Step-@-site !: 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.
Step-@-site !
Largest movements
- Receivables within one year +€233,422
up €233,422 (+2,227%), from €10,480 to €243,902
of which Trade receivables: +€243,028
- Cash +€39,772
up €39,772 (+158%), from €25,189 to €64,961
mainly Trade debts (+€237,168) and Tax, wage and social debts (+€23,904)
- Trade debts +€237,168
up €237,168 (+7,250%), from €3,271 to €240,439
- Tax, wage and social debts +€23,904
up €23,904 (+3,966%), from €603 to €24,506
- Profit (loss) carried forward +€12,123
up €12,123 (+10.3%), from -€117,327 to -€105,204
- Gross operating margin +€35,437
up €35,437, from -€18,963 to €16,474
- Taxes -€12,612
down €12,612 (-75.7%), from €16,653 to €4,041
- Other operating charges -€1,274
down €1,274 (-100%), from €1,274 to €0
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 | €35,669 | €308,863 | +€273,194 | +766% |
| Current assets | 29/58 | €35,669 | €308,863 | +€273,194 | +766% |
| Amounts receivable within one year | 40/41 | €10,480 | €243,902 | +€233,422 | +2,227% |
| Trade receivables | 40 | €0 | €243,028 | +€243,028 | |
| Other amounts receivable | 41 | €10,480 | €875 | -€9,605 | -91.7% |
| Cash at bank and in hand | 54/58 | €25,189 | €64,961 | +€39,772 | +158% |
| Total equity and liabilities | 10/49 | €35,669 | €308,863 | +€273,194 | +766% |
| Equity | 10/15 | €31,795 | €43,918 | +€12,123 | +38.1% |
| Contributions | 10/11 | €148,750 | €148,750 | = | 0.0% |
| Capital | 10 | €148,750 | €148,750 | = | 0.0% |
| Issued capital | 100 | €148,750 | €148,750 | = | 0.0% |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372 | €372 | = | 0.0% |
| Legal reserve | 130 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,327 | -€105,204 | +€12,123 | +10.3% |
| Amounts payable | 17/49 | €3,874 | €264,945 | +€261,071 | +6,739% |
| Amounts payable within one year | 42/48 | €3,874 | €264,945 | +€261,071 | +6,739% |
| Trade debts | 44 | €3,271 | €240,439 | +€237,168 | +7,250% |
| Suppliers | 440/4 | €3,271 | €240,439 | +€237,168 | +7,250% |
| Taxes, remuneration and social security | 45 | €603 | €24,506 | +€23,904 | +3,966% |
| Taxes | 450/3 | €603 | €24,506 | +€23,904 | +3,966% |
| Other operating charges | 640/8 | €1,274 | €0 | -€1,274 | -100% |
| Gross operating margin | 9900 | -€18,963 | €16,474 | +€35,437 | |
| Operating profit (loss) | 9901 | -€20,237 | €16,474 | +€36,711 | |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Financial charges | 65/66B | €344 | €310 | -€34 | -9.9% |
| Recurring financial charges | 65 | €344 | €310 | -€34 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,557 | €16,164 | +€36,721 | |
| Income taxes | 67/77 | €16,653 | €4,041 | -€12,612 | -75.7% |
| Profit (loss) for the period | 9904 | -€37,210 | €12,123 | +€49,333 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,210 | €12,123 | +€49,333 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.