SELECT EVENT: what changed
Two fiscal 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.
SELECT EVENT
Largest movements
- Deferred charges and accrued income +€9,211
up €9,211 (+1613.3%), from €571 to €9,782
- Tangible fixed assets -€2,646
down €2,646 (-35.9%), from €7,380 to €4,734
of which Furniture and vehicles: -€2,982
- Financial fixed assets +€2,400
new in 2025: €2,400
- Stocks and contracts +€780
up €780 (+20.9%), from €3,740 to €4,520
- Receivables within one year -€269
down €269 (-5.9%), from €4,556 to €4,288
of which Other amounts receivable: -€1,133
- Other debts +€9,883
new in 2025: €9,883
- Trade debts -€4,657
down €4,657 (-72.9%), from €6,390 to €1,733
- Profit (loss) carried forward +€4,648
up €4,648 (+47.9%), from -€9,708 to -€5,060
- Short-term financial debts -€705
down €705 (-22.8%), from €3,089 to €2,383
- Tax, wage and social debts +€307
up €307 (+3.9%), from €7,880 to €8,187
of which Remuneration and social security: +€1,264
- Staff costs +€4,674
up €4,674 (+15.1%), from €30,870 to €35,544
- Gross operating margin +€2,414
up €2,414 (+5.2%), from €46,255 to €48,668
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,248 | €25,724 | +€9,476 | +58.3% |
| Fixed assets | 21/28 | €7,380 | €7,134 | -€246 | -3.3% |
| Tangible fixed assets | 22/27 | €7,380 | €4,734 | -€2,646 | -35.9% |
| Plant, machinery and equipment | 23 | €1,892 | €2,229 | +€336 | +17.8% |
| Furniture and vehicles | 24 | €5,488 | €2,506 | -€2,982 | -54.3% |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €8,867 | €18,590 | +€9,722 | +109.6% |
| Stocks and contracts in progress | 3 | €3,740 | €4,520 | +€780 | +20.9% |
| Stocks | 30/36 | €3,740 | €4,520 | +€780 | +20.9% |
| Amounts receivable within one year | 40/41 | €4,556 | €4,288 | -€269 | -5.9% |
| Trade receivables | 40 | €2,556 | €3,420 | +€864 | +33.8% |
| Other amounts receivable | 41 | €2,001 | €868 | -€1,133 | -56.6% |
| Deferred charges and accrued income | 490/1 | €571 | €9,782 | +€9,211 | +1613.3% |
| Total equity and liabilities | 10/49 | €16,248 | €25,724 | +€9,476 | +58.3% |
| Equity | 10/15 | -€1,111 | €3,537 | +€4,648 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,397 | €2,397 | = | 0.0% |
| Distributable reserves | 133 | €2,397 | €2,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,708 | -€5,060 | +€4,648 | +47.9% |
| Amounts payable | 17/49 | €17,359 | €22,187 | +€4,828 | +27.8% |
| Amounts payable within one year | 42/48 | €17,359 | €22,187 | +€4,828 | +27.8% |
| Financial debts | 43 | €3,089 | €2,383 | -€705 | -22.8% |
| Credit institutions | 430/8 | €3,089 | €2,383 | -€705 | -22.8% |
| Trade debts | 44 | €6,390 | €1,733 | -€4,657 | -72.9% |
| Suppliers | 440/4 | €6,390 | €1,733 | -€4,657 | -72.9% |
| Taxes, remuneration and social security | 45 | €7,880 | €8,187 | +€307 | +3.9% |
| Taxes | 450/3 | €1,451 | €493 | -€958 | -66.0% |
| Remuneration and social security | 454/9 | €6,430 | €7,694 | +€1,264 | +19.7% |
| Other amounts payable | 47/48 | - | €9,883 | +€9,883 | |
| Remuneration, social security and pensions | 62 | €30,870 | €35,544 | +€4,674 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,133 | €5,491 | +€358 | +7.0% |
| Other operating charges | 640/8 | €2,019 | €1,718 | -€302 | -14.9% |
| Gross operating margin | 9900 | €46,255 | €48,668 | +€2,414 | +5.2% |
| Operating profit (loss) | 9901 | €8,232 | €5,916 | -€2,316 | -28.1% |
| Financial income | 75/76B | €1 | €141 | +€140 | +23361.7% |
| Recurring financial income | 75 | €1 | €141 | +€140 | +23361.7% |
| Financial charges | 65/66B | €1,388 | €1,408 | +€21 | +1.5% |
| Recurring financial charges | 65 | €1,388 | €1,408 | +€21 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €6,845 | €4,648 | -€2,197 | -32.1% |
| Profit (loss) for the period | 9904 | €6,845 | €4,648 | -€2,197 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,845 | €4,648 | -€2,197 | -32.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.