SOUNDS LOGICAL CONCEPT: 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.
SOUNDS LOGICAL CONCEPT
Largest movements
- Receivables within one year +€26,299
new in 2025: €26,299
of which Other amounts receivable: +€15,000
- Financial fixed assets -€19,274
down €19,274 (-96.4%), from €20,000 to €726
- Trade debts +€12,659
new in 2025: €12,659
- Other debts -€6,198
down €6,198 (-29.5%), from €21,018 to €14,820
- Profit (loss) carried forward +€386
up €386 (+40.1%), from -€962 to -€576
- Gross operating margin +€1,490
up €1,490, from -€962 to €528
- Taxes +€142
new in 2025: €142
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 | €20,056 | €27,045 | +€6,989 | +34.8% |
| Fixed assets | 21/28 | €20,000 | €726 | -€19,274 | -96.4% |
| Financial fixed assets | 28 | €20,000 | €726 | -€19,274 | -96.4% |
| Current assets | 29/58 | €56 | €26,319 | +€26,263 | +46,923% |
| Amounts receivable within one year | 40/41 | - | €26,299 | +€26,299 | |
| Trade receivables | 40 | - | €11,299 | +€11,299 | |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €56 | €19 | -€37 | -65.5% |
| Total equity and liabilities | 10/49 | €20,056 | €27,045 | +€6,989 | +34.8% |
| Equity | 10/15 | -€962 | -€576 | +€386 | +40.1% |
| Profit (loss) carried forward | 14 | -€962 | -€576 | +€386 | +40.1% |
| Amounts payable | 17/49 | €21,018 | €27,621 | +€6,603 | +31.4% |
| Amounts payable within one year | 42/48 | €21,018 | €27,621 | +€6,603 | +31.4% |
| Trade debts | 44 | - | €12,659 | +€12,659 | |
| Suppliers | 440/4 | - | €12,659 | +€12,659 | |
| Taxes, remuneration and social security | 45 | - | €142 | +€142 | |
| Taxes | 450/3 | - | €142 | +€142 | |
| Other amounts payable | 47/48 | €21,018 | €14,820 | -€6,198 | -29.5% |
| Gross operating margin | 9900 | -€962 | €528 | +€1,490 | |
| Operating profit (loss) | 9901 | -€962 | €528 | +€1,490 | |
| Profit (loss) for the period before taxes | 9903 | -€962 | €528 | +€1,490 | |
| Income taxes | 67/77 | - | €142 | +€142 | |
| Profit (loss) for the period | 9904 | -€962 | €386 | +€1,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€962 | €386 | +€1,347 |
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 22 October 2026 via checked.be.