SCREEN 76: 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.
SCREEN 76
Largest movements
- Cash +€29,405
up €29,405 (+13,332%), from €221 to €29,625
mainly Depreciation (+€21,787) and Net result for the year (+€16,799)
- Tangible fixed assets -€21,787
down €21,787 (-27.9%), from €78,199 to €56,412
- Receivables within one year +€2,927
up €2,927 (+5.6%), from €52,698 to €55,626
of which Other amounts receivable: +€9,698
- Reserves +€16,799
up €16,799 (+28.3%), from €59,452 to €76,251
- Debts after one year -€14,360
down €14,360 (-40.3%), from €35,644 to €21,284
- Tax, wage and social debts +€9,540
up €9,540 (+74.3%), from €12,841 to €22,380
- Other debts -€3,139
no longer reported in 2025 (was €3,139)
- Gross operating margin -€15,591
down €15,591 (-24.6%), from €63,366 to €47,775
- Depreciation +€6,184
up €6,184 (+39.6%), from €15,603 to €21,787
- Taxes -€6,010
down €6,010 (-45.9%), from €13,098 to €7,089
- Other operating charges -€2,436
down €2,436 (-89.6%), from €2,717 to €281
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 | €131,117 | €141,662 | +€10,545 | +8.0% |
| Fixed assets | 21/28 | €78,199 | €56,412 | -€21,787 | -27.9% |
| Tangible fixed assets | 22/27 | €78,199 | €56,412 | -€21,787 | -27.9% |
| Furniture and vehicles | 24 | €78,199 | €56,412 | -€21,787 | -27.9% |
| Current assets | 29/58 | €52,919 | €85,251 | +€32,332 | +61.1% |
| Amounts receivable within one year | 40/41 | €52,698 | €55,626 | +€2,927 | +5.6% |
| Trade receivables | 40 | €51,220 | €44,449 | -€6,771 | -13.2% |
| Other amounts receivable | 41 | €1,478 | €11,176 | +€9,698 | +656% |
| Cash at bank and in hand | 54/58 | €221 | €29,625 | +€29,405 | +13,332% |
| Total equity and liabilities | 10/49 | €131,117 | €141,662 | +€10,545 | +8.0% |
| Equity | 10/15 | €65,652 | €82,451 | +€16,799 | +25.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,452 | €76,251 | +€16,799 | +28.3% |
| Distributable reserves | 133 | €59,452 | €76,251 | +€16,799 | +28.3% |
| Amounts payable | 17/49 | €65,465 | €59,212 | -€6,253 | -9.6% |
| Amounts payable after more than one year | 17 | €35,644 | €21,284 | -€14,360 | -40.3% |
| Financial debts | 170/4 | €35,644 | €21,284 | -€14,360 | -40.3% |
| Amounts payable within one year | 42/48 | €29,821 | €37,928 | +€8,107 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €13,834 | €14,360 | +€527 | +3.8% |
| Trade debts | 44 | €7 | €1,187 | +€1,180 | +16,905% |
| Suppliers | 440/4 | €7 | €1,187 | +€1,180 | +16,905% |
| Taxes, remuneration and social security | 45 | €12,841 | €22,380 | +€9,540 | +74.3% |
| Taxes | 450/3 | €12,841 | €22,380 | +€9,540 | +74.3% |
| Other amounts payable | 47/48 | €3,139 | - | -€3,139 | |
| Non-recurring operating income | 76A | €6,849 | - | -€6,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,603 | €21,787 | +€6,184 | +39.6% |
| Other operating charges | 640/8 | €2,717 | €281 | -€2,436 | -89.6% |
| Gross operating margin | 9900 | €63,366 | €47,775 | -€15,591 | -24.6% |
| Operating profit (loss) | 9901 | €45,046 | €25,707 | -€19,339 | -42.9% |
| Financial income | 75/76B | - | €223 | +€223 | |
| Recurring financial income | 75 | - | €223 | +€223 | |
| Financial charges | 65/66B | €1,654 | €2,043 | +€389 | +23.5% |
| Recurring financial charges | 65 | €1,654 | €2,043 | +€389 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €43,392 | €23,887 | -€19,505 | -45.0% |
| Income taxes | 67/77 | €13,098 | €7,089 | -€6,010 | -45.9% |
| Profit (loss) for the period | 9904 | €30,294 | €16,799 | -€13,495 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,294 | €16,799 | -€13,495 | -44.5% |
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 30 October 2026 via checked.be.