SECTOR 32: 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.
SECTOR 32
Largest movements
- Cash -€13,592
down €13,592 (-50.0%), from €27,210 to €13,618
mainly Net result for the year (-€14,827) and Current investments (-€4,594)
- Current investments +€4,594
up €4,594 (+588%), from €781 to €5,374
- Receivables within one year -€2,271
down €2,271 (-21.6%), from €10,526 to €8,255
of which Other amounts receivable: -€4,834
- Deferred charges and accrued income -€1,488
down €1,488 (-87.1%), from €1,709 to €221
- Tangible fixed assets -€1,012
down €1,012 (-38.0%), from €2,659 to €1,647
of which Furniture and vehicles: -€733
- Profit (loss) carried forward -€14,827
down €14,827 (-60.8%), from -€24,383 to -€39,209
- Other debts +€3,441
up €3,441 (+61.8%), from €5,565 to €9,007
- Accrued charges and deferred income -€1,629
down €1,629 (-100%), from €1,629 to €0
- Trade debts -€632
down €632 (-22.1%), from €2,862 to €2,230
- Gross operating margin -€2,972
down €2,972 (-44.8%), from -€6,634 to -€9,606
- Financial income +€223
up €223 (+213%), from €105 to €328
- Depreciation -€220
down €220 (-9.4%), from €2,352 to €2,132
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 | €42,884 | €29,115 | -€13,769 | -32.1% |
| Fixed assets | 21/28 | €2,659 | €1,647 | -€1,012 | -38.0% |
| Tangible fixed assets | 22/27 | €2,659 | €1,647 | -€1,012 | -38.0% |
| Plant, machinery and equipment | 23 | €580 | €301 | -€279 | -48.1% |
| Furniture and vehicles | 24 | €2,078 | €1,346 | -€733 | -35.3% |
| Current assets | 29/58 | €40,226 | €27,468 | -€12,757 | -31.7% |
| Amounts receivable within one year | 40/41 | €10,526 | €8,255 | -€2,271 | -21.6% |
| Trade receivables | 40 | €5,456 | €8,019 | +€2,562 | +47.0% |
| Other amounts receivable | 41 | €5,069 | €236 | -€4,834 | -95.3% |
| Current investments | 50/53 | €781 | €5,374 | +€4,594 | +588% |
| Cash at bank and in hand | 54/58 | €27,210 | €13,618 | -€13,592 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,709 | €221 | -€1,488 | -87.1% |
| Total equity and liabilities | 10/49 | €42,884 | €29,115 | -€13,769 | -32.1% |
| Equity | 10/15 | €30,128 | €15,302 | -€14,827 | -49.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,311 | €48,311 | = | 0.0% |
| Distributable reserves | 133 | €48,311 | €48,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,383 | -€39,209 | -€14,827 | -60.8% |
| Amounts payable | 17/49 | €12,756 | €13,814 | +€1,058 | +8.3% |
| Amounts payable within one year | 42/48 | €11,127 | €13,814 | +€2,686 | +24.1% |
| Trade debts | 44 | €2,862 | €2,230 | -€632 | -22.1% |
| Suppliers | 440/4 | €2,862 | €2,230 | -€632 | -22.1% |
| Taxes, remuneration and social security | 45 | €2,700 | €2,577 | -€123 | -4.5% |
| Taxes | 450/3 | €2,700 | €1,277 | -€1,423 | -52.7% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €5,565 | €9,007 | +€3,441 | +61.8% |
| Accrued charges and deferred income | 492/3 | €1,629 | €0 | -€1,629 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,352 | €2,132 | -€220 | -9.4% |
| Other operating charges | 640/8 | €491 | €569 | +€78 | +15.9% |
| Gross operating margin | 9900 | -€6,634 | -€9,606 | -€2,972 | -44.8% |
| Operating profit (loss) | 9901 | -€9,477 | -€12,307 | -€2,830 | -29.9% |
| Financial income | 75/76B | €105 | €328 | +€223 | +213% |
| Recurring financial income | 75 | €105 | €328 | +€223 | +213% |
| Financial charges | 65/66B | €2,792 | €2,735 | -€58 | -2.1% |
| Recurring financial charges | 65 | €2,792 | €2,735 | -€58 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,165 | -€14,714 | -€2,550 | -21.0% |
| Income taxes | 67/77 | €134 | €113 | -€22 | -16.2% |
| Profit (loss) for the period | 9904 | -€12,299 | -€14,827 | -€2,528 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,299 | -€14,827 | -€2,528 | -20.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.