SPECIFICATION THROUGH COMPONENT: 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.
SPECIFICATION THROUGH COMPONENT
Largest movements
- Receivables within one year +€24,391
up €24,391 (+185.2%), from €13,173 to €37,564
of which Other amounts receivable: +€22,957
- Cash -€5,673
down €5,673 (-100.0%), from €5,673 to €0
mainly Receivables within one year (-€24,391) and Other debts (-€8,455)
- Profit (loss) carried forward +€20,024
up €20,024 (+41.0%), from -€48,813 to -€28,789
- Tax, wage and social debts +€9,202
up €9,202 (+44.8%), from €20,534 to €29,736
of which Taxes: +€5,812
- Other debts -€8,455
down €8,455 (-100.0%), from €8,455 to €0
- Trade debts -€6,895
down €6,895 (-60.6%), from €11,382 to €4,487
- Short-term financial debts +€5,291
up €5,291, from €0 to €5,291
- Gross operating margin +€11,572
up €11,572 (+24.2%), from €47,802 to €59,374
- Financial income +€8,805
new in 2025: €8,805
- Taxes +€2,200
up €2,200 (+1638.4%), from €134 to €2,334
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 | €20,761 | €39,928 | +€19,167 | +92.3% |
| Fixed assets | 21/28 | €1,398 | €1,766 | +€368 | +26.3% |
| Tangible fixed assets | 22/27 | €1,038 | €1,406 | +€368 | +35.5% |
| Furniture and vehicles | 24 | €1,038 | €1,406 | +€368 | +35.5% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €19,363 | €38,162 | +€18,799 | +97.1% |
| Amounts receivable within one year | 40/41 | €13,173 | €37,564 | +€24,391 | +185.2% |
| Trade receivables | 40 | €13,173 | €14,606 | +€1,434 | +10.9% |
| Other amounts receivable | 41 | - | €22,957 | +€22,957 | |
| Cash at bank and in hand | 54/58 | €5,673 | €0 | -€5,673 | -100.0% |
| Deferred charges and accrued income | 490/1 | €517 | €598 | +€81 | +15.7% |
| Total equity and liabilities | 10/49 | €20,761 | €39,928 | +€19,167 | +92.3% |
| Equity | 10/15 | -€24,021 | -€3,997 | +€20,024 | +83.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,813 | -€28,789 | +€20,024 | +41.0% |
| Amounts payable | 17/49 | €44,782 | €43,925 | -€857 | -1.9% |
| Amounts payable within one year | 42/48 | €40,371 | €39,515 | -€857 | -2.1% |
| Financial debts | 43 | €0 | €5,291 | +€5,291 | |
| Credit institutions | 430/8 | €0 | €5,291 | +€5,291 | |
| Trade debts | 44 | €11,382 | €4,487 | -€6,895 | -60.6% |
| Suppliers | 440/4 | €11,382 | €4,487 | -€6,895 | -60.6% |
| Taxes, remuneration and social security | 45 | €20,534 | €29,736 | +€9,202 | +44.8% |
| Taxes | 450/3 | €8,343 | €14,155 | +€5,812 | +69.7% |
| Remuneration and social security | 454/9 | €12,192 | €15,581 | +€3,390 | +27.8% |
| Other amounts payable | 47/48 | €8,455 | €0 | -€8,455 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,410 | €4,410 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €34,148 | €34,012 | -€136 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €910 | +€201 | +28.4% |
| Other operating charges | 640/8 | €9,547 | €9,690 | +€144 | +1.5% |
| Gross operating margin | 9900 | €47,802 | €59,374 | +€11,572 | +24.2% |
| Operating profit (loss) | 9901 | €3,400 | €14,762 | +€11,363 | +334.2% |
| Financial income | 75/76B | - | €8,805 | +€8,805 | |
| Recurring financial income | 75 | - | €8,805 | +€8,805 | |
| Financial charges | 65/66B | €840 | €1,209 | +€369 | +43.9% |
| Recurring financial charges | 65 | €840 | €1,209 | +€369 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €2,560 | €22,358 | +€19,798 | +773.5% |
| Income taxes | 67/77 | €134 | €2,334 | +€2,200 | +1638.4% |
| Profit (loss) for the period | 9904 | €2,425 | €20,024 | +€17,599 | +725.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,425 | €20,024 | +€17,599 | +725.6% |
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 1 October 2026 via checked.be.