Source22: 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.
Source22
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€497,676
up €497,676 (+153.5%), from €324,315 to €821,991
- Financial income +€85,686
up €85,686 (+8.0%), from €1.1m to €1.2m
- Gross operating margin -€5,339
down €5,339 (-146.8%), from -€3,637 to -€8,976
- Purchases and services +€5,339
up €5,339 (+146.8%), from €3,637 to €8,976
- Other operating charges +€611
up €611 (+157.8%), from €387 to €998
- Financial charges +€507
up €507 (+0.1%), from €644,868 to €645,376
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 | €46,773,171 | €47,208,245 | +€435,073 | +0.9% |
| Fixed assets | 21/28 | €46,062,035 | €46,062,035 | = | 0.0% |
| Financial fixed assets | 28 | €46,062,035 | €46,062,035 | = | 0.0% |
| Current assets | 29/58 | €711,136 | €1,146,209 | +€435,073 | +61.2% |
| Amounts receivable within one year | 40/41 | €704,894 | €1,140,385 | +€435,491 | +61.8% |
| Other amounts receivable | 41 | €704,894 | €1,140,385 | +€435,491 | +61.8% |
| Cash at bank and in hand | 54/58 | €6,242 | €5,824 | -€418 | -6.7% |
| Total equity and liabilities | 10/49 | €46,773,171 | €47,208,245 | +€435,073 | +0.9% |
| Equity | 10/15 | €14,148,684 | €14,646,360 | +€497,676 | +3.5% |
| Contributions | 10/11 | €13,824,369 | €13,824,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | €324,315 | €821,991 | +€497,676 | +153.5% |
| Amounts payable | 17/49 | €32,624,487 | €32,561,884 | -€62,603 | -0.2% |
| Amounts payable after more than one year | 17 | €32,243,425 | €32,243,425 | = | 0.0% |
| Financial debts | 170/4 | €32,243,425 | €32,243,425 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,975 | €8,767 | +€5,792 | +194.7% |
| Trade debts | 44 | €2,975 | €8,767 | +€5,792 | +194.7% |
| Suppliers | 440/4 | €2,975 | €8,767 | +€5,792 | +194.7% |
| Accrued charges and deferred income | 492/3 | €378,087 | €309,692 | -€68,395 | -18.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,637 | €8,976 | +€5,339 | +146.8% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +157.8% |
| Gross operating margin | 9900 | -€3,637 | -€8,976 | -€5,339 | -146.8% |
| Operating profit (loss) | 9901 | -€4,024 | -€9,974 | -€5,950 | -147.9% |
| Financial income | 75/76B | €1,067,340 | €1,153,026 | +€85,686 | +8.0% |
| Recurring financial income | 75 | €1,067,340 | €1,153,026 | +€85,686 | +8.0% |
| Financial charges | 65/66B | €644,868 | €645,376 | +€507 | +0.1% |
| Recurring financial charges | 65 | €644,868 | €645,376 | +€507 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €418,447 | €497,676 | +€79,229 | +18.9% |
| Profit (loss) for the period | 9904 | €418,447 | €497,676 | +€79,229 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €418,447 | €497,676 | +€79,229 | +18.9% |
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 11 October 2026 via checked.be.