shIT HAPPENS: 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.
shIT HAPPENS
Largest movements
- Cash +€23,702
up €23,702 (+291.1%), from €8,141 to €31,844
mainly Depreciation (+€7,345) and Receivables within one year (+€7,185)
- Tangible fixed assets -€7,345
down €7,345 (-31.6%), from €23,229 to €15,884
of which Furniture and vehicles: -€6,687
- Receivables within one year -€7,185
down €7,185 (-60.2%), from €11,931 to €4,746
of which Trade receivables: -€9,619
- Profit (loss) carried forward +€6,050
up €6,050 (+164.5%), from €3,678 to €9,728
- Other debts +€4,145
new in 2025: €4,145
- Trade debts -€1,115
no longer reported in 2025 (was €1,115)
- Other operating charges -€3,667
down €3,667 (-55.7%), from €6,582 to €2,915
- Depreciation +€1,770
up €1,770 (+31.7%), from €5,575 to €7,345
- Gross operating margin +€1,179
up €1,179 (+6.5%), from €18,159 to €19,338
- Taxes +€810
up €810 (+41.5%), from €1,953 to €2,763
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 | €43,301 | €52,474 | +€9,173 | +21.2% |
| Fixed assets | 21/28 | €23,229 | €15,884 | -€7,345 | -31.6% |
| Tangible fixed assets | 22/27 | €23,229 | €15,884 | -€7,345 | -31.6% |
| Plant, machinery and equipment | 23 | €1,724 | €1,231 | -€492 | -28.6% |
| Furniture and vehicles | 24 | €20,112 | €13,425 | -€6,687 | -33.2% |
| Other tangible fixed assets | 26 | €1,393 | €1,228 | -€166 | -11.9% |
| Current assets | 29/58 | €20,072 | €36,590 | +€16,518 | +82.3% |
| Amounts receivable within one year | 40/41 | €11,931 | €4,746 | -€7,185 | -60.2% |
| Trade receivables | 40 | €11,129 | €1,509 | -€9,619 | -86.4% |
| Other amounts receivable | 41 | €802 | €3,237 | +€2,435 | +303.5% |
| Cash at bank and in hand | 54/58 | €8,141 | €31,844 | +€23,702 | +291.1% |
| Total equity and liabilities | 10/49 | €43,301 | €52,474 | +€9,173 | +21.2% |
| Equity | 10/15 | €33,887 | €39,937 | +€6,050 | +17.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,209 | €27,209 | = | 0.0% |
| Distributable reserves | 133 | €27,209 | €27,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,678 | €9,728 | +€6,050 | +164.5% |
| Amounts payable | 17/49 | €9,414 | €12,537 | +€3,123 | +33.2% |
| Amounts payable within one year | 42/48 | €9,414 | €12,537 | +€3,123 | +33.2% |
| Trade debts | 44 | €1,115 | - | -€1,115 | |
| Suppliers | 440/4 | €1,115 | - | -€1,115 | |
| Taxes, remuneration and social security | 45 | €8,299 | €8,392 | +€93 | +1.1% |
| Taxes | 450/3 | €8,299 | €6,279 | -€2,021 | -24.3% |
| Remuneration and social security | 454/9 | - | €2,114 | +€2,114 | |
| Other amounts payable | 47/48 | - | €4,145 | +€4,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,575 | €7,345 | +€1,770 | +31.7% |
| Other operating charges | 640/8 | €6,582 | €2,915 | -€3,667 | -55.7% |
| Gross operating margin | 9900 | €18,159 | €19,338 | +€1,179 | +6.5% |
| Operating profit (loss) | 9901 | €6,002 | €9,078 | +€3,076 | +51.3% |
| Financial charges | 65/66B | €372 | €265 | -€107 | -28.7% |
| Recurring financial charges | 65 | €6 | €72 | +€66 | +1100.0% |
| Non-recurring financial charges | 66B | €366 | €193 | -€173 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €5,631 | €8,814 | +€3,183 | +56.5% |
| Income taxes | 67/77 | €1,953 | €2,763 | +€810 | +41.5% |
| Profit (loss) for the period | 9904 | €3,678 | €6,050 | +€2,372 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,678 | €6,050 | +€2,372 | +64.5% |
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 10 October 2026 via checked.be.