SIXTY-THREE: 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-THREE
Largest movements
- Tangible fixed assets -€27,570
down €27,570 (-8.3%), from €333,578 to €306,008
of which Other tangible fixed assets: -€22,432
- Stocks and contracts -€7,453
down €7,453 (-91.8%), from €8,121 to €668
- Other debts +€96,850
up €96,850 (+14.2%), from €683,541 to €780,391
- Profit (loss) carried forward -€84,916
down €84,916 (-16.2%), from -€523,955 to -€608,871
- Current portion of long-term debt -€19,305
down €19,305 (-84.7%), from €22,795 to €3,490
- Trade debts -€14,081
down €14,081 (-49.2%), from €28,617 to €14,536
- Tax, wage and social debts -€12,840
down €12,840 (-45.4%), from €28,287 to €15,447
of which Remuneration and social security: -€10,390
- Staff costs +€30,306
up €30,306 (+28.2%), from €107,627 to €137,933
- Gross operating margin +€11,198
up €11,198 (+15.4%), from €72,765 to €83,964
- Financial charges -€912
down €912 (-27.3%), from €3,339 to €2,427
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 | €345,011 | €307,185 | -€37,825 | -11.0% |
| Fixed assets | 21/28 | €334,004 | €306,434 | -€27,570 | -8.3% |
| Tangible fixed assets | 22/27 | €333,578 | €306,008 | -€27,570 | -8.3% |
| Plant, machinery and equipment | 23 | €2,430 | €1,972 | -€457 | -18.8% |
| Furniture and vehicles | 24 | €19,012 | €14,332 | -€4,680 | -24.6% |
| Other tangible fixed assets | 26 | €312,136 | €289,703 | -€22,432 | -7.2% |
| Financial fixed assets | 28 | €426 | €426 | = | 0.0% |
| Current assets | 29/58 | €11,007 | €751 | -€10,256 | -93.2% |
| Stocks and contracts in progress | 3 | €8,121 | €668 | -€7,453 | -91.8% |
| Stocks | 30/36 | €8,121 | €668 | -€7,453 | -91.8% |
| Cash at bank and in hand | 54/58 | €182 | €83 | -€99 | -54.3% |
| Deferred charges and accrued income | 490/1 | €2,704 | - | -€2,704 | |
| Total equity and liabilities | 10/49 | €345,011 | €307,185 | -€37,825 | -11.0% |
| Equity | 10/15 | -€423,955 | -€508,871 | -€84,916 | -20.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€523,955 | -€608,871 | -€84,916 | -16.2% |
| Amounts payable | 17/49 | €768,965 | €816,056 | +€47,091 | +6.1% |
| Amounts payable after more than one year | 17 | €3,490 | - | -€3,490 | |
| Financial debts | 170/4 | €3,490 | - | -€3,490 | |
| Amounts payable within one year | 42/48 | €763,240 | €813,864 | +€50,624 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €22,795 | €3,490 | -€19,305 | -84.7% |
| Trade debts | 44 | €28,617 | €14,536 | -€14,081 | -49.2% |
| Suppliers | 440/4 | €28,617 | €14,536 | -€14,081 | -49.2% |
| Taxes, remuneration and social security | 45 | €28,287 | €15,447 | -€12,840 | -45.4% |
| Taxes | 450/3 | €5,463 | €3,013 | -€2,450 | -44.8% |
| Remuneration and social security | 454/9 | €22,824 | €12,434 | -€10,390 | -45.5% |
| Other amounts payable | 47/48 | €683,541 | €780,391 | +€96,850 | +14.2% |
| Accrued charges and deferred income | 492/3 | €2,235 | €2,192 | -€43 | -1.9% |
| Remuneration, social security and pensions | 62 | €107,627 | €137,933 | +€30,306 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,288 | €27,570 | -€718 | -2.5% |
| Other operating charges | 640/8 | €1,078 | €950 | -€128 | -11.9% |
| Gross operating margin | 9900 | €72,765 | €83,964 | +€11,198 | +15.4% |
| Operating profit (loss) | 9901 | -€64,228 | -€82,489 | -€18,261 | -28.4% |
| Financial charges | 65/66B | €3,339 | €2,427 | -€912 | -27.3% |
| Recurring financial charges | 65 | €3,339 | €2,427 | -€912 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€67,567 | -€84,916 | -€17,349 | -25.7% |
| Profit (loss) for the period | 9904 | -€67,567 | -€84,916 | -€17,349 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,567 | -€84,916 | -€17,349 | -25.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.