Table 8: what changed
Two fiscal 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.
Table 8
Largest movements
- Cash -€1,272
down €1,272 (-31.8%), from €4,000 to €2,728
mainly Net result for the year (-€38,009) and Current investments (-€127)
- Current investments +€127
new in 2025: €127
- Profit (loss) carried forward -€38,009
new in 2025: -€38,009
- Other debts +€36,864
new in 2025: €36,864
- Financial charges +€12,230
new in 2025: €12,230
- Gross operating margin -€4,813
new in 2025: -€4,813
- Financial income +€1,058
new in 2025: €1,058
- Other operating charges +€120
new in 2025: €120
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €4,000 | €2,856 | -€1,144 | -28.6% |
| Current assets | 29/58 | €4,000 | €2,856 | -€1,144 | -28.6% |
| Current investments | 50/53 | - | €127 | +€127 | |
| Cash at bank and in hand | 54/58 | €4,000 | €2,728 | -€1,272 | -31.8% |
| Total equity and liabilities | 10/49 | €4,000 | €2,856 | -€1,144 | -28.6% |
| Equity | 10/15 | €4,000 | -€34,009 | -€38,009 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€38,009 | -€38,009 | |
| Amounts payable | 17/49 | - | €36,864 | +€36,864 | |
| Amounts payable within one year | 42/48 | - | €36,864 | +€36,864 | |
| Other amounts payable | 47/48 | - | €36,864 | +€36,864 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Non-recurring operating charges | 66A | - | €21,904 | +€21,904 | |
| Gross operating margin | 9900 | - | -€4,813 | -€4,813 | |
| Operating profit (loss) | 9901 | - | -€26,837 | -€26,837 | |
| Financial income | 75/76B | - | €1,058 | +€1,058 | |
| Recurring financial income | 75 | - | €1,058 | +€1,058 | |
| Financial charges | 65/66B | - | €12,230 | +€12,230 | |
| Recurring financial charges | 65 | - | €12,230 | +€12,230 | |
| Profit (loss) for the period before taxes | 9903 | - | -€38,009 | -€38,009 | |
| Profit (loss) for the period | 9904 | - | -€38,009 | -€38,009 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€38,009 | -€38,009 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.