SOLUTION FOR BLOODY RIDDLES: 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.
SOLUTION FOR BLOODY RIDDLES
Largest movements
- Cash +€22,570
new in 2025: €22,570
mainly Net result for the year (+€34,292) and Other debts (+€4,467)
- Receivables within one year +€17,203
up €17,203 (+573%), from €3,000 to €20,203
of which Trade receivables: +€14,600
- Reserves +€30,000
new in 2025: €30,000
- Other debts +€4,467
up €4,467 (+135%), from €3,310 to €7,777
- Profit (loss) carried forward +€3,459
up €3,459, from -€3,376 to €83
- Trade debts +€1,848
up €1,848 (+2,813%), from €66 to €1,914
- Gross operating margin +€47,064
up €47,064, from -€3,376 to €43,688
- Taxes +€9,397
new in 2025: €9,397
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 | €3,000 | €42,774 | +€39,774 | +1,326% |
| Current assets | 29/58 | €3,000 | €42,774 | +€39,774 | +1,326% |
| Amounts receivable within one year | 40/41 | €3,000 | €20,203 | +€17,203 | +573% |
| Trade receivables | 40 | - | €14,600 | +€14,600 | |
| Other amounts receivable | 41 | €3,000 | €5,603 | +€2,603 | +86.8% |
| Cash at bank and in hand | 54/58 | - | €22,570 | +€22,570 | |
| Total equity and liabilities | 10/49 | €3,000 | €42,774 | +€39,774 | +1,326% |
| Equity | 10/15 | -€376 | €33,083 | +€33,459 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | -€3,376 | €83 | +€3,459 | |
| Amounts payable | 17/49 | €3,376 | €9,691 | +€6,315 | +187% |
| Amounts payable within one year | 42/48 | €3,376 | €9,691 | +€6,315 | +187% |
| Trade debts | 44 | €66 | €1,914 | +€1,848 | +2,813% |
| Suppliers | 440/4 | €66 | €1,914 | +€1,848 | +2,813% |
| Other amounts payable | 47/48 | €3,310 | €7,777 | +€4,467 | +135% |
| Gross operating margin | 9900 | -€3,376 | €43,688 | +€47,064 | |
| Operating profit (loss) | 9901 | -€3,376 | €43,688 | +€47,064 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€3,376 | €43,688 | +€47,064 | |
| Income taxes | 67/77 | - | €9,397 | +€9,397 | |
| Profit (loss) for the period | 9904 | -€3,376 | €34,292 | +€37,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,376 | €34,292 | +€37,668 |
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 17 October 2026 via checked.be.