SIXTH 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.
SIXTH SENSE
Largest movements
- Cash +€22,742
up €22,742 (+566.2%), from €4,017 to €26,759
mainly Current investments (+€14,365) and Net result for the year (+€12,867)
- Receivables within one year +€22,616
up €22,616 (+66.1%), from €34,200 to €56,816
of which Trade receivables: +€24,616
- Current investments -€14,365
down €14,365 (-15.1%), from €95,427 to €81,062
- Deferred charges and accrued income -€6,000
no longer reported in 2025 (was €6,000)
- Profit (loss) carried forward +€12,867
up €12,867 (+230.3%), from €5,588 to €18,455
- Trade debts +€9,291
up €9,291 (+48.4%), from €19,196 to €28,487
- Gross operating margin +€22,554
up €22,554, from -€10,836 to €11,719
- Financial income +€5,484
up €5,484 (+1284.3%), from €427 to €5,911
of which Financial income: +€5,484
- Depreciation -€3,416
down €3,416 (-80.6%), from €4,239 to €823
- Taxes +€2,272
new in 2025: €2,272
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 | €258,953 | €283,122 | +€24,170 | +9.3% |
| Fixed assets | 21/28 | €909 | €85 | -€823 | -90.6% |
| Tangible fixed assets | 22/27 | €823 | - | -€823 | |
| Plant, machinery and equipment | 23 | €823 | - | -€823 | |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €258,044 | €283,037 | +€24,993 | +9.7% |
| Amounts receivable after more than one year | 29 | €118,400 | €118,400 | = | 0.0% |
| Other amounts receivable | 291 | €118,400 | €118,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,200 | €56,816 | +€22,616 | +66.1% |
| Trade receivables | 40 | €24,200 | €48,816 | +€24,616 | +101.7% |
| Other amounts receivable | 41 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Current investments | 50/53 | €95,427 | €81,062 | -€14,365 | -15.1% |
| Cash at bank and in hand | 54/58 | €4,017 | €26,759 | +€22,742 | +566.2% |
| Deferred charges and accrued income | 490/1 | €6,000 | - | -€6,000 | |
| Total equity and liabilities | 10/49 | €258,953 | €283,122 | +€24,170 | +9.3% |
| Equity | 10/15 | €232,878 | €245,744 | +€12,867 | +5.5% |
| Contributions | 10/11 | €26,882 | €26,882 | = | 0.0% |
| Reserves | 13 | €200,408 | €200,408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €198,549 | €198,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,588 | €18,455 | +€12,867 | +230.3% |
| Amounts payable | 17/49 | €26,075 | €37,378 | +€11,303 | +43.3% |
| Amounts payable within one year | 42/48 | €26,034 | €37,337 | +€11,303 | +43.4% |
| Trade debts | 44 | €19,196 | €28,487 | +€9,291 | +48.4% |
| Suppliers | 440/4 | €19,196 | €28,487 | +€9,291 | +48.4% |
| Taxes, remuneration and social security | 45 | €6,733 | €8,508 | +€1,775 | +26.4% |
| Taxes | 450/3 | €6,733 | €8,508 | +€1,775 | +26.4% |
| Other amounts payable | 47/48 | €105 | €342 | +€237 | +226.5% |
| Accrued charges and deferred income | 492/3 | €41 | €41 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €41 | €74 | +€32 | +78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,239 | €823 | -€3,416 | -80.6% |
| Other operating charges | 640/8 | €1,106 | €1,169 | +€63 | +5.7% |
| Non-recurring operating charges | 66A | €168 | €0 | -€168 | -100.0% |
| Gross operating margin | 9900 | -€10,836 | €11,719 | +€22,554 | |
| Operating profit (loss) | 9901 | -€16,391 | €9,652 | +€26,043 | |
| Financial income | 75/76B | €427 | €5,911 | +€5,484 | +1284.3% |
| Recurring financial income | 75 | €427 | €5,911 | +€5,484 | +1284.4% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €325 | €424 | +€99 | +30.4% |
| Recurring financial charges | 65 | €325 | €424 | +€99 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,289 | €15,139 | +€31,428 | |
| Income taxes | 67/77 | - | €2,272 | +€2,272 | |
| Profit (loss) for the period | 9904 | -€16,289 | €12,867 | +€29,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,289 | €12,867 | +€29,156 |
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 5 October 2026 via checked.be.