SERVICE BAR: 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.
SERVICE BAR
Largest movements
- Cash +€43,583
up €43,583 (+121%), from €35,887 to €79,470
mainly Net result for the year (+€21,405) and Receivables within one year (+€16,745)
- Receivables within one year -€16,745
down €16,745 (-69.1%), from €24,224 to €7,479
- Tangible fixed assets -€7,523
down €7,523 (-38.0%), from €19,807 to €12,285
- Other debts +€14,025
new in 2025: €14,025
- Reserves +€6,405
up €6,405 (+13.7%), from €46,747 to €53,152
- Debts after one year -€6,111
down €6,111 (-6.3%), from €96,561 to €90,450
- Tax, wage and social debts +€3,681
up €3,681 (+70.3%), from €5,236 to €8,916
- Other operating charges -€111,585
down €111,585 (-98.6%), from €113,186 to €1,601
- Gross operating margin +€15,364
up €15,364 (+54.6%), from €28,159 to €43,523
- Taxes +€5,772
up €5,772 (+81.8%), from €7,059 to €12,830
- Depreciation +€4,760
up €4,760 (+172%), from €2,763 to €7,523
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 | €167,652 | €185,622 | +€17,970 | +10.7% |
| Fixed assets | 21/28 | €106,196 | €98,673 | -€7,523 | -7.1% |
| Tangible fixed assets | 22/27 | €19,807 | €12,285 | -€7,523 | -38.0% |
| Furniture and vehicles | 24 | €19,807 | €12,285 | -€7,523 | -38.0% |
| Financial fixed assets | 28 | €86,389 | €86,389 | = | 0.0% |
| Current assets | 29/58 | €61,456 | €86,949 | +€25,492 | +41.5% |
| Amounts receivable within one year | 40/41 | €24,224 | €7,479 | -€16,745 | -69.1% |
| Trade receivables | 40 | €24,224 | €7,479 | -€16,745 | -69.1% |
| Cash at bank and in hand | 54/58 | €35,887 | €79,470 | +€43,583 | +121% |
| Deferred charges and accrued income | 490/1 | €1,345 | - | -€1,345 | |
| Total equity and liabilities | 10/49 | €167,652 | €185,622 | +€17,970 | +10.7% |
| Equity | 10/15 | €65,297 | €71,702 | +€6,405 | +9.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €46,747 | €53,152 | +€6,405 | +13.7% |
| Distributable reserves | 133 | €46,747 | €53,152 | +€6,405 | +13.7% |
| Amounts payable | 17/49 | €102,355 | €113,920 | +€11,565 | +11.3% |
| Amounts payable after more than one year | 17 | €96,561 | €90,450 | -€6,111 | -6.3% |
| Other amounts payable | 178/9 | €96,561 | €90,450 | -€6,111 | -6.3% |
| Amounts payable within one year | 42/48 | €5,794 | €23,470 | +€17,676 | +305% |
| Trade debts | 44 | €558 | €529 | -€30 | -5.3% |
| Suppliers | 440/4 | €558 | €529 | -€30 | -5.3% |
| Taxes, remuneration and social security | 45 | €5,236 | €8,916 | +€3,681 | +70.3% |
| Taxes | 450/3 | €5,236 | €8,916 | +€3,681 | +70.3% |
| Other amounts payable | 47/48 | - | €14,025 | +€14,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,763 | €7,523 | +€4,760 | +172% |
| Other operating charges | 640/8 | €113,186 | €1,601 | -€111,585 | -98.6% |
| Gross operating margin | 9900 | €28,159 | €43,523 | +€15,364 | +54.6% |
| Operating profit (loss) | 9901 | -€87,789 | €34,399 | +€122,188 | |
| Financial charges | 65/66B | €214 | €164 | -€50 | -23.5% |
| Recurring financial charges | 65 | €214 | €164 | -€50 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€88,004 | €34,235 | +€122,239 | |
| Income taxes | 67/77 | €7,059 | €12,830 | +€5,772 | +81.8% |
| Profit (loss) for the period | 9904 | -€95,062 | €21,405 | +€116,467 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,062 | €21,405 | +€116,467 |
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 15 October 2026 via checked.be.