Square 4 All: 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.
Square 4 All
Largest movements
- Cash +€35,155
up €35,155 (+30.3%), from €116,157 to €151,312
mainly Other debts (+€129,363) and Net result for the year (+€56,711)
- Tangible fixed assets +€18,763
up €18,763 (+473.4%), from €3,963 to €22,726
- Other debts +€129,363
up €129,363 (+41657.5%), from €311 to €129,674
- Profit (loss) carried forward -€56,351
down €56,351 (-100.0%), from €56,351 to €0
- Reserves -€16,539
down €16,539 (-22.0%), from €75,126 to €58,587
- Gross operating margin +€6,938
up €6,938 (+8.9%), from €78,121 to €85,059
- Depreciation +€5,656
up €5,656 (+149.6%), from €3,781 to €9,438
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 | €146,960 | €202,235 | +€55,275 | +37.6% |
| Fixed assets | 21/28 | €3,963 | €22,726 | +€18,763 | +473.4% |
| Tangible fixed assets | 22/27 | €3,963 | €22,726 | +€18,763 | +473.4% |
| Furniture and vehicles | 24 | €3,963 | €22,726 | +€18,763 | +473.4% |
| Current assets | 29/58 | €142,996 | €179,509 | +€36,513 | +25.5% |
| Amounts receivable within one year | 40/41 | €26,796 | €27,849 | +€1,053 | +3.9% |
| Trade receivables | 40 | €26,796 | €27,846 | +€1,050 | +3.9% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €116,157 | €151,312 | +€35,155 | +30.3% |
| Deferred charges and accrued income | 490/1 | €43 | €349 | +€305 | +705.2% |
| Total equity and liabilities | 10/49 | €146,960 | €202,235 | +€55,275 | +37.6% |
| Equity | 10/15 | €132,978 | €60,087 | -€72,890 | -54.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €75,126 | €58,587 | -€16,539 | -22.0% |
| Distributable reserves | 133 | €75,126 | €58,587 | -€16,539 | -22.0% |
| Profit (loss) carried forward | 14 | €56,351 | €0 | -€56,351 | -100.0% |
| Amounts payable | 17/49 | €13,982 | €142,148 | +€128,166 | +916.6% |
| Amounts payable within one year | 42/48 | €13,834 | €142,138 | +€128,305 | +927.5% |
| Trade debts | 44 | €1,269 | €1,132 | -€137 | -10.8% |
| Suppliers | 440/4 | €1,269 | €1,132 | -€137 | -10.8% |
| Taxes, remuneration and social security | 45 | €12,254 | €11,333 | -€922 | -7.5% |
| Taxes | 450/3 | €12,254 | €11,333 | -€922 | -7.5% |
| Other amounts payable | 47/48 | €311 | €129,674 | +€129,363 | +41657.5% |
| Accrued charges and deferred income | 492/3 | €148 | €10 | -€139 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,781 | €9,438 | +€5,656 | +149.6% |
| Other operating charges | 640/8 | €897 | €1,447 | +€550 | +61.4% |
| Gross operating margin | 9900 | €78,121 | €85,059 | +€6,938 | +8.9% |
| Operating profit (loss) | 9901 | €73,443 | €74,175 | +€732 | +1.0% |
| Financial income | 75/76B | €0 | €1 | +€0 | +153.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +153.3% |
| Financial charges | 65/66B | €149 | €146 | -€3 | -2.0% |
| Recurring financial charges | 65 | €149 | €146 | -€3 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €73,295 | €74,030 | +€735 | +1.0% |
| Income taxes | 67/77 | €16,943 | €17,319 | +€375 | +2.2% |
| Profit (loss) for the period | 9904 | €56,351 | €56,711 | +€360 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,351 | €56,711 | +€360 | +0.6% |
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 10 October 2026 via checked.be.