxes: -€1,823
- Accrued charges and deferred income +€1,320
new in 2025: €1,320
- Gross operating margin +€5,686
up €5,686 (+872%), from €652 to €6,338
- Financial charges -€3,110
down €3,110 (-99.0%), from €3,140 to €30
- Other operating charges +€1,319
new in 2025: €1,319
- Taxes -€151
down €151 (-100%), from €151 to €0
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 | €6,925 | €17,802 | +€10,877 | +157% |
| Fixed assets | 21/28 | €45 | €1,806 | +€1,761 | +3,936% |
| Tangible fixed assets | 22/27 | €45 | €1,806 | +€1,761 | +3,936% |
| Furniture and vehicles | 24 | €45 | €1,014 | +€970 | +2,167% |
| Other tangible fixed assets | 26 | - | €791 | +€791 | |
| Current assets | 29/58 | €6,880 | €15,996 | +€9,116 | +132% |
| Stocks and contracts in progress | 3 | - | €852 | +€852 | |
| Stocks | 30/36 | - | €852 | +€852 | |
| Amounts receivable within one year | 40/41 | €6,850 | €9,985 | +€3,135 | +45.8% |
| Trade receivables | 40 | €397 | €7,139 | +€6,742 | +1,696% |
| Other amounts receivable | 41 | €6,453 | €2,846 | -€3,607 | -55.9% |
| Cash at bank and in hand | 54/58 | - | €5,141 | +€5,141 | |
| Deferred charges and accrued income | 490/1 | €30 | €17 | -€13 | -42.0% |
| Total equity and liabilities | 10/49 | €6,925 | €17,802 | +€10,877 | +157% |
| Equity | 10/15 | -€2,610 | €2,182 | +€4,793 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,610 | €182 | +€4,793 | |
| Amounts payable | 17/49 | €9,535 | €15,619 | +€6,084 | +63.8% |
| Amounts payable within one year | 42/48 | €9,535 | €14,299 | +€4,763 | +50.0% |
| Trade debts | 44 | - | €93 | +€93 | |
| Suppliers | 440/4 | - | €93 | +€93 | |
| Taxes, remuneration and social security | 45 | €1,834 | €250 | -€1,583 | -86.3% |
| Taxes | 450/3 | €1,834 | €10 | -€1,823 | -99.4% |
| Remuneration and social security | 454/9 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | €7,702 | €13,955 | +€6,253 | +81.2% |
| Accrued charges and deferred income | 492/3 | - | €1,320 | +€1,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €197 | +€25 | +14.7% |
| Other operating charges | 640/8 | - | €1,319 | +€1,319 | |
| Gross operating margin | 9900 | €652 | €6,338 | +€5,686 | +872% |
| Operating profit (loss) | 9901 | €480 | €4,822 | +€4,342 | +904% |
| Financial income | 75/76B | €2 | €1 | -€1 | -70.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -70.0% |
| Financial charges | 65/66B | €3,140 | €30 | -€3,110 | -99.0% |
| Recurring financial charges | 65 | €3,140 | €30 | -€3,110 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,658 | €4,793 | +€7,451 | |
| Income taxes | 67/77 | €151 | €0 | -€151 | -100% |
| Profit (loss) for the period | 9904 | -€2,809 | €4,793 | +€7,602 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,809 | €4,793 | +€7,602 |
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 13 October 2026 via checked.be.