STAT-UP: 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.
STAT-UP
Largest movements
- Receivables within one year -€1,676
down €1,676 (-29.9%), from €5,612 to €3,936
- Cash +€1,440
up €1,440 (+91.7%), from €1,572 to €3,012
mainly Receivables within one year (+€1,676) and Depreciation (+€331)
- Tangible fixed assets -€331
down €331 (-44.1%), from €750 to €419
- Tax, wage and social debts -€981
no longer reported in 2025 (was €981)
- Profit (loss) carried forward +€260
up €260 (+6.7%), from -€3,858 to -€3,598
- Trade debts +€149
up €149 (+49.2%), from €302 to €450
- Gross operating margin +€4,249
up €4,249, from -€3,233 to €1,016
- Other operating charges +€273
up €273 (+91.5%), from €298 to €571
- Depreciation -€90
down €90 (-21.4%), from €420 to €331
- Financial charges -€52
down €52 (-29.2%), from €177 to €125
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 | €8,204 | €7,632 | -€572 | -7.0% |
| Fixed assets | 21/28 | €750 | €419 | -€331 | -44.1% |
| Tangible fixed assets | 22/27 | €750 | €419 | -€331 | -44.1% |
| Furniture and vehicles | 24 | €750 | €419 | -€331 | -44.1% |
| Current assets | 29/58 | €7,454 | €7,213 | -€242 | -3.2% |
| Amounts receivable within one year | 40/41 | €5,612 | €3,936 | -€1,676 | -29.9% |
| Other amounts receivable | 41 | €5,612 | €3,936 | -€1,676 | -29.9% |
| Cash at bank and in hand | 54/58 | €1,572 | €3,012 | +€1,440 | +91.7% |
| Deferred charges and accrued income | 490/1 | €271 | €264 | -€6 | -2.3% |
| Total equity and liabilities | 10/49 | €8,204 | €7,632 | -€572 | -7.0% |
| Equity | 10/15 | €6,922 | €7,182 | +€260 | +3.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €2,780 | €2,780 | = | 0.0% |
| Distributable reserves | 133 | €2,780 | €2,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,858 | -€3,598 | +€260 | +6.7% |
| Amounts payable | 17/49 | €1,282 | €450 | -€832 | -64.9% |
| Amounts payable within one year | 42/48 | €1,282 | €450 | -€832 | -64.9% |
| Trade debts | 44 | €302 | €450 | +€149 | +49.2% |
| Suppliers | 440/4 | €302 | €450 | +€149 | +49.2% |
| Taxes, remuneration and social security | 45 | €981 | - | -€981 | |
| Taxes | 450/3 | €981 | - | -€981 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €331 | -€90 | -21.4% |
| Other operating charges | 640/8 | €298 | €571 | +€273 | +91.5% |
| Gross operating margin | 9900 | -€3,233 | €1,016 | +€4,249 | |
| Operating profit (loss) | 9901 | -€3,952 | €115 | +€4,066 | |
| Financial income | 75/76B | €271 | €270 | -€0 | -0.1% |
| Recurring financial income | 75 | €271 | €270 | -€0 | -0.1% |
| Financial charges | 65/66B | €177 | €125 | -€52 | -29.2% |
| Recurring financial charges | 65 | €177 | €125 | -€52 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,858 | €260 | +€4,118 | |
| Profit (loss) for the period | 9904 | -€3,858 | €260 | +€4,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,858 | €260 | +€4,118 |
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 8 October 2026 via checked.be.