SUPPLIES & CONCEPTS: 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.
SUPPLIES & CONCEPTS
Largest movements
- Receivables within one year -€61,297
down €61,297 (-39.0%), from €157,136 to €95,838
of which Other amounts receivable: -€37,709
- Tangible fixed assets -€12,292
no longer reported in 2025 (was €12,292)
- Financial fixed assets -€8,342
no longer reported in 2025 (was €8,342)
- Tax, wage and social debts -€50,507
down €50,507 (-44.0%), from €114,898 to €64,391
of which Taxes: -€48,836
- Trade debts -€34,306
down €34,306 (-87.4%), from €39,241 to €4,935
- Profit (loss) carried forward +€2,933
up €2,933 (+10.4%), from €28,188 to €31,121
- Gross operating margin -€18,707
down €18,707 (-53.7%), from €34,857 to €16,150
- Depreciation -€10,755
down €10,755 (-87.5%), from €12,292 to €1,537
- Taxes -€3,988
down €3,988 (-65.6%), from €6,080 to €2,091
- Financial charges -€2,607
down €2,607 (-96.8%), from €2,693 to €86
- Other operating charges -€1,395
down €1,395 (-92.6%), from €1,506 to €111
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 | €183,977 | €102,097 | -€81,880 | -44.5% |
| Fixed assets | 21/28 | €20,634 | - | -€20,634 | |
| Tangible fixed assets | 22/27 | €12,292 | - | -€12,292 | |
| Furniture and vehicles | 24 | €12,292 | - | -€12,292 | |
| Financial fixed assets | 28 | €8,342 | - | -€8,342 | |
| Current assets | 29/58 | €163,342 | €102,097 | -€61,246 | -37.5% |
| Amounts receivable within one year | 40/41 | €157,136 | €95,838 | -€61,297 | -39.0% |
| Trade receivables | 40 | €41,061 | €17,472 | -€23,589 | -57.4% |
| Other amounts receivable | 41 | €116,075 | €78,366 | -€37,709 | -32.5% |
| Cash at bank and in hand | 54/58 | €6,207 | €6,258 | +€52 | +0.8% |
| Total equity and liabilities | 10/49 | €183,977 | €102,097 | -€81,880 | -44.5% |
| Equity | 10/15 | €29,838 | €32,771 | +€2,933 | +9.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,188 | €31,121 | +€2,933 | +10.4% |
| Amounts payable | 17/49 | €154,139 | €69,326 | -€84,813 | -55.0% |
| Amounts payable within one year | 42/48 | €154,139 | €69,326 | -€84,813 | -55.0% |
| Trade debts | 44 | €39,241 | €4,935 | -€34,306 | -87.4% |
| Suppliers | 440/4 | €39,241 | €4,935 | -€34,306 | -87.4% |
| Taxes, remuneration and social security | 45 | €114,898 | €64,391 | -€50,507 | -44.0% |
| Taxes | 450/3 | €113,226 | €64,391 | -€48,836 | -43.1% |
| Remuneration and social security | 454/9 | €1,671 | - | -€1,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,292 | €1,537 | -€10,755 | -87.5% |
| Other operating charges | 640/8 | €1,506 | €111 | -€1,395 | -92.6% |
| Non-recurring operating charges | 66A | - | €9,406 | +€9,406 | |
| Gross operating margin | 9900 | €34,857 | €16,150 | -€18,707 | -53.7% |
| Operating profit (loss) | 9901 | €21,058 | €5,096 | -€15,963 | -75.8% |
| Financial income | 75/76B | €59 | €14 | -€44 | -75.4% |
| Recurring financial income | 75 | €59 | €14 | -€44 | -75.4% |
| Financial charges | 65/66B | €2,693 | €86 | -€2,607 | -96.8% |
| Recurring financial charges | 65 | €2,693 | €86 | -€2,607 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €18,424 | €5,024 | -€13,400 | -72.7% |
| Income taxes | 67/77 | €6,080 | €2,091 | -€3,988 | -65.6% |
| Profit (loss) for the period | 9904 | €12,344 | €2,933 | -€9,411 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | €2,933 | -€9,411 | -76.2% |
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 16 October 2026 via checked.be.