START WITH ME: 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.
What changed
START WITH ME
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
2024 · -€1,250+€1,250
Equity
€2,350
2024 · €2,350
Cash
€2,855
2024 · €3,600-€745
Balance sheet total
€2,855
2024 · €3,600-€745
Largest movements
Assets
- Cash -€745
down €745 (-20.7%), from €3,600 to €2,855
Equity and liabilities
- Other debts -€745
down €745 (-59.6%), from €1,250 to €505
Income statement
- Gross operating margin +€1,250
no longer reported in 2025 (was -€1,250)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,600 | €2,855 | -€745 | -20.7% |
| Current assets | 29/58 | €3,600 | €2,855 | -€745 | -20.7% |
| Cash at bank and in hand | 54/58 | €3,600 | €2,855 | -€745 | -20.7% |
| Total equity and liabilities | 10/49 | €3,600 | €2,855 | -€745 | -20.7% |
| Equity | 10/15 | €2,350 | €2,350 | = | 0.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Capital | 10 | €3,600 | €3,600 | = | 0.0% |
| Issued capital | 100 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,250 | -€1,250 | = | 0.0% |
| Amounts payable | 17/49 | €1,250 | €505 | -€745 | -59.6% |
| Amounts payable within one year | 42/48 | €1,250 | €505 | -€745 | -59.6% |
| Other amounts payable | 47/48 | €1,250 | €505 | -€745 | -59.6% |
| Gross operating margin | 9900 | -€1,250 | - | +€1,250 | |
| Operating profit (loss) | 9901 | -€1,250 | - | +€1,250 | |
| Profit (loss) for the period before taxes | 9903 | -€1,250 | - | +€1,250 | |
| Profit (loss) for the period | 9904 | -€1,250 | - | +€1,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,250 | - | +€1,250 |
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 9 October 2026 via checked.be.