SUMARYUK: 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.
SUMARYUK
Largest movements
- Receivables within one year -€27,226
down €27,226 (-39.0%), from €69,785 to €42,559
of which Trade receivables: -€26,456
- Cash -€7,339
down €7,339 (-99.7%), from €7,364 to €25
mainly Trade debts (-€18,467) and Other debts (-€10,726)
- Tangible fixed assets -€4,330
down €4,330 (-77.0%), from €5,624 to €1,294
- Trade debts -€18,467
down €18,467 (-40.8%), from €45,212 to €26,745
- Other debts -€10,726
down €10,726 (-66.3%), from €16,173 to €5,447
- Advances received -€4,560
no longer reported in 2025 (was €4,560)
- Profit (loss) carried forward -€3,748
down €3,748 (-82.8%), from €4,528 to €780
- Tax, wage and social debts -€1,394
down €1,394 (-32.4%), from €4,300 to €2,906
- Purchases and services +€180,999
new in 2025: €180,999
- Turnover +€178,745
new in 2025: €178,745
- Gross operating margin -€9,297
down €9,297, from €7,258 to -€2,039
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 | €82,773 | €43,878 | -€38,895 | -47.0% |
| Fixed assets | 21/28 | €5,624 | €1,294 | -€4,330 | -77.0% |
| Tangible fixed assets | 22/27 | €5,624 | €1,294 | -€4,330 | -77.0% |
| Furniture and vehicles | 24 | €5,624 | €1,294 | -€4,330 | -77.0% |
| Current assets | 29/58 | €77,149 | €42,584 | -€34,565 | -44.8% |
| Amounts receivable within one year | 40/41 | €69,785 | €42,559 | -€27,226 | -39.0% |
| Trade receivables | 40 | €68,862 | €42,407 | -€26,456 | -38.4% |
| Other amounts receivable | 41 | €923 | €153 | -€770 | -83.5% |
| Cash at bank and in hand | 54/58 | €7,364 | €25 | -€7,339 | -99.7% |
| Total equity and liabilities | 10/49 | €82,773 | €43,878 | -€38,895 | -47.0% |
| Equity | 10/15 | €12,528 | €8,780 | -€3,748 | -29.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,528 | €780 | -€3,748 | -82.8% |
| Amounts payable | 17/49 | €70,245 | €35,098 | -€35,147 | -50.0% |
| Amounts payable within one year | 42/48 | €70,245 | €35,098 | -€35,147 | -50.0% |
| Trade debts | 44 | €45,212 | €26,745 | -€18,467 | -40.8% |
| Suppliers | 440/4 | €45,212 | €26,745 | -€18,467 | -40.8% |
| Advances received on contracts in progress | 46 | €4,560 | - | -€4,560 | |
| Taxes, remuneration and social security | 45 | €4,300 | €2,906 | -€1,394 | -32.4% |
| Taxes | 450/3 | €4,300 | €2,906 | -€1,394 | -32.4% |
| Other amounts payable | 47/48 | €16,173 | €5,447 | -€10,726 | -66.3% |
| Turnover | 70 | - | €178,745 | +€178,745 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €180,999 | +€180,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28 | €330 | +€302 | +1077.5% |
| Other operating charges | 640/8 | €511 | €1,051 | +€539 | +105.4% |
| Gross operating margin | 9900 | €7,258 | -€2,039 | -€9,297 | |
| Operating profit (loss) | 9901 | €6,719 | -€3,420 | -€10,139 | |
| Financial income | 75/76B | €8 | €1 | -€6 | -86.5% |
| Recurring financial income | 75 | €8 | €1 | -€6 | -86.5% |
| Financial charges | 65/66B | €40 | €163 | +€123 | +311.6% |
| Recurring financial charges | 65 | €40 | €163 | +€123 | +311.6% |
| Profit (loss) for the period before taxes | 9903 | €6,687 | -€3,581 | -€10,268 | |
| Income taxes | 67/77 | €1,300 | €166 | -€1,134 | -87.2% |
| Profit (loss) for the period | 9904 | €5,387 | -€3,748 | -€9,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,387 | -€3,748 | -€9,135 |
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 2 October 2026 via checked.be.