Seventy-Seven: 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.
Seventy-Seven
Largest movements
- Cash +€32,823
up €32,823 (+156%), from €21,012 to €53,835
mainly Net result for the year (+€35,539) and Tax, wage and social debts (+€20,975)
- Current investments +€20,000
new in 2025: €20,000
- Receivables within one year +€5,422
up €5,422 (+32.3%), from €16,771 to €22,193
of which Other amounts receivable: +€3,559
- Deferred charges and accrued income -€3,321
down €3,321 (-60.2%), from €5,516 to €2,195
- Tangible fixed assets +€1,761
up €1,761 (+41.0%), from €4,299 to €6,060
of which Furniture and vehicles: +€2,104
- Profit (loss) carried forward +€35,539
up €35,539 (+258%), from €13,757 to €49,297
- Tax, wage and social debts +€20,975
up €20,975 (+104%), from €20,243 to €41,218
- Trade debts +€9,150
up €9,150 (+565%), from €1,618 to €10,769
- Other debts -€8,980
no longer reported in 2025 (was €8,980)
- Gross operating margin +€28,177
up €28,177 (+142%), from €19,842 to €48,019
- Taxes +€4,949
up €4,949 (+85.5%), from €5,786 to €10,735
- Depreciation +€916
up €916 (+319%), from €288 to €1,204
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 | €47,598 | €104,283 | +€56,685 | +119% |
| Fixed assets | 21/28 | €4,299 | €6,060 | +€1,761 | +41.0% |
| Tangible fixed assets | 22/27 | €4,299 | €6,060 | +€1,761 | +41.0% |
| Plant, machinery and equipment | 23 | €3,315 | €2,972 | -€344 | -10.4% |
| Furniture and vehicles | 24 | €984 | €3,088 | +€2,104 | +214% |
| Current assets | 29/58 | €43,299 | €98,223 | +€54,924 | +127% |
| Amounts receivable within one year | 40/41 | €16,771 | €22,193 | +€5,422 | +32.3% |
| Trade receivables | 40 | €16,771 | €18,634 | +€1,863 | +11.1% |
| Other amounts receivable | 41 | - | €3,559 | +€3,559 | |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €21,012 | €53,835 | +€32,823 | +156% |
| Deferred charges and accrued income | 490/1 | €5,516 | €2,195 | -€3,321 | -60.2% |
| Total equity and liabilities | 10/49 | €47,598 | €104,283 | +€56,685 | +119% |
| Equity | 10/15 | €16,757 | €52,297 | +€35,539 | +212% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,757 | €49,297 | +€35,539 | +258% |
| Amounts payable | 17/49 | €30,841 | €51,987 | +€21,146 | +68.6% |
| Amounts payable within one year | 42/48 | €30,841 | €51,987 | +€21,146 | +68.6% |
| Trade debts | 44 | €1,618 | €10,769 | +€9,150 | +565% |
| Suppliers | 440/4 | €1,618 | €10,769 | +€9,150 | +565% |
| Taxes, remuneration and social security | 45 | €20,243 | €41,218 | +€20,975 | +104% |
| Taxes | 450/3 | €20,243 | €41,218 | +€20,975 | +104% |
| Other amounts payable | 47/48 | €8,980 | - | -€8,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €1,204 | +€916 | +319% |
| Other operating charges | 640/8 | - | €439 | +€439 | |
| Gross operating margin | 9900 | €19,842 | €48,019 | +€28,177 | +142% |
| Operating profit (loss) | 9901 | €19,555 | €46,376 | +€26,821 | +137% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €12 | €105 | +€93 | +794% |
| Recurring financial charges | 65 | €12 | €105 | +€93 | +794% |
| Profit (loss) for the period before taxes | 9903 | €19,543 | €46,274 | +€26,731 | +137% |
| Income taxes | 67/77 | €5,786 | €10,735 | +€4,949 | +85.5% |
| Profit (loss) for the period | 9904 | €13,757 | €35,539 | +€21,782 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €13,757 | €35,539 | +€21,782 | +158% |
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.