SOLUTION PRACTICES: 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.
SOLUTION PRACTICES
Largest movements
- Cash +€43,722
up €43,722 (+27.5%), from €159,131 to €202,853
mainly Receivables within one year (+€31,395) and Net result for the year (+€20,987)
- Receivables within one year -€31,395
down €31,395 (-61.4%), from €51,141 to €19,746
of which Trade receivables: -€23,685
- Tangible fixed assets -€8,942
down €8,942 (-40.4%), from €22,107 to €13,165
of which Furniture and vehicles: -€8,665
- Profit (loss) carried forward +€20,987
up €20,987 (+41.4%), from €50,708 to €71,695
- Other debts -€15,849
down €15,849 (-38.1%), from €41,625 to €25,776
- Financial income -€2,059
down €2,059 (-75.8%), from €2,718 to €659
- Financial charges +€1,269
up €1,269 (+88.4%), from €1,434 to €2,703
- Taxes -€1,231
down €1,231 (-13.3%), from €9,226 to €7,995
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 | €234,048 | €237,587 | +€3,539 | +1.5% |
| Fixed assets | 21/28 | €22,107 | €13,165 | -€8,942 | -40.4% |
| Tangible fixed assets | 22/27 | €22,107 | €13,165 | -€8,942 | -40.4% |
| Land and buildings | 22 | - | €890 | +€890 | |
| Plant, machinery and equipment | 23 | €3,377 | €2,210 | -€1,167 | -34.6% |
| Furniture and vehicles | 24 | €18,730 | €10,065 | -€8,665 | -46.3% |
| Current assets | 29/58 | €211,942 | €224,422 | +€12,480 | +5.9% |
| Amounts receivable within one year | 40/41 | €51,141 | €19,746 | -€31,395 | -61.4% |
| Trade receivables | 40 | €42,615 | €18,930 | -€23,685 | -55.6% |
| Other amounts receivable | 41 | €8,526 | €816 | -€7,710 | -90.4% |
| Cash at bank and in hand | 54/58 | €159,131 | €202,853 | +€43,722 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,670 | €1,823 | +€153 | +9.2% |
| Total equity and liabilities | 10/49 | €234,048 | €237,587 | +€3,539 | +1.5% |
| Equity | 10/15 | €185,487 | €206,475 | +€20,987 | +11.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €116,229 | €116,229 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €114,374 | €114,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,708 | €71,695 | +€20,987 | +41.4% |
| Amounts payable | 17/49 | €48,561 | €31,113 | -€17,449 | -35.9% |
| Amounts payable within one year | 42/48 | €48,561 | €31,113 | -€17,449 | -35.9% |
| Trade debts | 44 | €664 | €547 | -€118 | -17.7% |
| Suppliers | 440/4 | €664 | €547 | -€118 | -17.7% |
| Taxes, remuneration and social security | 45 | €6,272 | €4,790 | -€1,482 | -23.6% |
| Taxes | 450/3 | €6,272 | €4,790 | -€1,482 | -23.6% |
| Other amounts payable | 47/48 | €41,625 | €25,776 | -€15,849 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,687 | €9,877 | +€190 | +2.0% |
| Other operating charges | 640/8 | €983 | €898 | -€84 | -8.6% |
| Gross operating margin | 9900 | €41,865 | €41,801 | -€64 | -0.2% |
| Operating profit (loss) | 9901 | €31,196 | €31,026 | -€170 | -0.5% |
| Financial income | 75/76B | €2,718 | €659 | -€2,059 | -75.8% |
| Recurring financial income | 75 | €2,718 | €659 | -€2,059 | -75.8% |
| Financial charges | 65/66B | €1,434 | €2,703 | +€1,269 | +88.4% |
| Recurring financial charges | 65 | €1,434 | €2,703 | +€1,269 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €32,479 | €28,982 | -€3,498 | -10.8% |
| Income taxes | 67/77 | €9,226 | €7,995 | -€1,231 | -13.3% |
| Profit (loss) for the period | 9904 | €23,253 | €20,987 | -€2,266 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,253 | €20,987 | -€2,266 | -9.7% |
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 6 October 2026 via checked.be.