STANDING PROPERTIES: 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.
STANDING PROPERTIES
Largest movements
- Tangible fixed assets -€21,749
down €21,749 (-10.4%), from €208,646 to €186,896
- Deferred charges and accrued income -€2,432
down €2,432 (-89.1%), from €2,729 to €296
- Profit (loss) carried forward -€13,965
down €13,965 (-92.0%), from €15,172 to €1,207
- Accrued charges and deferred income -€11,069
down €11,069 (-57.4%), from €19,276 to €8,208
- Gross operating margin +€3,703
up €3,703 (+31.0%), from €11,945 to €15,648
- Depreciation +€670
up €670 (+3.2%), from €21,080 to €21,749
- Other operating charges +€338
up €338 (+4.6%), from €7,301 to €7,639
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 | €222,096 | €197,480 | -€24,616 | -11.1% |
| Fixed assets | 21/28 | €208,646 | €186,896 | -€21,749 | -10.4% |
| Tangible fixed assets | 22/27 | €208,646 | €186,896 | -€21,749 | -10.4% |
| Land and buildings | 22 | €208,646 | €186,896 | -€21,749 | -10.4% |
| Current assets | 29/58 | €13,450 | €10,584 | -€2,866 | -21.3% |
| Amounts receivable within one year | 40/41 | €2,671 | €1,959 | -€712 | -26.7% |
| Other amounts receivable | 41 | €2,671 | €1,959 | -€712 | -26.7% |
| Cash at bank and in hand | 54/58 | €8,050 | €8,329 | +€278 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,729 | €296 | -€2,432 | -89.1% |
| Total equity and liabilities | 10/49 | €222,096 | €197,480 | -€24,616 | -11.1% |
| Equity | 10/15 | €197,208 | €183,243 | -€13,965 | -7.1% |
| Contributions | 10/11 | €176,630 | €176,630 | = | 0.0% |
| Capital | 10 | €176,630 | €176,630 | = | 0.0% |
| Issued capital | 100 | €176,630 | €176,630 | = | 0.0% |
| Reserves | 13 | €5,407 | €5,407 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,407 | €5,407 | = | 0.0% |
| Legal reserve | 130 | €5,407 | €5,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,172 | €1,207 | -€13,965 | -92.0% |
| Amounts payable | 17/49 | €24,888 | €14,238 | -€10,650 | -42.8% |
| Amounts payable within one year | 42/48 | €5,611 | €6,030 | +€419 | +7.5% |
| Trade debts | 44 | €5,067 | €6,030 | +€964 | +19.0% |
| Suppliers | 440/4 | €5,067 | €6,030 | +€964 | +19.0% |
| Other amounts payable | 47/48 | €545 | - | -€545 | |
| Accrued charges and deferred income | 492/3 | €19,276 | €8,208 | -€11,069 | -57.4% |
| Non-recurring operating income | 76A | €4,451 | - | -€4,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,080 | €21,749 | +€670 | +3.2% |
| Other operating charges | 640/8 | €7,301 | €7,639 | +€338 | +4.6% |
| Gross operating margin | 9900 | €11,945 | €15,648 | +€3,703 | +31.0% |
| Operating profit (loss) | 9901 | -€16,436 | -€13,741 | +€2,695 | +16.4% |
| Financial charges | 65/66B | €164 | €224 | +€60 | +36.5% |
| Recurring financial charges | 65 | €164 | €224 | +€60 | +36.5% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€16,600 | -€13,965 | +€2,635 | +15.9% |
| Transfer from deferred taxes | 780 | €451 | - | -€451 | |
| Profit (loss) for the period | 9904 | -€16,149 | -€13,965 | +€2,183 | +13.5% |
| Transfer from tax-exempt reserves | 789 | €1,105 | - | -€1,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,044 | -€13,965 | +€1,079 | +7.2% |
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.