SOCIAL FOCUS: 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.
SOCIAL FOCUS
Largest movements
- Cash +€6,402
up €6,402 (+10050.8%), from €64 to €6,466
mainly Net result for the year (+€3,299) and Receivables within one year (+€3,013)
- Receivables within one year -€3,013
down €3,013 (-53.9%), from €5,588 to €2,575
- Profit (loss) carried forward +€3,299
up €3,299 (+11.0%), from -€30,040 to -€26,741
- Gross operating margin +€10,068
up €10,068, from -€5,937 to €4,130
- Other operating charges +€328
up €328 (+75.6%), from €434 to €763
- Depreciation -€150
no longer reported in 2025 (was €150)
- Financial income -€81
down €81 (-52.0%), from €156 to €75
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 | €38,160 | €41,549 | +€3,389 | +8.9% |
| Fixed assets | 21/28 | €32,508 | €32,508 | = | 0.0% |
| Tangible fixed assets | 22/27 | €31,883 | €31,883 | = | 0.0% |
| Land and buildings | 22 | €31,883 | €31,883 | = | 0.0% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €5,652 | €9,041 | +€3,389 | +60.0% |
| Amounts receivable within one year | 40/41 | €5,588 | €2,575 | -€3,013 | -53.9% |
| Other amounts receivable | 41 | €5,588 | €2,575 | -€3,013 | -53.9% |
| Cash at bank and in hand | 54/58 | €64 | €6,466 | +€6,402 | +10050.8% |
| Total equity and liabilities | 10/49 | €38,160 | €41,549 | +€3,389 | +8.9% |
| Equity | 10/15 | €38,160 | €41,459 | +€3,299 | +8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,040 | -€26,741 | +€3,299 | +11.0% |
| Amounts payable | 17/49 | - | €90 | +€90 | |
| Amounts payable within one year | 42/48 | - | €90 | +€90 | |
| Trade debts | 44 | - | €90 | +€90 | |
| Suppliers | 440/4 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | - | -€150 | |
| Other operating charges | 640/8 | €434 | €763 | +€328 | +75.6% |
| Gross operating margin | 9900 | -€5,937 | €4,130 | +€10,068 | |
| Operating profit (loss) | 9901 | -€6,522 | €3,367 | +€9,889 | |
| Financial income | 75/76B | €156 | €75 | -€81 | -52.0% |
| Recurring financial income | 75 | €156 | €75 | -€81 | -52.0% |
| Financial charges | 65/66B | €144 | €143 | -€1 | -0.6% |
| Recurring financial charges | 65 | €144 | €143 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,510 | €3,299 | +€9,809 | |
| Profit (loss) for the period | 9904 | -€6,510 | €3,299 | +€9,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,510 | €3,299 | +€9,809 |
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 6 October 2026 via checked.be.