SUSTAINABILITY PARTNER: 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.
SUSTAINABILITY PARTNER
Largest movements
- Receivables within one year -€5,158
down €5,158 (-68.4%), from €7,545 to €2,387
of which Trade receivables: -€7,284
- Cash +€1,056
up €1,056 (+208%), from €507 to €1,563
mainly Accrued charges and deferred income (+€20,520) and Receivables within one year (+€5,158)
- Deferred charges and accrued income +€377
up €377 (+12.7%), from €2,972 to €3,348
- Accrued charges and deferred income +€20,520
new in 2025: €20,520
- Profit (loss) carried forward -€16,239
new in 2025: -€16,239
- Reserves -€7,335
no longer reported in 2025 (was €7,335)
- Tax, wage and social debts -€1,020
no longer reported in 2025 (was €1,020)
- Trade debts +€412
up €412 (+67.9%), from €606 to €1,017
- Gross operating margin -€24,398
down €24,398, from €3,241 to -€21,157
- Other operating charges +€1,674
up €1,674 (+414%), from €404 to €2,078
- Taxes -€631
no longer reported in 2025 (was €631)
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 | €11,024 | €7,298 | -€3,726 | -33.8% |
| Current assets | 29/58 | €11,024 | €7,298 | -€3,726 | -33.8% |
| Amounts receivable within one year | 40/41 | €7,545 | €2,387 | -€5,158 | -68.4% |
| Trade receivables | 40 | €7,545 | €261 | -€7,284 | -96.5% |
| Other amounts receivable | 41 | - | €2,126 | +€2,126 | |
| Cash at bank and in hand | 54/58 | €507 | €1,563 | +€1,056 | +208% |
| Deferred charges and accrued income | 490/1 | €2,972 | €3,348 | +€377 | +12.7% |
| Total equity and liabilities | 10/49 | €11,024 | €7,298 | -€3,726 | -33.8% |
| Equity | 10/15 | €9,335 | -€14,239 | -€23,574 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,335 | - | -€7,335 | |
| Distributable reserves | 133 | €7,335 | - | -€7,335 | |
| Profit (loss) carried forward | 14 | - | -€16,239 | -€16,239 | |
| Amounts payable | 17/49 | €1,689 | €21,537 | +€19,848 | +1,175% |
| Amounts payable within one year | 42/48 | €1,689 | €1,017 | -€672 | -39.8% |
| Trade debts | 44 | €606 | €1,017 | +€412 | +67.9% |
| Suppliers | 440/4 | €606 | €1,017 | +€412 | +67.9% |
| Taxes, remuneration and social security | 45 | €1,020 | - | -€1,020 | |
| Taxes | 450/3 | €1,020 | - | -€1,020 | |
| Other amounts payable | 47/48 | €63 | - | -€63 | |
| Accrued charges and deferred income | 492/3 | - | €20,520 | +€20,520 | |
| Other operating charges | 640/8 | €404 | €2,078 | +€1,674 | +414% |
| Gross operating margin | 9900 | €3,241 | -€21,157 | -€24,398 | |
| Operating profit (loss) | 9901 | €2,837 | -€23,235 | -€26,072 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -10.5% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -10.5% |
| Financial charges | 65/66B | €267 | €341 | +€74 | +27.5% |
| Recurring financial charges | 65 | €267 | €341 | +€74 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €2,571 | -€23,574 | -€26,145 | |
| Income taxes | 67/77 | €631 | - | -€631 | |
| Profit (loss) for the period | 9904 | €1,940 | -€23,574 | -€25,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,940 | -€23,574 | -€25,514 |
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 30 October 2026 via checked.be.