STACKFRAME: 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.
STACKFRAME
Largest movements
- Cash -€13,156
down €13,156 (-57.7%), from €22,803 to €9,648
mainly Other debts (-€12,545) and Net result for the year (-€1,748)
- Receivables within one year -€1,700
down €1,700 (-91.7%), from €1,854 to €154
of which Trade receivables: -€1,546
- Deferred charges and accrued income -€661
no longer reported in 2025 (was €661)
- Other debts -€12,545
down €12,545 (-65.4%), from €19,193 to €6,648
- Tax, wage and social debts -€925
no longer reported in 2025 (was €925)
- Reserves -€902
no longer reported in 2025 (was €902)
- Profit (loss) carried forward -€846
new in 2025: -€846
- Trade debts -€299
no longer reported in 2025 (was €299)
- Gross operating margin -€19,546
down €19,546, from €18,259 to -€1,287
- Taxes -€2,846
no longer reported in 2025 (was €2,846)
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 | €25,318 | €9,801 | -€15,517 | -61.3% |
| Current assets | 29/58 | €25,318 | €9,801 | -€15,517 | -61.3% |
| Amounts receivable within one year | 40/41 | €1,854 | €154 | -€1,700 | -91.7% |
| Trade receivables | 40 | €1,700 | €154 | -€1,546 | -90.9% |
| Other amounts receivable | 41 | €154 | - | -€154 | |
| Cash at bank and in hand | 54/58 | €22,803 | €9,648 | -€13,156 | -57.7% |
| Deferred charges and accrued income | 490/1 | €661 | - | -€661 | |
| Total equity and liabilities | 10/49 | €25,318 | €9,801 | -€15,517 | -61.3% |
| Equity | 10/15 | €4,902 | €3,154 | -€1,748 | -35.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €902 | - | -€902 | |
| Distributable reserves | 133 | €902 | - | -€902 | |
| Profit (loss) carried forward | 14 | - | -€846 | -€846 | |
| Amounts payable | 17/49 | €20,416 | €6,648 | -€13,768 | -67.4% |
| Amounts payable within one year | 42/48 | €20,416 | €6,648 | -€13,768 | -67.4% |
| Trade debts | 44 | €299 | - | -€299 | |
| Suppliers | 440/4 | €299 | - | -€299 | |
| Taxes, remuneration and social security | 45 | €925 | - | -€925 | |
| Taxes | 450/3 | €925 | - | -€925 | |
| Other amounts payable | 47/48 | €19,193 | €6,648 | -€12,545 | -65.4% |
| Non-recurring operating income | 76A | €11,548 | - | -€11,548 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €2,363 | - | -€2,363 | |
| Gross operating margin | 9900 | €18,259 | -€1,287 | -€19,546 | |
| Operating profit (loss) | 9901 | €15,508 | -€1,686 | -€17,195 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €104 | €62 | -€42 | -40.1% |
| Recurring financial charges | 65 | €104 | €62 | -€42 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €15,405 | -€1,748 | -€17,153 | |
| Income taxes | 67/77 | €2,846 | - | -€2,846 | |
| Profit (loss) for the period | 9904 | €12,559 | -€1,748 | -€14,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,559 | -€1,748 | -€14,307 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.