Singularity: 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.
Singularity
Largest movements
- Cash -€31,980
down €31,980 (-30.3%), from €105,438 to €73,458
mainly Tax, wage and social debts (-€15,412) and Receivables within one year (-€11,785)
- Receivables within one year +€11,785
up €11,785 (+1,848%), from €638 to €12,422
of which Trade receivables: +€7,714
- Tax, wage and social debts -€15,412
down €15,412 (-79.5%), from €19,389 to €3,976
- Reserves -€4,587
down €4,587 (-5.2%), from €87,570 to €82,983
- Gross operating margin -€25,313
down €25,313, from €21,777 to -€3,535
- Taxes -€4,510
down €4,510 (-96.8%), from €4,661 to €151
- Financial income +€742
new in 2025: €742
- Other operating charges +€568
up €568 (+405%), from €141 to €709
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 | €112,750 | €92,552 | -€20,198 | -17.9% |
| Current assets | 29/58 | €112,750 | €92,552 | -€20,198 | -17.9% |
| Amounts receivable within one year | 40/41 | €638 | €12,422 | +€11,785 | +1,848% |
| Trade receivables | 40 | - | €7,714 | +€7,714 | |
| Other amounts receivable | 41 | €638 | €4,709 | +€4,071 | +638% |
| Cash at bank and in hand | 54/58 | €105,438 | €73,458 | -€31,980 | -30.3% |
| Deferred charges and accrued income | 490/1 | €6,674 | €6,671 | -€2 | 0.0% |
| Total equity and liabilities | 10/49 | €112,750 | €92,552 | -€20,198 | -17.9% |
| Equity | 10/15 | €90,570 | €85,983 | -€4,587 | -5.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €87,570 | €82,983 | -€4,587 | -5.2% |
| Distributable reserves | 133 | €87,570 | €82,983 | -€4,587 | -5.2% |
| Amounts payable | 17/49 | €22,180 | €6,569 | -€15,611 | -70.4% |
| Amounts payable within one year | 42/48 | €22,180 | €6,569 | -€15,611 | -70.4% |
| Trade debts | 44 | €1,932 | €2,592 | +€660 | +34.2% |
| Suppliers | 440/4 | €1,932 | €2,592 | +€660 | +34.2% |
| Taxes, remuneration and social security | 45 | €19,389 | €3,976 | -€15,412 | -79.5% |
| Taxes | 450/3 | €19,389 | €3,976 | -€15,412 | -79.5% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Other operating charges | 640/8 | €141 | €709 | +€568 | +405% |
| Gross operating margin | 9900 | €21,777 | -€3,535 | -€25,313 | |
| Operating profit (loss) | 9901 | €21,637 | -€4,244 | -€25,881 | |
| Financial income | 75/76B | - | €742 | +€742 | |
| Recurring financial income | 75 | - | €742 | +€742 | |
| Financial charges | 65/66B | €838 | €934 | +€96 | +11.5% |
| Recurring financial charges | 65 | €838 | €934 | +€96 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €20,799 | -€4,436 | -€25,236 | |
| Income taxes | 67/77 | €4,661 | €151 | -€4,510 | -96.8% |
| Profit (loss) for the period | 9904 | €16,138 | -€4,587 | -€20,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,138 | -€4,587 | -€20,725 |
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 13 October 2026 via checked.be.