SIMPLE PRODUCTION: 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.
SIMPLE PRODUCTION
Largest movements
- Stocks and contracts -€32,541
down €32,541 (-100.0%), from €32,541 to €0
- Receivables within one year +€8,190
up €8,190 (+4904.2%), from €167 to €8,357
of which Trade receivables: +€8,058
- Cash -€6,897
down €6,897 (-17.5%), from €39,308 to €32,411
mainly Other debts (-€186,337) and Net result for the year (-€33,748)
- Debts after one year +€188,359
new in 2025: €188,359
- Other debts -€186,337
down €186,337 (-98.9%), from €188,360 to €2,023
- Profit (loss) carried forward -€33,748
down €33,748 (-14.7%), from -€230,021 to -€263,769
- Write-downs +€32,541
new in 2025: €32,541
- Gross operating margin +€9,534
up €9,534, from -€9,349 to €185
- Other operating charges +€433
up €433 (+50.8%), from €852 to €1,285
- Staff costs -€302
down €302 (-84.1%), from €359 to €57
- Financial charges +€132
up €132 (+91.7%), from €144 to €276
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 | €72,103 | €41,066 | -€31,037 | -43.0% |
| Current assets | 29/58 | €72,103 | €41,066 | -€31,037 | -43.0% |
| Stocks and contracts in progress | 3 | €32,541 | €0 | -€32,541 | -100.0% |
| Stocks | 30/36 | €32,541 | €0 | -€32,541 | -100.0% |
| Amounts receivable within one year | 40/41 | €167 | €8,357 | +€8,190 | +4904.2% |
| Trade receivables | 40 | €32 | €8,090 | +€8,058 | +25181.3% |
| Other amounts receivable | 41 | €135 | €267 | +€132 | +97.8% |
| Cash at bank and in hand | 54/58 | €39,308 | €32,411 | -€6,897 | -17.5% |
| Deferred charges and accrued income | 490/1 | €87 | €298 | +€211 | +242.5% |
| Total equity and liabilities | 10/49 | €72,103 | €41,066 | -€31,037 | -43.0% |
| Equity | 10/15 | -€117,455 | -€151,203 | -€33,748 | -28.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €51,066 | €51,066 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,966 | €3,966 | = | 0.0% |
| Legal reserve | 130 | €3,966 | €3,966 | = | 0.0% |
| Distributable reserves | 133 | €47,100 | €47,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,021 | -€263,769 | -€33,748 | -14.7% |
| Amounts payable | 17/49 | €189,558 | €192,269 | +€2,711 | +1.4% |
| Amounts payable after more than one year | 17 | - | €188,359 | +€188,359 | |
| Other amounts payable | 178/9 | - | €188,359 | +€188,359 | |
| Amounts payable within one year | 42/48 | €189,558 | €3,910 | -€185,648 | -97.9% |
| Trade debts | 44 | €1,198 | €1,887 | +€689 | +57.5% |
| Suppliers | 440/4 | €1,198 | €1,887 | +€689 | +57.5% |
| Other amounts payable | 47/48 | €188,360 | €2,023 | -€186,337 | -98.9% |
| Remuneration, social security and pensions | 62 | €359 | €57 | -€302 | -84.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,541 | +€32,541 | |
| Other operating charges | 640/8 | €852 | €1,285 | +€433 | +50.8% |
| Gross operating margin | 9900 | -€9,349 | €185 | +€9,534 | |
| Operating profit (loss) | 9901 | -€10,560 | -€33,698 | -€23,138 | -219.1% |
| Financial income | 75/76B | €165 | €226 | +€61 | +37.0% |
| Recurring financial income | 75 | €165 | €226 | +€61 | +37.0% |
| Financial charges | 65/66B | €144 | €276 | +€132 | +91.7% |
| Recurring financial charges | 65 | €144 | €276 | +€132 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,539 | -€33,748 | -€23,209 | -220.2% |
| Income taxes | 67/77 | €113 | - | -€113 | |
| Profit (loss) for the period | 9904 | -€10,652 | -€33,748 | -€23,096 | -216.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,652 | -€33,748 | -€23,096 | -216.8% |
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 3 October 2026 via checked.be.