Scope: 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.
Scope
Largest movements
- Receivables within one year +€695
up €695 (+135.2%), from €515 to €1,210
of which Trade receivables: +€1,210
- Tangible fixed assets -€226
down €226 (-37.2%), from €606 to €381
- Cash -€151
down €151 (-57.5%), from €263 to €112
mainly Net result for the year (-€12,674) and Receivables within one year (-€695)
- Deferred charges and accrued income +€24
new in 2025: €24
- Profit (loss) carried forward -€12,674
down €12,674 (-407.6%), from -€3,110 to -€15,784
- Other debts +€12,038
up €12,038 (+848.3%), from €1,419 to €13,457
- Tax, wage and social debts +€900
new in 2025: €900
- Trade debts +€80
up €80 (+106.6%), from €75 to €154
- Gross operating margin -€9,248
down €9,248 (-312.8%), from -€2,956 to -€12,204
- Financial charges +€161
up €161 (+193.3%), from €83 to €245
- Depreciation +€155
up €155 (+219.7%), from €71 to €226
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 | €1,384 | €1,727 | +€343 | +24.8% |
| Fixed assets | 21/28 | €606 | €381 | -€226 | -37.2% |
| Tangible fixed assets | 22/27 | €606 | €381 | -€226 | -37.2% |
| Furniture and vehicles | 24 | €606 | €381 | -€226 | -37.2% |
| Current assets | 29/58 | €778 | €1,346 | +€568 | +73.0% |
| Amounts receivable within one year | 40/41 | €515 | €1,210 | +€695 | +135.2% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €515 | - | -€515 | |
| Cash at bank and in hand | 54/58 | €263 | €112 | -€151 | -57.5% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €1,384 | €1,727 | +€343 | +24.8% |
| Equity | 10/15 | -€110 | -€12,784 | -€12,674 | -11572.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,110 | -€15,784 | -€12,674 | -407.6% |
| Amounts payable | 17/49 | €1,494 | €14,510 | +€13,017 | +871.5% |
| Amounts payable within one year | 42/48 | €1,494 | €14,510 | +€13,017 | +871.5% |
| Trade debts | 44 | €75 | €154 | +€80 | +106.6% |
| Suppliers | 440/4 | €75 | €154 | +€80 | +106.6% |
| Taxes, remuneration and social security | 45 | - | €900 | +€900 | |
| Taxes | 450/3 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €1,419 | €13,457 | +€12,038 | +848.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €226 | +€155 | +219.7% |
| Gross operating margin | 9900 | -€2,956 | -€12,204 | -€9,248 | -312.8% |
| Operating profit (loss) | 9901 | -€3,027 | -€12,429 | -€9,403 | -310.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €83 | €245 | +€161 | +193.3% |
| Recurring financial charges | 65 | €83 | €245 | +€161 | +193.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,110 | -€12,674 | -€9,565 | -307.6% |
| Profit (loss) for the period | 9904 | -€3,110 | -€12,674 | -€9,565 | -307.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,110 | -€12,674 | -€9,565 | -307.6% |
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 10 October 2026 via checked.be.