SKRATCH: 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.
SKRATCH
Largest movements
- Receivables within one year +€25,335
up €25,335 (+247.5%), from €10,238 to €35,573
of which Other amounts receivable: +€14,033
- Cash +€16,998
up €16,998 (+39.0%), from €43,582 to €60,580
mainly Net result for the year (+€24,741) and Tax, wage and social debts (+€16,589)
- Profit (loss) carried forward +€24,741
up €24,741 (+64.8%), from €38,166 to €62,907
- Tax, wage and social debts +€16,589
up €16,589 (+152.3%), from €10,895 to €27,484
of which Taxes: +€14,286
- Trade debts +€1,212
up €1,212 (+219.9%), from €551 to €1,763
- Gross operating margin -€17,475
down €17,475 (-36.4%), from €48,028 to €30,553
- Taxes -€3,432
down €3,432 (-34.8%), from €9,854 to €6,422
- Financial income +€698
new in 2025: €698
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 | €53,820 | €96,154 | +€42,333 | +78.7% |
| Current assets | 29/58 | €53,820 | €96,154 | +€42,333 | +78.7% |
| Amounts receivable within one year | 40/41 | €10,238 | €35,573 | +€25,335 | +247.5% |
| Trade receivables | 40 | €10,238 | €21,540 | +€11,302 | +110.4% |
| Other amounts receivable | 41 | - | €14,033 | +€14,033 | |
| Cash at bank and in hand | 54/58 | €43,582 | €60,580 | +€16,998 | +39.0% |
| Total equity and liabilities | 10/49 | €53,820 | €96,154 | +€42,333 | +78.7% |
| Equity | 10/15 | €42,166 | €66,907 | +€24,741 | +58.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,166 | €62,907 | +€24,741 | +64.8% |
| Amounts payable | 17/49 | €11,655 | €29,247 | +€17,592 | +150.9% |
| Amounts payable within one year | 42/48 | €11,655 | €29,247 | +€17,592 | +150.9% |
| Trade debts | 44 | €551 | €1,763 | +€1,212 | +219.9% |
| Suppliers | 440/4 | €551 | €1,763 | +€1,212 | +219.9% |
| Taxes, remuneration and social security | 45 | €10,895 | €27,484 | +€16,589 | +152.3% |
| Taxes | 450/3 | €10,895 | €25,181 | +€14,286 | +131.1% |
| Remuneration and social security | 454/9 | - | €2,303 | +€2,303 | |
| Other amounts payable | 47/48 | €209 | - | -€209 | |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €48,028 | €30,553 | -€17,475 | -36.4% |
| Operating profit (loss) | 9901 | €48,028 | €30,487 | -€17,540 | -36.5% |
| Financial income | 75/76B | - | €698 | +€698 | |
| Recurring financial income | 75 | - | €698 | +€698 | |
| Financial charges | 65/66B | €8 | €23 | +€14 | +170.9% |
| Recurring financial charges | 65 | €8 | €23 | +€14 | +170.9% |
| Profit (loss) for the period before taxes | 9903 | €48,019 | €31,163 | -€16,856 | -35.1% |
| Income taxes | 67/77 | €9,854 | €6,422 | -€3,432 | -34.8% |
| Profit (loss) for the period | 9904 | €38,166 | €24,741 | -€13,424 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,166 | €24,741 | -€13,424 | -35.2% |
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.