Sixty-One: 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.
Sixty-One
Largest movements
- Receivables within one year +€24,668
up €24,668 (+218.8%), from €11,272 to €35,940
of which Trade receivables: +€23,473
- Tangible fixed assets +€5,608
up €5,608 (+103.7%), from €5,406 to €11,014
of which Land and buildings: +€7,750
- Cash +€1,321
up €1,321 (+7.1%), from €18,493 to €19,814
mainly Trade debts (+€31,974) and Net result for the year (+€8,707)
- Trade debts +€31,974
up €31,974 (+10493.0%), from €305 to €32,279
- Profit (loss) carried forward +€8,707
up €8,707 (+46.5%), from €18,716 to €27,423
- Tax, wage and social debts -€7,911
down €7,911 (-63.4%), from €12,477 to €4,566
of which Remuneration and social security: -€6,094
- Other debts -€1,174
no longer reported in 2025 (was €1,174)
- Gross operating margin -€8,397
down €8,397 (-30.7%), from €27,357 to €18,960
- Staff costs +€2,074
new in 2025: €2,074
- Taxes -€1,985
down €1,985 (-40.2%), from €4,944 to €2,959
- Depreciation +€1,041
up €1,041 (+62.0%), from €1,681 to €2,722
- Financial charges +€736
up €736 (+54.6%), from €1,348 to €2,083
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 | €35,171 | €66,768 | +€31,596 | +89.8% |
| Fixed assets | 21/28 | €5,406 | €11,014 | +€5,608 | +103.7% |
| Tangible fixed assets | 22/27 | €5,406 | €11,014 | +€5,608 | +103.7% |
| Land and buildings | 22 | - | €7,750 | +€7,750 | |
| Plant, machinery and equipment | 23 | €5,406 | €3,264 | -€2,142 | -39.6% |
| Current assets | 29/58 | €29,765 | €55,754 | +€25,989 | +87.3% |
| Amounts receivable within one year | 40/41 | €11,272 | €35,940 | +€24,668 | +218.8% |
| Trade receivables | 40 | €10,495 | €33,967 | +€23,473 | +223.7% |
| Other amounts receivable | 41 | €778 | €1,973 | +€1,195 | +153.7% |
| Cash at bank and in hand | 54/58 | €18,493 | €19,814 | +€1,321 | +7.1% |
| Total equity and liabilities | 10/49 | €35,171 | €66,768 | +€31,596 | +89.8% |
| Equity | 10/15 | €21,216 | €29,923 | +€8,707 | +41.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,716 | €27,423 | +€8,707 | +46.5% |
| Amounts payable | 17/49 | €13,956 | €36,845 | +€22,889 | +164.0% |
| Amounts payable within one year | 42/48 | €13,956 | €36,845 | +€22,889 | +164.0% |
| Trade debts | 44 | €305 | €32,279 | +€31,974 | +10493.0% |
| Suppliers | 440/4 | €305 | €32,279 | +€31,974 | +10493.0% |
| Taxes, remuneration and social security | 45 | €12,477 | €4,566 | -€7,911 | -63.4% |
| Taxes | 450/3 | €4,944 | €3,126 | -€1,818 | -36.8% |
| Remuneration and social security | 454/9 | €7,533 | €1,439 | -€6,094 | -80.9% |
| Other amounts payable | 47/48 | €1,174 | - | -€1,174 | |
| Remuneration, social security and pensions | 62 | - | €2,074 | +€2,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €2,722 | +€1,041 | +62.0% |
| Other operating charges | 640/8 | €669 | €415 | -€254 | -38.0% |
| Gross operating margin | 9900 | €27,357 | €18,960 | -€8,397 | -30.7% |
| Operating profit (loss) | 9901 | €25,007 | €13,749 | -€11,258 | -45.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3100.0% |
| Financial charges | 65/66B | €1,348 | €2,083 | +€736 | +54.6% |
| Recurring financial charges | 65 | €1,348 | €2,083 | +€736 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €23,660 | €11,666 | -€11,993 | -50.7% |
| Income taxes | 67/77 | €4,944 | €2,959 | -€1,985 | -40.2% |
| Profit (loss) for the period | 9904 | €18,716 | €8,707 | -€10,008 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,716 | €8,707 | -€10,008 | -53.5% |
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 10 October 2026 via checked.be.