SIMPLE AS THAT: 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.
SIMPLE AS THAT
Largest movements
- Cash +€31,355
up €31,355 (+58.7%), from €53,436 to €84,791
mainly Net result for the year (+€30,210) and Depreciation (+€4,000)
- Receivables within one year +€5,197
up €5,197 (+64.0%), from €8,123 to €13,320
of which Trade receivables: +€2,931
- Tangible fixed assets -€2,718
down €2,718 (-53.2%), from €5,108 to €2,390
of which Furniture and vehicles: -€2,635
- Intangible fixed assets -€1,283
down €1,283 (-33.3%), from €3,848 to €2,565
- Profit (loss) carried forward +€30,210
up €30,210 (+48.6%), from €62,146 to €92,356
- Tax, wage and social debts +€2,329
up €2,329 (+53.1%), from €4,383 to €6,712
- Financial charges +€765
up €765 (+1,520%), from €50 to €815
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 | €70,828 | €103,099 | +€32,270 | +45.6% |
| Fixed assets | 21/28 | €8,956 | €4,955 | -€4,000 | -44.7% |
| Intangible fixed assets | 21 | €3,848 | €2,565 | -€1,283 | -33.3% |
| Tangible fixed assets | 22/27 | €5,108 | €2,390 | -€2,718 | -53.2% |
| Plant, machinery and equipment | 23 | €247 | €165 | -€82 | -33.3% |
| Furniture and vehicles | 24 | €4,860 | €2,225 | -€2,635 | -54.2% |
| Current assets | 29/58 | €61,873 | €98,143 | +€36,271 | +58.6% |
| Amounts receivable within one year | 40/41 | €8,123 | €13,320 | +€5,197 | +64.0% |
| Trade receivables | 40 | €5,575 | €8,506 | +€2,931 | +52.6% |
| Other amounts receivable | 41 | €2,548 | €4,814 | +€2,266 | +88.9% |
| Cash at bank and in hand | 54/58 | €53,436 | €84,791 | +€31,355 | +58.7% |
| Deferred charges and accrued income | 490/1 | €314 | €32 | -€282 | -89.8% |
| Total equity and liabilities | 10/49 | €70,828 | €103,099 | +€32,270 | +45.6% |
| Equity | 10/15 | €65,146 | €95,356 | +€30,210 | +46.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,146 | €92,356 | +€30,210 | +48.6% |
| Amounts payable | 17/49 | €5,682 | €7,742 | +€2,060 | +36.3% |
| Amounts payable within one year | 42/48 | €5,682 | €7,742 | +€2,060 | +36.3% |
| Trade debts | 44 | €1,299 | €1,031 | -€268 | -20.7% |
| Suppliers | 440/4 | €1,299 | €1,031 | -€268 | -20.7% |
| Taxes, remuneration and social security | 45 | €4,383 | €6,712 | +€2,329 | +53.1% |
| Taxes | 450/3 | €4,383 | €6,712 | +€2,329 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | -€0 | 0.0% |
| Gross operating margin | 9900 | €45,259 | €44,888 | -€371 | -0.8% |
| Operating profit (loss) | 9901 | €41,258 | €40,887 | -€371 | -0.9% |
| Financial income | 75/76B | €27 | €418 | +€390 | +1,423% |
| Recurring financial income | 75 | €27 | €418 | +€390 | +1,423% |
| Financial charges | 65/66B | €50 | €815 | +€765 | +1,520% |
| Recurring financial charges | 65 | €50 | €815 | +€765 | +1,520% |
| Profit (loss) for the period before taxes | 9903 | €41,236 | €40,490 | -€746 | -1.8% |
| Income taxes | 67/77 | €10,338 | €10,280 | -€58 | -0.6% |
| Profit (loss) for the period | 9904 | €30,898 | €30,210 | -€688 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,898 | €30,210 | -€688 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.