SKRIPTLINK: 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.
SKRIPTLINK
Largest movements
- Current investments +€197,029
up €197,029 (+1,356%), from €14,527 to €211,556
- Receivables within one year -€64,416
down €64,416 (-21.8%), from €295,406 to €230,990
of which Other amounts receivable: -€58,366
- Cash -€41,951
down €41,951 (-16.1%), from €260,278 to €218,328
mainly Current investments (-€197,029) and Contributions, distributions and other (-€34,842)
- Tangible fixed assets -€7,920
down €7,920 (-16.3%), from €48,459 to €40,539
of which Land and buildings: -€5,334
- Reserves +€53,874
up €53,874 (+9.2%), from €585,752 to €639,626
- Other debts +€34,823
up €34,823 (+194%), from €17,994 to €52,817
- Gross operating margin -€35,228
down €35,228 (-21.8%), from €161,400 to €126,172
- Taxes -€12,324
down €12,324 (-25.1%), from €49,189 to €36,866
- Financial charges +€2,593
up €2,593 (+154%), from €1,688 to €4,281
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.
Derived cash bridge
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 | €619,209 | €703,025 | +€83,815 | +13.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €48,459 | €40,539 | -€7,920 | -16.3% |
| Tangible fixed assets | 22/27 | €48,459 | €40,539 | -€7,920 | -16.3% |
| Land and buildings | 22 | €40,606 | €35,272 | -€5,334 | -13.1% |
| Furniture and vehicles | 24 | €7,853 | €5,267 | -€2,586 | -32.9% |
| Current assets | 29/58 | €570,750 | €662,486 | +€91,736 | +16.1% |
| Amounts receivable within one year | 40/41 | €295,406 | €230,990 | -€64,416 | -21.8% |
| Trade receivables | 40 | €20,570 | €14,520 | -€6,050 | -29.4% |
| Other amounts receivable | 41 | €274,836 | €216,470 | -€58,366 | -21.2% |
| Current investments | 50/53 | €14,527 | €211,556 | +€197,029 | +1,356% |
| Cash at bank and in hand | 54/58 | €260,278 | €218,328 | -€41,951 | -16.1% |
| Deferred charges and accrued income | 490/1 | €540 | €1,613 | +€1,073 | +199% |
| Total equity and liabilities | 10/49 | €619,209 | €703,025 | +€83,815 | +13.5% |
| Equity | 10/15 | €587,252 | €641,126 | +€53,874 | +9.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €585,752 | €639,626 | +€53,874 | +9.2% |
| Distributable reserves | 133 | €585,752 | €639,626 | +€53,874 | +9.2% |
| Amounts payable | 17/49 | €31,957 | €61,899 | +€29,942 | +93.7% |
| Amounts payable within one year | 42/48 | €31,957 | €61,899 | +€29,942 | +93.7% |
| Trade debts | 44 | €5,827 | €5,965 | +€138 | +2.4% |
| Suppliers | 440/4 | €5,827 | €5,965 | +€138 | +2.4% |
| Taxes, remuneration and social security | 45 | €8,136 | €3,116 | -€5,020 | -61.7% |
| Taxes | 450/3 | €8,136 | €3,116 | -€5,020 | -61.7% |
| Other amounts payable | 47/48 | €17,994 | €52,817 | +€34,823 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,685 | €10,836 | +€151 | +1.4% |
| Other operating charges | 640/8 | €773 | €513 | -€260 | -33.7% |
| Gross operating margin | 9900 | €161,400 | €126,172 | -€35,228 | -21.8% |
| Operating profit (loss) | 9901 | €149,942 | €114,823 | -€35,119 | -23.4% |
| Financial income | 75/76B | €16,606 | €15,039 | -€1,567 | -9.4% |
| Recurring financial income | 75 | €16,606 | €15,039 | -€1,567 | -9.4% |
| Financial charges | 65/66B | €1,688 | €4,281 | +€2,593 | +154% |
| Recurring financial charges | 65 | €1,688 | €4,281 | +€2,593 | +154% |
| Profit (loss) for the period before taxes | 9903 | €164,860 | €125,581 | -€39,278 | -23.8% |
| Income taxes | 67/77 | €49,189 | €36,866 | -€12,324 | -25.1% |
| Profit (loss) for the period | 9904 | €115,670 | €88,716 | -€26,955 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,670 | €88,716 | -€26,955 | -23.3% |
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 25 October 2026 via checked.be.