Staccato: 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.
Staccato
Largest movements
- Cash +€7,786
up €7,786 (+173.8%), from €4,480 to €12,266
mainly Debts after one year (+€16,874) and Accrued charges and deferred income (+€5,918)
- Debts after one year +€16,874
up €16,874 (+5.3%), from €317,826 to €334,700
- Profit (loss) carried forward -€10,156
down €10,156 (-32.1%), from €31,597 to €21,442
- Accrued charges and deferred income +€5,918
new in 2025: €5,918
- Gross operating margin +€34,530
up €34,530, from -€5,995 to €28,535
- Staff costs +€18,040
up €18,040 (+134.3%), from €13,433 to €31,473
- Financial charges +€5,952
up €5,952 (+1789.7%), from €333 to €6,285
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 | €512,018 | €519,993 | +€7,976 | +1.6% |
| Fixed assets | 21/28 | €504,263 | €504,263 | = | 0.0% |
| Tangible fixed assets | 22/27 | €500,513 | €500,513 | = | 0.0% |
| Land and buildings | 22 | €500,513 | €500,513 | = | 0.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €7,755 | €15,730 | +€7,976 | +102.8% |
| Amounts receivable within one year | 40/41 | €3,274 | €3,464 | +€190 | +5.8% |
| Trade receivables | 40 | €1,902 | €794 | -€1,108 | -58.3% |
| Other amounts receivable | 41 | €1,373 | €2,671 | +€1,298 | +94.5% |
| Cash at bank and in hand | 54/58 | €4,480 | €12,266 | +€7,786 | +173.8% |
| Total equity and liabilities | 10/49 | €512,018 | €519,993 | +€7,976 | +1.6% |
| Equity | 10/15 | €185,589 | €175,433 | -€10,156 | -5.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €3,992 | €3,992 | = | 0.0% |
| Tax-exempt reserves | 132 | €992 | €992 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,597 | €21,442 | -€10,156 | -32.1% |
| Amounts payable | 17/49 | €326,429 | €344,560 | +€18,131 | +5.6% |
| Amounts payable after more than one year | 17 | €317,826 | €334,700 | +€16,874 | +5.3% |
| Other amounts payable | 178/9 | €317,826 | €334,700 | +€16,874 | +5.3% |
| Amounts payable within one year | 42/48 | €8,603 | €3,942 | -€4,661 | -54.2% |
| Trade debts | 44 | €5,719 | €2,317 | -€3,402 | -59.5% |
| Suppliers | 440/4 | €5,719 | €2,317 | -€3,402 | -59.5% |
| Taxes, remuneration and social security | 45 | €2,884 | €1,625 | -€1,259 | -43.7% |
| Taxes | 450/3 | €1,631 | €1,373 | -€259 | -15.9% |
| Remuneration and social security | 454/9 | €1,253 | €252 | -€1,000 | -79.9% |
| Accrued charges and deferred income | 492/3 | - | €5,918 | +€5,918 | |
| Remuneration, social security and pensions | 62 | €13,433 | €31,473 | +€18,040 | +134.3% |
| Other operating charges | 640/8 | €870 | €933 | +€63 | +7.2% |
| Gross operating margin | 9900 | -€5,995 | €28,535 | +€34,530 | |
| Operating profit (loss) | 9901 | -€20,299 | -€3,871 | +€16,428 | +80.9% |
| Financial charges | 65/66B | €333 | €6,285 | +€5,952 | +1789.7% |
| Recurring financial charges | 65 | €333 | €6,285 | +€5,952 | +1789.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,631 | -€10,156 | +€10,475 | +50.8% |
| Profit (loss) for the period | 9904 | -€20,631 | -€10,156 | +€10,475 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,631 | -€10,156 | +€10,475 | +50.8% |
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 3 October 2026 via checked.be.