'T VERLENGD WEEKEND: 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 VERLENGD WEEKEND
Largest movements
- Current investments -€5,000
no longer reported in 2025 (was €5,000)
- Cash +€3,948
up €3,948 (+11.1%), from €35,472 to €39,420
mainly Depreciation (+€5,290) and Current investments (+€5,000)
- Tangible fixed assets -€3,711
down €3,711 (-59.3%), from €6,255 to €2,544
of which Plant, machinery and equipment: -€2,224
- Stocks and contracts -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Receivables within one year -€894
down €894 (-81.7%), from €1,094 to €201
of which Other amounts receivable: -€458
- Tax, wage and social debts -€3,501
down €3,501 (-44.1%), from €7,944 to €4,443
- Debts after one year -€3,021
down €3,021 (-100%), from €3,021 to €0
- Other debts +€1,454
up €1,454 (+29.6%), from €4,910 to €6,364
- Trade debts -€1,036
down €1,036 (-8.3%), from €12,520 to €11,484
- Gross operating margin +€4,244
up €4,244 (+97.4%), from €4,357 to €8,601
- Depreciation +€2,915
up €2,915 (+123%), from €2,375 to €5,290
- Financial charges -€1,263
down €1,263 (-35.5%), from €3,557 to €2,294
of which Non-recurring financial charges: -€1,038
- Other operating charges -€978
down €978 (-42.0%), from €2,330 to €1,353
- Staff costs +€530
new in 2025: €530
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 | €54,379 | €47,731 | -€6,647 | -12.2% |
| Fixed assets | 21/28 | €9,155 | €5,444 | -€3,711 | -40.5% |
| Tangible fixed assets | 22/27 | €6,255 | €2,544 | -€3,711 | -59.3% |
| Plant, machinery and equipment | 23 | €3,579 | €1,355 | -€2,224 | -62.1% |
| Furniture and vehicles | 24 | €2,676 | €1,189 | -€1,487 | -55.6% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €45,224 | €42,288 | -€2,936 | -6.5% |
| Stocks and contracts in progress | 3 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Stocks | 30/36 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €1,094 | €201 | -€894 | -81.7% |
| Trade receivables | 40 | €636 | €201 | -€436 | -68.5% |
| Other amounts receivable | 41 | €458 | €0 | -€458 | -100% |
| Current investments | 50/53 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €35,472 | €39,420 | +€3,948 | +11.1% |
| Deferred charges and accrued income | 490/1 | €657 | €667 | +€10 | +1.5% |
| Total equity and liabilities | 10/49 | €54,379 | €47,731 | -€6,647 | -12.2% |
| Equity | 10/15 | €22,801 | €22,078 | -€722 | -3.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,801 | €16,355 | -€446 | -2.7% |
| Distributable reserves | 133 | €16,801 | €16,355 | -€446 | -2.7% |
| Profit (loss) carried forward | 14 | - | -€276 | -€276 | |
| Amounts payable | 17/49 | €31,578 | €25,653 | -€5,925 | -18.8% |
| Amounts payable after more than one year | 17 | €3,021 | €0 | -€3,021 | -100% |
| Financial debts | 170/4 | €3,021 | €0 | -€3,021 | -100% |
| Amounts payable within one year | 42/48 | €28,557 | €25,322 | -€3,234 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €3,183 | €3,032 | -€151 | -4.7% |
| Trade debts | 44 | €12,520 | €11,484 | -€1,036 | -8.3% |
| Suppliers | 440/4 | €12,520 | €11,484 | -€1,036 | -8.3% |
| Taxes, remuneration and social security | 45 | €7,944 | €4,443 | -€3,501 | -44.1% |
| Taxes | 450/3 | €7,944 | €4,443 | -€3,501 | -44.1% |
| Other amounts payable | 47/48 | €4,910 | €6,364 | +€1,454 | +29.6% |
| Accrued charges and deferred income | 492/3 | - | €331 | +€331 | |
| Remuneration, social security and pensions | 62 | - | €530 | +€530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €5,290 | +€2,915 | +123% |
| Other operating charges | 640/8 | €2,330 | €1,353 | -€978 | -42.0% |
| Gross operating margin | 9900 | €4,357 | €8,601 | +€4,244 | +97.4% |
| Operating profit (loss) | 9901 | -€348 | €1,429 | +€1,777 | |
| Financial income | 75/76B | €392 | €316 | -€76 | -19.4% |
| Recurring financial income | 75 | €392 | €316 | -€76 | -19.4% |
| Financial charges | 65/66B | €3,557 | €2,294 | -€1,263 | -35.5% |
| Recurring financial charges | 65 | €2,519 | €2,294 | -€226 | -9.0% |
| Non-recurring financial charges | 66B | €1,038 | €0 | -€1,038 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€3,513 | -€549 | +€2,964 | +84.4% |
| Income taxes | 67/77 | - | €174 | +€174 | |
| Profit (loss) for the period | 9904 | -€3,513 | -€722 | +€2,790 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,513 | -€722 | +€2,790 | +79.4% |
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 30 October 2026 via checked.be.