SPECIMEN FILMS: 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.
SPECIMEN FILMS
Largest movements
- Stocks and contracts -€37,851
down €37,851 (-52.0%), from €72,738 to €34,887
- Intangible fixed assets -€28,086
down €28,086 (-85.7%), from €32,767 to €4,681
- Receivables within one year -€14,605
down €14,605 (-83.2%), from €17,547 to €2,942
of which Trade receivables: -€17,533
- Trade debts -€59,065
down €59,065 (-84.0%), from €70,327 to €11,261
- Accrued charges and deferred income -€21,888
down €21,888 (-87.1%), from €25,118 to €3,229
- Profit (loss) carried forward +€8,461
up €8,461 (+43.2%), from €19,589 to €28,050
- Investment grants -€8,160
down €8,160 (-85.7%), from €9,520 to €1,360
- Tax, wage and social debts -€2,693
down €2,693 (-24.3%), from €11,089 to €8,397
of which Remuneration and social security: -€5,050
- Depreciation -€173,148
down €173,148 (-85.8%), from €201,703 to €28,555
- Gross operating margin -€137,540
down €137,540 (-81.4%), from €169,004 to €31,464
- Financial income -€50,320
down €50,320 (-86.0%), from €58,480 to €8,160
- Taxes -€2,560
down €2,560 (-50.9%), from €5,028 to €2,469
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 | €144,268 | €61,419 | -€82,849 | -57.4% |
| Fixed assets | 21/28 | €34,691 | €6,136 | -€28,555 | -82.3% |
| Intangible fixed assets | 21 | €32,767 | €4,681 | -€28,086 | -85.7% |
| Tangible fixed assets | 22/27 | €1,924 | €1,455 | -€469 | -24.4% |
| Plant, machinery and equipment | 23 | €1,924 | €1,455 | -€469 | -24.4% |
| Current assets | 29/58 | €109,577 | €55,284 | -€54,294 | -49.5% |
| Stocks and contracts in progress | 3 | €72,738 | €34,887 | -€37,851 | -52.0% |
| Stocks | 30/36 | €72,738 | €34,887 | -€37,851 | -52.0% |
| Amounts receivable within one year | 40/41 | €17,547 | €2,942 | -€14,605 | -83.2% |
| Trade receivables | 40 | €17,533 | - | -€17,533 | |
| Other amounts receivable | 41 | €14 | €2,942 | +€2,928 | +20,489% |
| Cash at bank and in hand | 54/58 | €4,677 | €3,491 | -€1,186 | -25.4% |
| Deferred charges and accrued income | 490/1 | €14,616 | €13,963 | -€652 | -4.5% |
| Total equity and liabilities | 10/49 | €144,268 | €61,419 | -€82,849 | -57.4% |
| Equity | 10/15 | €35,609 | €35,910 | +€301 | +0.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,589 | €28,050 | +€8,461 | +43.2% |
| Investment grants | 15 | €9,520 | €1,360 | -€8,160 | -85.7% |
| Amounts payable | 17/49 | €108,659 | €25,509 | -€83,150 | -76.5% |
| Amounts payable within one year | 42/48 | €83,541 | €22,280 | -€61,261 | -73.3% |
| Trade debts | 44 | €70,327 | €11,261 | -€59,065 | -84.0% |
| Suppliers | 440/4 | €70,327 | €11,261 | -€59,065 | -84.0% |
| Taxes, remuneration and social security | 45 | €11,089 | €8,397 | -€2,693 | -24.3% |
| Taxes | 450/3 | €6,039 | €8,397 | +€2,357 | +39.0% |
| Remuneration and social security | 454/9 | €5,050 | - | -€5,050 | |
| Other amounts payable | 47/48 | €2,126 | €2,622 | +€496 | +23.4% |
| Accrued charges and deferred income | 492/3 | €25,118 | €3,229 | -€21,888 | -87.1% |
| Remuneration, social security and pensions | 62 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,703 | €28,555 | -€173,148 | -85.8% |
| Gross operating margin | 9900 | €169,004 | €31,464 | -€137,540 | -81.4% |
| Operating profit (loss) | 9901 | -€32,699 | €2,899 | +€35,598 | |
| Financial income | 75/76B | €58,480 | €8,160 | -€50,320 | -86.0% |
| Recurring financial income | 75 | €58,480 | €8,160 | -€50,320 | -86.0% |
| Financial charges | 65/66B | €1,163 | €130 | -€1,034 | -88.9% |
| Recurring financial charges | 65 | €1,163 | €130 | -€1,034 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | €24,617 | €10,930 | -€13,688 | -55.6% |
| Income taxes | 67/77 | €5,028 | €2,469 | -€2,560 | -50.9% |
| Profit (loss) for the period | 9904 | €19,589 | €8,461 | -€11,128 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,589 | €8,461 | -€11,128 | -56.8% |
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.