Spotlight: 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.
Spotlight
Largest movements
- Cash -€18,766
down €18,766 (-57.4%), from €32,697 to €13,931
mainly Accrued charges and deferred income (-€21,866) and Deferred charges and accrued income (-€3,105)
- Tangible fixed assets -€3,434
down €3,434 (-24.5%), from €13,997 to €10,563
of which Furniture and vehicles: -€2,699
- Deferred charges and accrued income +€3,105
new in 2025: €3,105
- Receivables within one year -€674
down €674 (-26.8%), from €2,517 to €1,844
- Accrued charges and deferred income -€21,866
down €21,866 (-100.0%), from €21,866 to €0
- Trade debts +€1,452
up €1,452, from €0 to €1,452
- Profit (loss) carried forward +€646
up €646 (+2.4%), from €27,345 to €27,990
- Purchases and services +€34,978
up €34,978 (+27.1%), from €129,029 to €164,008
- Turnover +€15,154
up €15,154 (+13.4%), from €112,789 to €127,944
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 | €49,211 | €29,442 | -€19,769 | -40.2% |
| Fixed assets | 21/28 | €13,997 | €10,563 | -€3,434 | -24.5% |
| Tangible fixed assets | 22/27 | €13,997 | €10,563 | -€3,434 | -24.5% |
| Plant, machinery and equipment | 23 | €7,167 | €6,432 | -€735 | -10.3% |
| Furniture and vehicles | 24 | €6,830 | €4,131 | -€2,699 | -39.5% |
| Current assets | 29/58 | €35,214 | €18,879 | -€16,335 | -46.4% |
| Amounts receivable within one year | 40/41 | €2,517 | €1,844 | -€674 | -26.8% |
| Other amounts receivable | 41 | €2,517 | €1,844 | -€674 | -26.8% |
| Cash at bank and in hand | 54/58 | €32,697 | €13,931 | -€18,766 | -57.4% |
| Deferred charges and accrued income | 490/1 | - | €3,105 | +€3,105 | |
| Total equity and liabilities | 10/49 | €49,211 | €29,442 | -€19,769 | -40.2% |
| Equity | 10/15 | €27,345 | €27,990 | +€646 | +2.4% |
| Profit (loss) carried forward | 14 | €27,345 | €27,990 | +€646 | +2.4% |
| Amounts payable | 17/49 | €21,866 | €1,452 | -€20,414 | -93.4% |
| Amounts payable within one year | 42/48 | €0 | €1,452 | +€1,452 | |
| Trade debts | 44 | €0 | €1,452 | +€1,452 | |
| Suppliers | 440/4 | €0 | €1,452 | +€1,452 | |
| Accrued charges and deferred income | 492/3 | €21,866 | €0 | -€21,866 | -100.0% |
| Turnover | 70 | €112,789 | €127,944 | +€15,154 | +13.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,029 | €164,008 | +€34,978 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,881 | €3,434 | +€554 | +19.2% |
| Other operating charges | 640/8 | €271 | - | -€271 | |
| Gross operating margin | 9900 | €5,323 | €5,152 | -€171 | -3.2% |
| Operating profit (loss) | 9901 | €2,171 | €1,718 | -€453 | -20.9% |
| Financial income | 75/76B | €759 | €0 | -€759 | -100.0% |
| Recurring financial income | 75 | €759 | €0 | -€759 | -100.0% |
| Financial charges | 65/66B | €433 | €1,073 | +€639 | +147.7% |
| Recurring financial charges | 65 | €433 | €1,073 | +€639 | +147.7% |
| Profit (loss) for the period before taxes | 9903 | €2,497 | €646 | -€1,851 | -74.1% |
| Profit (loss) for the period | 9904 | €2,497 | €646 | -€1,851 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,497 | €646 | -€1,851 | -74.1% |
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 2 October 2026 via checked.be.