SHARING SENSE: 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.
SHARING SENSE
Largest movements
- Cash -€4,849
down €4,849 (-39.2%), from €12,357 to €7,509
mainly Accrued charges and deferred income (-€2,575) and Tax, wage and social debts (-€1,882)
- Tangible fixed assets -€1,386
down €1,386 (-45.3%), from €3,058 to €1,671
of which Furniture and vehicles: -€1,159
- Accrued charges and deferred income -€2,575
down €2,575 (-53.6%), from €4,800 to €2,225
- Tax, wage and social debts -€1,882
down €1,882 (-43.2%), from €4,352 to €2,470
- Trade debts -€1,367
down €1,367 (-42.6%), from €3,211 to €1,843
- Purchases and services -€35,815
down €35,815 (-40.1%), from €89,419 to €53,603
- Turnover -€34,671
down €34,671 (-38.9%), from €89,215 to €54,544
- Other operating charges -€2,377
down €2,377 (-100.0%), from €2,378 to €1
- Gross operating margin -€1,233
down €1,233 (-49.4%), from €2,494 to €1,261
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
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 | €23,278 | €17,232 | -€6,045 | -26.0% |
| Fixed assets | 21/28 | €3,058 | €1,671 | -€1,386 | -45.3% |
| Tangible fixed assets | 22/27 | €3,058 | €1,671 | -€1,386 | -45.3% |
| Plant, machinery and equipment | 23 | €250 | €23 | -€227 | -90.7% |
| Furniture and vehicles | 24 | €2,807 | €1,648 | -€1,159 | -41.3% |
| Current assets | 29/58 | €20,220 | €15,561 | -€4,659 | -23.0% |
| Amounts receivable within one year | 40/41 | €6,679 | €6,835 | +€156 | +2.3% |
| Trade receivables | 40 | €6,596 | €6,748 | +€152 | +2.3% |
| Other amounts receivable | 41 | €83 | €86 | +€4 | +4.3% |
| Cash at bank and in hand | 54/58 | €12,357 | €7,509 | -€4,849 | -39.2% |
| Deferred charges and accrued income | 490/1 | €1,184 | €1,217 | +€34 | +2.8% |
| Total equity and liabilities | 10/49 | €23,278 | €17,232 | -€6,045 | -26.0% |
| Equity | 10/15 | €10,915 | €10,694 | -€221 | -2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,915 | €7,694 | -€221 | -2.8% |
| Amounts payable | 17/49 | €12,362 | €6,538 | -€5,824 | -47.1% |
| Amounts payable within one year | 42/48 | €7,562 | €4,313 | -€3,249 | -43.0% |
| Trade debts | 44 | €3,211 | €1,843 | -€1,367 | -42.6% |
| Suppliers | 440/4 | €3,211 | €1,843 | -€1,367 | -42.6% |
| Taxes, remuneration and social security | 45 | €4,352 | €2,470 | -€1,882 | -43.2% |
| Taxes | 450/3 | €4,352 | €2,470 | -€1,882 | -43.2% |
| Accrued charges and deferred income | 492/3 | €4,800 | €2,225 | -€2,575 | -53.6% |
| Turnover | 70 | €89,215 | €54,544 | -€34,671 | -38.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €89,419 | €53,603 | -€35,815 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €1,386 | -€164 | -10.6% |
| Other operating charges | 640/8 | €2,378 | €1 | -€2,377 | -100.0% |
| Gross operating margin | 9900 | €2,494 | €1,261 | -€1,233 | -49.4% |
| Operating profit (loss) | 9901 | -€1,434 | -€126 | +€1,308 | +91.2% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,530 | -€221 | +€1,308 | +85.5% |
| Profit (loss) for the period | 9904 | -€1,530 | -€221 | +€1,308 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,530 | -€221 | +€1,308 | +85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.