SEXOPOSITIVE: 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.
SEXOPOSITIVE
Largest movements
- Receivables within one year -€7,589
down €7,589 (-55.8%), from €13,602 to €6,013
of which Trade receivables: -€5,864
- Tangible fixed assets +€4,217
up €4,217 (+12.3%), from €34,335 to €38,552
of which Furniture and vehicles: +€5,316
- Cash +€1,522
up €1,522 (+18.3%), from €8,324 to €9,846
mainly Depreciation (+€11,809) and Contributions, distributions and other (+€8,000)
- Deferred charges and accrued income +€597
up €597 (+432%), from €138 to €735
- Debts after one year -€4,845
down €4,845 (-62.6%), from €7,738 to €2,893
- Accrued charges and deferred income +€2,984
up €2,984 (+1,998%), from €149 to €3,133
- Trade debts +€1,958
up €1,958 (+42.6%), from €4,595 to €6,553
- Profit (loss) carried forward -€1,616
down €1,616 (-8.9%), from -€18,151 to -€19,767
- Taxes +€1,502
up €1,502, from -€1,442 to €60
- Gross operating margin -€1,195
down €1,195 (-25.1%), from €4,750 to €3,556
- Depreciation +€813
up €813 (+7.4%), from €10,997 to €11,809
- Financial charges +€421
up €421 (+84.2%), from €501 to €922
- Other operating charges +€79
up €79 (+20.4%), from €387 to €466
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 | €56,547 | €55,294 | -€1,253 | -2.2% |
| Fixed assets | 21/28 | €34,483 | €38,700 | +€4,217 | +12.2% |
| Tangible fixed assets | 22/27 | €34,335 | €38,552 | +€4,217 | +12.3% |
| Land and buildings | 22 | €8,657 | €7,122 | -€1,535 | -17.7% |
| Plant, machinery and equipment | 23 | €1,399 | €1,835 | +€435 | +31.1% |
| Furniture and vehicles | 24 | €24,279 | €29,595 | +€5,316 | +21.9% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €22,064 | €16,594 | -€5,470 | -24.8% |
| Amounts receivable within one year | 40/41 | €13,602 | €6,013 | -€7,589 | -55.8% |
| Trade receivables | 40 | €11,877 | €6,013 | -€5,864 | -49.4% |
| Other amounts receivable | 41 | €1,725 | €0 | -€1,725 | -100% |
| Cash at bank and in hand | 54/58 | €8,324 | €9,846 | +€1,522 | +18.3% |
| Deferred charges and accrued income | 490/1 | €138 | €735 | +€597 | +432% |
| Total equity and liabilities | 10/49 | €56,547 | €55,294 | -€1,253 | -2.2% |
| Equity | 10/15 | €5,549 | €3,933 | -€1,616 | -29.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,151 | -€19,767 | -€1,616 | -8.9% |
| Amounts payable | 17/49 | €50,998 | €51,361 | +€363 | +0.7% |
| Amounts payable after more than one year | 17 | €7,738 | €2,893 | -€4,845 | -62.6% |
| Financial debts | 170/4 | €7,738 | €2,893 | -€4,845 | -62.6% |
| Amounts payable within one year | 42/48 | €43,110 | €45,335 | +€2,225 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €4,705 | €4,845 | +€141 | +3.0% |
| Trade debts | 44 | €4,595 | €6,553 | +€1,958 | +42.6% |
| Suppliers | 440/4 | €4,595 | €6,553 | +€1,958 | +42.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,134 | €3,796 | -€338 | -8.2% |
| Taxes | 450/3 | €4,134 | €3,796 | -€338 | -8.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,677 | €30,141 | +€464 | +1.6% |
| Accrued charges and deferred income | 492/3 | €149 | €3,133 | +€2,984 | +1,998% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,997 | €11,809 | +€813 | +7.4% |
| Other operating charges | 640/8 | €387 | €466 | +€79 | +20.4% |
| Gross operating margin | 9900 | €4,750 | €3,556 | -€1,195 | -25.1% |
| Operating profit (loss) | 9901 | -€6,634 | -€8,720 | -€2,086 | -31.5% |
| Financial income | 75/76B | €137 | €86 | -€52 | -37.5% |
| Recurring financial income | 75 | €137 | €86 | -€52 | -37.5% |
| Financial charges | 65/66B | €501 | €922 | +€421 | +84.2% |
| Recurring financial charges | 65 | €501 | €922 | +€421 | +84.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,997 | -€9,556 | -€2,559 | -36.6% |
| Income taxes | 67/77 | -€1,442 | €60 | +€1,502 | |
| Profit (loss) for the period | 9904 | -€5,554 | -€9,616 | -€4,062 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,554 | -€9,616 | -€4,062 | -73.1% |
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 30 October 2026 via checked.be.