SIXTY ONE: 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.
SIXTY ONE
Largest movements
- Tangible fixed assets +€11,217
up €11,217 (+30.7%), from €36,506 to €47,723
of which Furniture and vehicles: +€22,573
- Cash -€4,199
down €4,199 (-37.1%), from €11,305 to €7,106
mainly Investment in fixed assets (net) (-€27,500) and Debts after one year (-€4,195)
- Receivables within one year -€921
down €921 (-10.2%), from €9,021 to €8,100
of which Trade receivables: -€1,933
- Accrued charges and deferred income +€7,894
new in 2025: €7,894
- Current portion of long-term debt +€4,524
up €4,524 (+53.4%), from €8,476 to €12,999
- Debts after one year -€4,195
down €4,195 (-20.7%), from €20,303 to €16,108
- Trade debts -€3,819
down €3,819 (-50.9%), from €7,507 to €3,688
- Profit (loss) carried forward +€1,540
up €1,540 (+18.4%), from €8,379 to €9,919
- Gross operating margin +€7,830
up €7,830 (+55.5%), from €14,118 to €21,948
- Depreciation +€5,316
up €5,316 (+48.5%), from €10,967 to €16,283
- Other operating charges -€3,362
down €3,362 (-74.1%), from €4,539 to €1,176
- Financial charges +€352
up €352 (+13.9%), from €2,536 to €2,889
- Taxes -€239
down €239 (-79.9%), from €300 to €60
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 | €56,832 | €62,929 | +€6,098 | +10.7% |
| Fixed assets | 21/28 | €36,506 | €47,723 | +€11,217 | +30.7% |
| Tangible fixed assets | 22/27 | €36,506 | €47,723 | +€11,217 | +30.7% |
| Plant, machinery and equipment | 23 | €3,810 | €2,655 | -€1,155 | -30.3% |
| Furniture and vehicles | 24 | - | €22,573 | +€22,573 | |
| Leasing and similar rights | 25 | €32,696 | €22,496 | -€10,200 | -31.2% |
| Current assets | 29/58 | €20,326 | €15,206 | -€5,120 | -25.2% |
| Amounts receivable within one year | 40/41 | €9,021 | €8,100 | -€921 | -10.2% |
| Trade receivables | 40 | €9,016 | €7,083 | -€1,933 | -21.4% |
| Other amounts receivable | 41 | €5 | €1,017 | +€1,012 | +20156.4% |
| Cash at bank and in hand | 54/58 | €11,305 | €7,106 | -€4,199 | -37.1% |
| Total equity and liabilities | 10/49 | €56,832 | €62,929 | +€6,098 | +10.7% |
| Equity | 10/15 | €17,389 | €18,929 | +€1,540 | +8.9% |
| Contributions | 10/11 | €8,920 | €8,920 | = | 0.0% |
| Reserves | 13 | €90 | €90 | = | 0.0% |
| Distributable reserves | 133 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,379 | €9,919 | +€1,540 | +18.4% |
| Amounts payable | 17/49 | €39,443 | €44,000 | +€4,558 | +11.6% |
| Amounts payable after more than one year | 17 | €20,303 | €16,108 | -€4,195 | -20.7% |
| Financial debts | 170/4 | €20,303 | €16,108 | -€4,195 | -20.7% |
| Amounts payable within one year | 42/48 | €19,140 | €19,999 | +€859 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €8,476 | €12,999 | +€4,524 | +53.4% |
| Trade debts | 44 | €7,507 | €3,688 | -€3,819 | -50.9% |
| Suppliers | 440/4 | €7,507 | €3,688 | -€3,819 | -50.9% |
| Taxes, remuneration and social security | 45 | €3,157 | €3,000 | -€157 | -5.0% |
| Taxes | 450/3 | €157 | - | -€157 | |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €311 | +€311 | |
| Accrued charges and deferred income | 492/3 | - | €7,894 | +€7,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,967 | €16,283 | +€5,316 | +48.5% |
| Other operating charges | 640/8 | €4,539 | €1,176 | -€3,362 | -74.1% |
| Gross operating margin | 9900 | €14,118 | €21,948 | +€7,830 | +55.5% |
| Operating profit (loss) | 9901 | -€1,387 | €4,489 | +€5,876 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,536 | €2,889 | +€352 | +13.9% |
| Recurring financial charges | 65 | €2,536 | €2,889 | +€352 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,919 | €1,600 | +€5,519 | |
| Income taxes | 67/77 | €300 | €60 | -€239 | -79.9% |
| Profit (loss) for the period | 9904 | -€4,218 | €1,540 | +€5,758 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,218 | €1,540 | +€5,758 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.