T & A: 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.
T & A
Largest movements
- Tangible fixed assets -€1,044
down €1,044 (-7.0%), from €14,816 to €13,771
- Profit (loss) carried forward -€2,408
down €2,408 (-1.6%), from -€152,737 to -€155,145
- Other debts +€1,363
up €1,363 (+1.0%), from €131,566 to €132,929
- Gross operating margin -€279
down €279 (-248.9%), from -€112 to -€392
- Other operating charges +€29
up €29 (+3.1%), from €942 to €972
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,816 | €13,771 | -€1,044 | -7.0% |
| Fixed assets | 21/28 | €14,816 | €13,771 | -€1,044 | -7.0% |
| Tangible fixed assets | 22/27 | €14,816 | €13,771 | -€1,044 | -7.0% |
| Land and buildings | 22 | €14,816 | €13,771 | -€1,044 | -7.0% |
| Total equity and liabilities | 10/49 | €14,816 | €13,771 | -€1,044 | -7.0% |
| Equity | 10/15 | -€121,750 | -€124,158 | -€2,408 | -2.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,737 | -€155,145 | -€2,408 | -1.6% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €131,566 | €132,929 | +€1,363 | +1.0% |
| Amounts payable within one year | 42/48 | €131,566 | €132,929 | +€1,363 | +1.0% |
| Other amounts payable | 47/48 | €131,566 | €132,929 | +€1,363 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €1,044 | = | 0.0% |
| Other operating charges | 640/8 | €942 | €972 | +€29 | +3.1% |
| Gross operating margin | 9900 | -€112 | -€392 | -€279 | -248.9% |
| Operating profit (loss) | 9901 | -€2,099 | -€2,408 | -€309 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,099 | -€2,408 | -€309 | -14.7% |
| Profit (loss) for the period | 9904 | -€2,099 | -€2,408 | -€309 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,099 | -€2,408 | -€309 | -14.7% |
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 9 October 2026 via checked.be.