SPRAAKMAKEND: 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.
SPRAAKMAKEND
Largest movements
- Cash +€17,628
up €17,628 (+23.1%), from €76,402 to €94,030
mainly Net result for the year (+€39,604) and Receivables within one year (+€329)
- Reserves +€39,604
up €39,604 (+98.5%), from €40,227 to €79,831
- Tax, wage and social debts -€11,880
down €11,880 (-72.6%), from €16,353 to €4,474
of which Taxes: -€13,780
- Other debts -€7,859
down €7,859 (-49.2%), from €15,982 to €8,123
- Trade debts -€1,891
down €1,891 (-87.2%), from €2,168 to €277
- Gross operating margin -€664
down €664 (-1.3%), from €51,305 to €50,641
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 | €76,731 | €94,705 | +€17,974 | +23.4% |
| Fixed assets | 21/28 | - | €675 | +€675 | |
| Tangible fixed assets | 22/27 | - | €675 | +€675 | |
| Furniture and vehicles | 24 | - | €675 | +€675 | |
| Current assets | 29/58 | €76,731 | €94,030 | +€17,299 | +22.5% |
| Amounts receivable within one year | 40/41 | €329 | €0 | -€329 | -100% |
| Trade receivables | 40 | €329 | €0 | -€329 | -100% |
| Cash at bank and in hand | 54/58 | €76,402 | €94,030 | +€17,628 | +23.1% |
| Total equity and liabilities | 10/49 | €76,731 | €94,705 | +€17,974 | +23.4% |
| Equity | 10/15 | €42,227 | €81,831 | +€39,604 | +93.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,227 | €79,831 | +€39,604 | +98.5% |
| Distributable reserves | 133 | €40,227 | €79,831 | +€39,604 | +98.5% |
| Amounts payable | 17/49 | €34,504 | €12,874 | -€21,630 | -62.7% |
| Amounts payable within one year | 42/48 | €34,504 | €12,874 | -€21,630 | -62.7% |
| Trade debts | 44 | €2,168 | €277 | -€1,891 | -87.2% |
| Suppliers | 440/4 | €2,168 | €277 | -€1,891 | -87.2% |
| Taxes, remuneration and social security | 45 | €16,353 | €4,474 | -€11,880 | -72.6% |
| Taxes | 450/3 | €16,353 | €2,574 | -€13,780 | -84.3% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €15,982 | €8,123 | -€7,859 | -49.2% |
| Remuneration, social security and pensions | 62 | €93 | €93 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €134 | +€134 | |
| Other operating charges | 640/8 | €689 | €631 | -€58 | -8.4% |
| Gross operating margin | 9900 | €51,305 | €50,641 | -€664 | -1.3% |
| Operating profit (loss) | 9901 | €50,523 | €49,783 | -€740 | -1.5% |
| Financial charges | 65/66B | €3 | €75 | +€73 | +2,900% |
| Recurring financial charges | 65 | €3 | €75 | +€73 | +2,900% |
| Profit (loss) for the period before taxes | 9903 | €50,521 | €49,708 | -€813 | -1.6% |
| Income taxes | 67/77 | €10,293 | €10,104 | -€190 | -1.8% |
| Profit (loss) for the period | 9904 | €40,227 | €39,604 | -€623 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,227 | €39,604 | -€623 | -1.5% |
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 18 October 2026 via checked.be.