TAILOR MADE SOLUTIONS: 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.
TAILOR MADE SOLUTIONS
Largest movements
- Cash +€7,917
up €7,917 (+42.2%), from €18,744 to €26,661
mainly Depreciation (+€6,225) and Trade debts (+€6,093)
- Tangible fixed assets -€6,225
down €6,225 (-16.6%), from €37,436 to €31,211
of which Furniture and vehicles: -€5,086
- Receivables within one year -€5,361
down €5,361 (-3.9%), from €137,266 to €131,905
of which Other amounts receivable: -€5,947
- Deferred charges and accrued income -€2,019
down €2,019 (-60.3%), from €3,347 to €1,328
- Tax, wage and social debts -€11,370
down €11,370 (-46.8%), from €24,310 to €12,940
- Current portion of long-term debt -€8,022
no longer reported in 2025 (was €8,022)
- Trade debts +€6,093
up €6,093 (+32.6%), from €18,711 to €24,804
- Profit (loss) carried forward +€5,507
up €5,507 (+0.3%), from -€2.1m to -€2.1m
- Depreciation -€18,199
down €18,199 (-74.5%), from €24,424 to €6,225
- Gross operating margin -€5,335
down €5,335 (-23.9%), from €22,335 to €17,000
- Taxes +€1,858
up €1,858 (+99.7%), from €1,863 to €3,721
- Other operating charges -€1,156
down €1,156 (-54.2%), from €2,132 to €976
- Financial charges -€595
down €595 (-51.0%), from €1,166 to €571
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
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 | €196,793 | €191,105 | -€5,688 | -2.9% |
| Fixed assets | 21/28 | €37,436 | €31,211 | -€6,225 | -16.6% |
| Tangible fixed assets | 22/27 | €37,436 | €31,211 | -€6,225 | -16.6% |
| Plant, machinery and equipment | 23 | €1,582 | €443 | -€1,139 | -72.0% |
| Furniture and vehicles | 24 | €35,854 | €30,768 | -€5,086 | -14.2% |
| Current assets | 29/58 | €159,357 | €159,894 | +€537 | +0.3% |
| Amounts receivable within one year | 40/41 | €137,266 | €131,905 | -€5,361 | -3.9% |
| Trade receivables | 40 | - | €586 | +€586 | |
| Other amounts receivable | 41 | €137,266 | €131,319 | -€5,947 | -4.3% |
| Cash at bank and in hand | 54/58 | €18,744 | €26,661 | +€7,917 | +42.2% |
| Deferred charges and accrued income | 490/1 | €3,347 | €1,328 | -€2,019 | -60.3% |
| Total equity and liabilities | 10/49 | €196,793 | €191,105 | -€5,688 | -2.9% |
| Equity | 10/15 | €145,750 | €151,257 | +€5,507 | +3.8% |
| Contributions | 10/11 | €2,233,000 | €2,233,000 | = | 0.0% |
| Reserves | 13 | €496 | €496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €496 | €496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,087,746 | -€2,082,239 | +€5,507 | +0.3% |
| Amounts payable | 17/49 | €51,043 | €39,848 | -€11,195 | -21.9% |
| Amounts payable within one year | 42/48 | €51,043 | €38,808 | -€12,235 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €8,022 | - | -€8,022 | |
| Financial debts | 43 | - | €1,064 | +€1,064 | |
| Other loans | 439 | - | €1,064 | +€1,064 | |
| Trade debts | 44 | €18,711 | €24,804 | +€6,093 | +32.6% |
| Suppliers | 440/4 | €18,711 | €24,804 | +€6,093 | +32.6% |
| Taxes, remuneration and social security | 45 | €24,310 | €12,940 | -€11,370 | -46.8% |
| Taxes | 450/3 | €24,310 | €12,940 | -€11,370 | -46.8% |
| Accrued charges and deferred income | 492/3 | - | €1,040 | +€1,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,424 | €6,225 | -€18,199 | -74.5% |
| Other operating charges | 640/8 | €2,132 | €976 | -€1,156 | -54.2% |
| Gross operating margin | 9900 | €22,335 | €17,000 | -€5,335 | -23.9% |
| Operating profit (loss) | 9901 | -€4,221 | €9,799 | +€14,020 | |
| Financial charges | 65/66B | €1,166 | €571 | -€595 | -51.0% |
| Recurring financial charges | 65 | €1,166 | €571 | -€595 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,387 | €9,228 | +€14,615 | |
| Income taxes | 67/77 | €1,863 | €3,721 | +€1,858 | +99.7% |
| Profit (loss) for the period | 9904 | -€7,250 | €5,507 | +€12,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,250 | €5,507 | +€12,757 |
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.