Straight Field: 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.
Straight Field
Largest movements
- Cash +€61,161
up €61,161 (+41.9%), from €146,118 to €207,280
mainly Net result for the year (+€55,063) and Contributions, distributions and other (+€18,687)
- Profit (loss) carried forward +€73,750
up €73,750 (+103.9%), from €71,014 to €144,764
- Accrued charges and deferred income -€13,053
down €13,053 (-70.0%), from €18,645 to €5,592
- Gross operating margin -€43,973
down €43,973 (-36.2%), from €121,333 to €77,360
- Taxes -€27,584
down €27,584 (-56.3%), from €49,011 to €21,427
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 | €163,903 | €225,480 | +€61,577 | +37.6% |
| Fixed assets | 21/28 | €438 | €438 | = | 0.0% |
| Tangible fixed assets | 22/27 | €438 | €438 | = | 0.0% |
| Furniture and vehicles | 24 | €438 | €438 | = | 0.0% |
| Current assets | 29/58 | €163,466 | €225,043 | +€61,577 | +37.7% |
| Amounts receivable within one year | 40/41 | €17,348 | €17,348 | = | 0.0% |
| Trade receivables | 40 | €7,628 | €7,628 | = | 0.0% |
| Other amounts receivable | 41 | €9,720 | €9,720 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €146,118 | €207,280 | +€61,161 | +41.9% |
| Deferred charges and accrued income | 490/1 | - | €415 | +€415 | |
| Total equity and liabilities | 10/49 | €163,903 | €225,480 | +€61,577 | +37.6% |
| Equity | 10/15 | €143,014 | €216,764 | +€73,750 | +51.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,014 | €144,764 | +€73,750 | +103.9% |
| Amounts payable | 17/49 | €20,889 | €8,716 | -€12,173 | -58.3% |
| Amounts payable after more than one year | 17 | €687 | €687 | = | 0.0% |
| Financial debts | 170/4 | €687 | €687 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,558 | €2,438 | +€880 | +56.5% |
| Financial debts | 43 | €56 | €56 | = | 0.0% |
| Credit institutions | 430/8 | €56 | €56 | = | 0.0% |
| Trade debts | 44 | €1,379 | €2,259 | +€880 | +63.9% |
| Suppliers | 440/4 | €1,379 | €2,259 | +€880 | +63.9% |
| Other amounts payable | 47/48 | €123 | €123 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €18,645 | €5,592 | -€13,053 | -70.0% |
| Remuneration, social security and pensions | 62 | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | - | -€253 | |
| Other operating charges | 640/8 | €1,017 | €387 | -€630 | -61.9% |
| Gross operating margin | 9900 | €121,333 | €77,360 | -€43,973 | -36.2% |
| Operating profit (loss) | 9901 | €120,063 | €76,653 | -€43,410 | -36.2% |
| Financial income | 75/76B | €31 | €78 | +€48 | +156.4% |
| Recurring financial income | 75 | €31 | €78 | +€48 | +156.4% |
| Financial charges | 65/66B | €829 | €242 | -€587 | -70.8% |
| Recurring financial charges | 65 | €829 | €242 | -€587 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €119,264 | €76,490 | -€42,775 | -35.9% |
| Income taxes | 67/77 | €49,011 | €21,427 | -€27,584 | -56.3% |
| Profit (loss) for the period | 9904 | €70,253 | €55,063 | -€15,191 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,253 | €55,063 | -€15,191 | -21.6% |
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 8 October 2026 via checked.be.