TABLE A THE: 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.
TABLE A THE
Largest movements
- Cash -€4,817
down €4,817 (-49.7%), from €9,687 to €4,870
mainly Contributions, distributions and other (-€12,000) and Investment in fixed assets (net) (-€4,594)
- Tangible fixed assets +€2,416
up €2,416 (+92.3%), from €2,617 to €5,033
of which Plant, machinery and equipment: +€2,416
- Receivables within one year -€2,226
down €2,226 (-9.1%), from €24,415 to €22,189
of which Trade receivables: -€5,557
- Deferred charges and accrued income +€656
up €656 (+54.3%), from €1,207 to €1,863
- Tax, wage and social debts -€2,469
down €2,469 (-37.4%), from €6,607 to €4,137
of which Taxes: -€2,469
- Profit (loss) carried forward -€1,986
down €1,986 (-60.5%), from €3,285 to €1,298
- Trade debts +€828
up €828 (+40.3%), from €2,056 to €2,884
- Other debts -€437
down €437 (-6.4%), from €6,792 to €6,355
- Staff costs +€8,098
up €8,098 (+69.0%), from €11,744 to €19,842
- Purchases and services -€4,699
down €4,699 (-5.1%), from €91,560 to €86,860
- Turnover -€3,590
down €3,590 (-2.8%), from €126,895 to €123,305
- Taxes -€1,877
down €1,877 (-28.7%), from €6,537 to €4,660
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 | €38,801 | €34,909 | -€3,892 | -10.0% |
| Fixed assets | 21/28 | €2,617 | €5,033 | +€2,416 | +92.3% |
| Tangible fixed assets | 22/27 | €2,617 | €5,033 | +€2,416 | +92.3% |
| Plant, machinery and equipment | 23 | €2,617 | €5,033 | +€2,416 | +92.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €36,184 | €29,876 | -€6,308 | -17.4% |
| Stocks and contracts in progress | 3 | €876 | €955 | +€79 | +9.0% |
| Stocks | 30/36 | €876 | €955 | +€79 | +9.0% |
| Amounts receivable within one year | 40/41 | €24,415 | €22,189 | -€2,226 | -9.1% |
| Trade receivables | 40 | €22,792 | €17,236 | -€5,557 | -24.4% |
| Other amounts receivable | 41 | €1,622 | €4,953 | +€3,331 | +205% |
| Cash at bank and in hand | 54/58 | €9,687 | €4,870 | -€4,817 | -49.7% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,863 | +€656 | +54.3% |
| Total equity and liabilities | 10/49 | €38,801 | €34,909 | -€3,892 | -10.0% |
| Equity | 10/15 | €23,285 | €21,298 | -€1,986 | -8.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,285 | €1,298 | -€1,986 | -60.5% |
| Amounts payable | 17/49 | €15,517 | €13,611 | -€1,906 | -12.3% |
| Amounts payable within one year | 42/48 | €15,454 | €13,376 | -€2,078 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €2,056 | €2,884 | +€828 | +40.3% |
| Suppliers | 440/4 | €2,056 | €2,884 | +€828 | +40.3% |
| Taxes, remuneration and social security | 45 | €6,607 | €4,137 | -€2,469 | -37.4% |
| Taxes | 450/3 | €6,607 | €4,137 | -€2,469 | -37.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €6,792 | €6,355 | -€437 | -6.4% |
| Accrued charges and deferred income | 492/3 | €62 | €234 | +€172 | +275% |
| Turnover | 70 | €126,895 | €123,305 | -€3,590 | -2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,560 | €86,860 | -€4,699 | -5.1% |
| Remuneration, social security and pensions | 62 | €11,744 | €19,842 | +€8,098 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,775 | €2,178 | +€404 | +22.7% |
| Other operating charges | 640/8 | €1,072 | €967 | -€105 | -9.8% |
| Non-recurring operating charges | 66A | €876 | - | -€876 | |
| Gross operating margin | 9900 | €38,066 | €38,615 | +€550 | +1.4% |
| Operating profit (loss) | 9901 | €22,599 | €15,627 | -€6,971 | -30.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,277 | €954 | -€323 | -25.3% |
| Recurring financial charges | 65 | €1,277 | €954 | -€323 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €21,322 | €14,674 | -€6,648 | -31.2% |
| Income taxes | 67/77 | €6,537 | €4,660 | -€1,877 | -28.7% |
| Profit (loss) for the period | 9904 | €14,785 | €10,014 | -€4,772 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,785 | €10,014 | -€4,772 | -32.3% |
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 15 October 2026 via checked.be.