STATUS APARTE: 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.
STATUS APARTE
Largest movements
- Stocks and contracts -€66,985
down €66,985 (-19.5%), from €343,859 to €276,874
- Tangible fixed assets +€36,402
up €36,402 (+11.9%), from €305,784 to €342,187
of which Furniture and vehicles: +€85,567
- Cash +€8,028
up €8,028 (+14.6%), from €54,885 to €62,913
mainly Stocks and contracts (+€66,985) and Depreciation (+€65,174)
- Debts after one year -€30,113
down €30,113 (-6.7%), from €446,994 to €416,881
- Trade debts -€16,298
down €16,298 (-70.3%), from €23,171 to €6,873
- Current portion of long-term debt +€11,029
up €11,029 (+56.3%), from €19,581 to €30,610
- Other debts +€10,607
up €10,607 (+33.2%), from €31,937 to €42,544
- Tax, wage and social debts -€8,547
down €8,547 (-13.1%), from €65,113 to €56,566
of which Taxes: -€10,488
- Gross operating margin +€11,843
up €11,843 (+7.5%), from €157,344 to €169,188
- Depreciation +€10,001
up €10,001 (+18.1%), from €55,173 to €65,174
- Staff costs +€3,379
up €3,379 (+5.1%), from €65,705 to €69,084
- Taxes -€2,264
down €2,264 (-31.5%), from €7,196 to €4,931
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.
Derived cash bridge
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 | €747,416 | €720,362 | -€27,053 | -3.6% |
| Fixed assets | 21/28 | €307,150 | €342,965 | +€35,814 | +11.7% |
| Intangible fixed assets | 21 | €1,187 | €599 | -€588 | -49.5% |
| Tangible fixed assets | 22/27 | €305,784 | €342,187 | +€36,402 | +11.9% |
| Plant, machinery and equipment | 23 | €20,342 | €13,480 | -€6,862 | -33.7% |
| Furniture and vehicles | 24 | €2,602 | €88,169 | +€85,567 | +3,288% |
| Other tangible fixed assets | 26 | €282,840 | €240,538 | -€42,302 | -15.0% |
| Financial fixed assets | 28 | €179 | €179 | = | 0.0% |
| Current assets | 29/58 | €440,265 | €377,398 | -€62,868 | -14.3% |
| Stocks and contracts in progress | 3 | €343,859 | €276,874 | -€66,985 | -19.5% |
| Stocks | 30/36 | €343,859 | €276,874 | -€66,985 | -19.5% |
| Amounts receivable within one year | 40/41 | €27,062 | €24,411 | -€2,651 | -9.8% |
| Trade receivables | 40 | €10,265 | €0 | -€10,265 | -100% |
| Other amounts receivable | 41 | €16,797 | €24,411 | +€7,614 | +45.3% |
| Cash at bank and in hand | 54/58 | €54,885 | €62,913 | +€8,028 | +14.6% |
| Deferred charges and accrued income | 490/1 | €14,460 | €13,200 | -€1,260 | -8.7% |
| Total equity and liabilities | 10/49 | €747,416 | €720,362 | -€27,053 | -3.6% |
| Equity | 10/15 | €160,529 | €166,289 | +€5,759 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,111 | €75,111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,111 | €75,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,818 | €72,577 | +€5,759 | +8.6% |
| Amounts payable | 17/49 | €586,886 | €554,074 | -€32,813 | -5.6% |
| Amounts payable after more than one year | 17 | €446,994 | €416,881 | -€30,113 | -6.7% |
| Financial debts | 170/4 | €446,994 | €416,881 | -€30,113 | -6.7% |
| Amounts payable within one year | 42/48 | €139,802 | €136,593 | -€3,209 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €19,581 | €30,610 | +€11,029 | +56.3% |
| Trade debts | 44 | €23,171 | €6,873 | -€16,298 | -70.3% |
| Suppliers | 440/4 | €23,171 | €6,873 | -€16,298 | -70.3% |
| Taxes, remuneration and social security | 45 | €65,113 | €56,566 | -€8,547 | -13.1% |
| Taxes | 450/3 | €51,797 | €41,309 | -€10,488 | -20.2% |
| Remuneration and social security | 454/9 | €13,316 | €15,257 | +€1,941 | +14.6% |
| Other amounts payable | 47/48 | €31,937 | €42,544 | +€10,607 | +33.2% |
| Accrued charges and deferred income | 492/3 | €91 | €600 | +€509 | +562% |
| Remuneration, social security and pensions | 62 | €65,705 | €69,084 | +€3,379 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,173 | €65,174 | +€10,001 | +18.1% |
| Other operating charges | 640/8 | €2,628 | €1,951 | -€677 | -25.8% |
| Gross operating margin | 9900 | €157,344 | €169,188 | +€11,843 | +7.5% |
| Operating profit (loss) | 9901 | €33,838 | €32,979 | -€860 | -2.5% |
| Financial income | 75/76B | €1,063 | €1,205 | +€142 | +13.4% |
| Recurring financial income | 75 | €1,063 | €1,205 | +€142 | +13.4% |
| Financial charges | 65/66B | €22,581 | €23,493 | +€912 | +4.0% |
| Recurring financial charges | 65 | €22,581 | €23,493 | +€912 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €12,320 | €10,691 | -€1,629 | -13.2% |
| Income taxes | 67/77 | €7,196 | €4,931 | -€2,264 | -31.5% |
| Profit (loss) for the period | 9904 | €5,125 | €5,759 | +€635 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,125 | €5,759 | +€635 | +12.4% |
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 29 October 2026 via checked.be.