SUPPORT P & T: 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.
SUPPORT P & T
Largest movements
- Cash +€18,848
up €18,848 (+54.5%), from €34,601 to €53,449
mainly Net result for the year (+€41,136) and Depreciation (+€8,461)
- Tangible fixed assets -€8,461
down €8,461 (-27.0%), from €31,347 to €22,886
- Receivables within one year -€6,605
down €6,605 (-45.4%), from €14,555 to €7,951
of which Trade receivables: -€9,964
- Reserves +€41,136
up €41,136 (+146%), from €28,209 to €69,345
- Other debts -€39,332
no longer reported in 2025 (was €39,332)
- Tax, wage and social debts +€1,942
up €1,942 (+17.3%), from €11,215 to €13,157
- Gross operating margin +€26,305
up €26,305 (+62.9%), from €41,826 to €68,131
- Depreciation +€5,964
up €5,964 (+239%), from €2,497 to €8,461
- Taxes +€5,964
up €5,964 (+53.6%), from €11,121 to €17,085
- Financial charges +€1,449
new in 2025: €1,449
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 | €82,094 | €85,549 | +€3,455 | +4.2% |
| Fixed assets | 21/28 | €31,347 | €22,886 | -€8,461 | -27.0% |
| Tangible fixed assets | 22/27 | €31,347 | €22,886 | -€8,461 | -27.0% |
| Furniture and vehicles | 24 | €31,347 | €22,886 | -€8,461 | -27.0% |
| Current assets | 29/58 | €50,748 | €62,663 | +€11,915 | +23.5% |
| Amounts receivable within one year | 40/41 | €14,555 | €7,951 | -€6,605 | -45.4% |
| Trade receivables | 40 | €14,555 | €4,591 | -€9,964 | -68.5% |
| Other amounts receivable | 41 | - | €3,360 | +€3,360 | |
| Cash at bank and in hand | 54/58 | €34,601 | €53,449 | +€18,848 | +54.5% |
| Deferred charges and accrued income | 490/1 | €1,591 | €1,264 | -€328 | -20.6% |
| Total equity and liabilities | 10/49 | €82,094 | €85,549 | +€3,455 | +4.2% |
| Equity | 10/15 | €31,209 | €72,345 | +€41,136 | +132% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,209 | €69,345 | +€41,136 | +146% |
| Distributable reserves | 133 | €28,209 | €69,345 | +€41,136 | +146% |
| Amounts payable | 17/49 | €50,885 | €13,204 | -€37,682 | -74.1% |
| Amounts payable within one year | 42/48 | €50,885 | €13,204 | -€37,682 | -74.1% |
| Trade debts | 44 | €339 | €47 | -€292 | -86.1% |
| Suppliers | 440/4 | €339 | €47 | -€292 | -86.1% |
| Taxes, remuneration and social security | 45 | €11,215 | €13,157 | +€1,942 | +17.3% |
| Taxes | 450/3 | €11,215 | €13,157 | +€1,942 | +17.3% |
| Other amounts payable | 47/48 | €39,332 | - | -€39,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €8,461 | +€5,964 | +239% |
| Gross operating margin | 9900 | €41,826 | €68,131 | +€26,305 | +62.9% |
| Operating profit (loss) | 9901 | €39,330 | €59,671 | +€20,341 | +51.7% |
| Financial charges | 65/66B | - | €1,449 | +€1,449 | |
| Recurring financial charges | 65 | - | €1,449 | +€1,449 | |
| Profit (loss) for the period before taxes | 9903 | €39,330 | €58,221 | +€18,892 | +48.0% |
| Income taxes | 67/77 | €11,121 | €17,085 | +€5,964 | +53.6% |
| Profit (loss) for the period | 9904 | €28,209 | €41,136 | +€12,927 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,209 | €41,136 | +€12,927 | +45.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.