SPONSOR ONE: 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.
SPONSOR ONE
Largest movements
- Receivables within one year -€6,612
down €6,612 (-38.6%), from €17,136 to €10,523
of which Other amounts receivable: -€16,612
- Cash -€2,882
down €2,882 (-15.0%), from €19,256 to €16,373
mainly Contributions, distributions and other (-€16,500) and Net result for the year (-€12,918)
- Contributions -€15,000
down €15,000 (-80.6%), from €18,600 to €3,600
- Profit (loss) carried forward -€12,918
down €12,918 (-98.5%), from €13,114 to €195
- Advances received +€12,100
new in 2025: €12,100
- Other debts +€8,602
new in 2025: €8,602
- Reserves -€1,500
down €1,500 (-80.6%), from €1,860 to €360
of which Non-distributable reserves: -€1,860
- Financial charges +€4,256
up €4,256 (+3,004%), from €142 to €4,398
- Gross operating margin -€2,656
down €2,656 (-51.0%), from -€5,210 to -€7,866
- Turnover -€2,500
down €2,500 (-20.0%), from €12,500 to €10,000
- Financial income -€907
down €907 (-83.7%), from €1,084 to €177
- Purchases and services -€785
down €785 (-3.8%), from €20,451 to €19,666
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 | €36,391 | €26,897 | -€9,495 | -26.1% |
| Current assets | 29/58 | €36,391 | €26,897 | -€9,495 | -26.1% |
| Amounts receivable within one year | 40/41 | €17,136 | €10,523 | -€6,612 | -38.6% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €17,136 | €523 | -€16,612 | -96.9% |
| Cash at bank and in hand | 54/58 | €19,256 | €16,373 | -€2,882 | -15.0% |
| Total equity and liabilities | 10/49 | €36,391 | €26,897 | -€9,495 | -26.1% |
| Equity | 10/15 | €33,574 | €4,155 | -€29,418 | -87.6% |
| Contributions | 10/11 | €18,600 | €3,600 | -€15,000 | -80.6% |
| Reserves | 13 | €1,860 | €360 | -€1,500 | -80.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €360 | +€360 | |
| Profit (loss) carried forward | 14 | €13,114 | €195 | -€12,918 | -98.5% |
| Amounts payable | 17/49 | €2,817 | €22,741 | +€19,924 | +707% |
| Amounts payable within one year | 42/48 | €2,817 | €22,741 | +€19,924 | +707% |
| Trade debts | 44 | €1,078 | €163 | -€915 | -84.8% |
| Suppliers | 440/4 | €1,078 | €163 | -€915 | -84.8% |
| Advances received on contracts in progress | 46 | - | €12,100 | +€12,100 | |
| Taxes, remuneration and social security | 45 | €1,740 | €1,876 | +€137 | +7.9% |
| Taxes | 450/3 | €1,740 | €1,876 | +€137 | +7.9% |
| Other amounts payable | 47/48 | - | €8,602 | +€8,602 | |
| Turnover | 70 | €12,500 | €10,000 | -€2,500 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,451 | €19,666 | -€785 | -3.8% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | -€5,210 | -€7,866 | -€2,656 | -51.0% |
| Operating profit (loss) | 9901 | -€5,883 | -€8,561 | -€2,678 | -45.5% |
| Financial income | 75/76B | €1,084 | €177 | -€907 | -83.7% |
| Recurring financial income | 75 | €1,084 | €177 | -€907 | -83.7% |
| Financial charges | 65/66B | €142 | €4,398 | +€4,256 | +3,004% |
| Recurring financial charges | 65 | €142 | €4,398 | +€4,256 | +3,004% |
| Profit (loss) for the period before taxes | 9903 | -€4,941 | -€12,782 | -€7,841 | -159% |
| Income taxes | 67/77 | €500 | €137 | -€364 | -72.7% |
| Profit (loss) for the period | 9904 | -€5,441 | -€12,918 | -€7,477 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,441 | -€12,918 | -€7,477 | -137% |
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 23 October 2026 via checked.be.