T ON IT: 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 ON IT
Largest movements
- Receivables within one year -€23,877
down €23,877 (-88.3%), from €27,048 to €3,171
of which Trade receivables: -€24,128
- Current investments -€6,863
down €6,863 (-17.1%), from €40,177 to €33,314
- Cash +€4,082
up €4,082 (+34.5%), from €11,844 to €15,926
mainly Receivables within one year (+€23,877) and Current investments (+€6,863)
- Tangible fixed assets +€989
up €989 (+20.4%), from €4,858 to €5,847
of which Furniture and vehicles: +€1,891
- Deferred charges and accrued income -€988
down €988 (-20.9%), from €4,734 to €3,746
- Profit (loss) carried forward -€20,705
new in 2025: -€20,705
- Trade debts -€5,192
down €5,192 (-70.6%), from €7,355 to €2,164
- Gross operating margin -€28,809
down €28,809, from €11,583 to -€17,225
- Depreciation -€3,102
down €3,102 (-58.3%), from €5,322 to €2,219
- Other operating charges +€280
up €280 (+25.8%), from €1,088 to €1,369
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 | €89,361 | €62,704 | -€26,657 | -29.8% |
| Fixed assets | 21/28 | €5,558 | €6,547 | +€989 | +17.8% |
| Tangible fixed assets | 22/27 | €4,858 | €5,847 | +€989 | +20.4% |
| Plant, machinery and equipment | 23 | €3,052 | €2,149 | -€902 | -29.6% |
| Furniture and vehicles | 24 | €1,807 | €3,698 | +€1,891 | +105% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €83,803 | €56,157 | -€27,646 | -33.0% |
| Amounts receivable within one year | 40/41 | €27,048 | €3,171 | -€23,877 | -88.3% |
| Trade receivables | 40 | €27,002 | €2,873 | -€24,128 | -89.4% |
| Other amounts receivable | 41 | €46 | €297 | +€251 | +548% |
| Current investments | 50/53 | €40,177 | €33,314 | -€6,863 | -17.1% |
| Cash at bank and in hand | 54/58 | €11,844 | €15,926 | +€4,082 | +34.5% |
| Deferred charges and accrued income | 490/1 | €4,734 | €3,746 | -€988 | -20.9% |
| Total equity and liabilities | 10/49 | €89,361 | €62,704 | -€26,657 | -29.8% |
| Equity | 10/15 | €81,533 | €60,540 | -€20,993 | -25.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,133 | €68,845 | -€288 | -0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,273 | €66,985 | -€288 | -0.4% |
| Profit (loss) carried forward | 14 | - | -€20,705 | -€20,705 | |
| Amounts payable | 17/49 | €7,828 | €2,164 | -€5,664 | -72.4% |
| Amounts payable within one year | 42/48 | €7,828 | €2,164 | -€5,664 | -72.4% |
| Trade debts | 44 | €7,355 | €2,164 | -€5,192 | -70.6% |
| Suppliers | 440/4 | €7,355 | €2,164 | -€5,192 | -70.6% |
| Taxes, remuneration and social security | 45 | €473 | - | -€473 | |
| Taxes | 450/3 | €473 | - | -€473 | |
| Non-recurring operating income | 76A | €782 | €3,597 | +€2,815 | +360% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,322 | €2,219 | -€3,102 | -58.3% |
| Other operating charges | 640/8 | €1,088 | €1,369 | +€280 | +25.8% |
| Gross operating margin | 9900 | €11,583 | -€17,225 | -€28,809 | |
| Operating profit (loss) | 9901 | €5,173 | -€20,813 | -€25,987 | |
| Financial income | 75/76B | €332 | €196 | -€136 | -41.0% |
| Recurring financial income | 75 | €332 | €196 | -€136 | -41.0% |
| Financial charges | 65/66B | €422 | €375 | -€47 | -11.1% |
| Recurring financial charges | 65 | €422 | €375 | -€47 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €5,083 | -€20,993 | -€26,076 | |
| Income taxes | 67/77 | €42 | - | -€42 | |
| Profit (loss) for the period | 9904 | €5,041 | -€20,993 | -€26,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,041 | -€20,993 | -€26,034 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.