SELL IT EASY: 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.
SELL IT EASY
Largest movements
- Receivables within one year +€43,629
up €43,629 (+662%), from €6,588 to €50,217
of which Trade receivables: +€47,552
- Cash -€19,032
down €19,032 (-40.7%), from €46,799 to €27,766
mainly Receivables within one year (-€43,629) and Other debts (-€29,862)
- Deferred charges and accrued income +€9,015
up €9,015 (+436%), from €2,069 to €11,084
- Intangible fixed assets -€1,342
down €1,342 (-29.8%), from €4,507 to €3,165
- Profit (loss) carried forward +€31,028
up €31,028 (+30.1%), from -€103,222 to -€72,195
- Other debts -€29,862
down €29,862 (-34.4%), from €86,802 to €56,941
- Trade debts +€20,185
up €20,185 (+193%), from €10,458 to €30,642
- Tax, wage and social debts +€7,553
up €7,553 (+48.4%), from €15,610 to €23,162
of which Taxes: +€5,107
- Accrued charges and deferred income +€2,500
up €2,500, from €0 to €2,500
- Gross operating margin +€163,617
up €163,617, from -€28,650 to €134,967
- Staff costs +€31,066
up €31,066 (+44.3%), from €70,150 to €101,216
- Write-downs -€4,025
down €4,025 (-100%), from €4,025 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 | €61,147 | €92,550 | +€31,403 | +51.4% |
| Fixed assets | 21/28 | €5,692 | €3,483 | -€2,208 | -38.8% |
| Intangible fixed assets | 21 | €4,507 | €3,165 | -€1,342 | -29.8% |
| Tangible fixed assets | 22/27 | €1,184 | €318 | -€866 | -73.2% |
| Plant, machinery and equipment | 23 | €1,184 | €318 | -€866 | -73.2% |
| Current assets | 29/58 | €55,456 | €89,067 | +€33,612 | +60.6% |
| Amounts receivable within one year | 40/41 | €6,588 | €50,217 | +€43,629 | +662% |
| Trade receivables | 40 | €2,500 | €50,052 | +€47,552 | +1,902% |
| Other amounts receivable | 41 | €4,088 | €165 | -€3,922 | -96.0% |
| Cash at bank and in hand | 54/58 | €46,799 | €27,766 | -€19,032 | -40.7% |
| Deferred charges and accrued income | 490/1 | €2,069 | €11,084 | +€9,015 | +436% |
| Total equity and liabilities | 10/49 | €61,147 | €92,550 | +€31,403 | +51.4% |
| Equity | 10/15 | -€51,722 | -€20,695 | +€31,028 | +60.0% |
| Contributions | 10/11 | €51,500 | €51,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,222 | -€72,195 | +€31,028 | +30.1% |
| Amounts payable | 17/49 | €112,870 | €113,245 | +€376 | +0.3% |
| Amounts payable within one year | 42/48 | €112,870 | €110,745 | -€2,124 | -1.9% |
| Trade debts | 44 | €10,458 | €30,642 | +€20,185 | +193% |
| Suppliers | 440/4 | €10,458 | €30,642 | +€20,185 | +193% |
| Taxes, remuneration and social security | 45 | €15,610 | €23,162 | +€7,553 | +48.4% |
| Taxes | 450/3 | €684 | €5,792 | +€5,107 | +746% |
| Remuneration and social security | 454/9 | €14,925 | €17,371 | +€2,445 | +16.4% |
| Other amounts payable | 47/48 | €86,802 | €56,941 | -€29,862 | -34.4% |
| Accrued charges and deferred income | 492/3 | €0 | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €70,150 | €101,216 | +€31,066 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,212 | €2,208 | -€3 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,025 | €0 | -€4,025 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€28,650 | €134,967 | +€163,617 | |
| Operating profit (loss) | 9901 | -€105,424 | €31,143 | +€136,567 | |
| Financial income | 75/76B | €7 | €33 | +€26 | +341% |
| Recurring financial income | 75 | €7 | €33 | +€26 | +341% |
| Financial charges | 65/66B | €141 | €148 | +€8 | +5.5% |
| Recurring financial charges | 65 | €141 | €148 | +€8 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€105,558 | €31,028 | +€136,585 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€105,558 | €31,028 | +€136,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105,558 | €31,028 | +€136,585 |
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 16 October 2026 via checked.be.