TAKE ME UP: 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.
TAKE ME UP
Largest movements
- Cash +€29,895
up €29,895 (+52.0%), from €57,442 to €87,337
mainly Net result for the year (+€19,848) and Receivables within one year (+€4,168)
- Receivables within one year -€4,168
down €4,168 (-74.6%), from €5,584 to €1,416
of which Trade receivables: -€3,297
- Deferred charges and accrued income +€2,188
up €2,188 (+1,335%), from €164 to €2,352
- Profit (loss) carried forward +€19,848
up €19,848 (+55.6%), from €35,677 to €55,526
- Tax, wage and social debts +€3,526
up €3,526 (+20.0%), from €17,609 to €21,135
- Accrued charges and deferred income +€2,129
up €2,129 (+1,248%), from €171 to €2,300
- Trade debts +€1,849
up €1,849 (+72.8%), from €2,539 to €4,388
- Gross operating margin -€21,628
down €21,628 (-43.0%), from €50,309 to €28,681
- Taxes -€5,576
down €5,576 (-49.6%), from €11,250 to €5,675
- Financial charges +€1,558
up €1,558 (+170%), from €919 to €2,477
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 | €65,996 | €93,348 | +€27,352 | +41.4% |
| Fixed assets | 21/28 | €2,806 | €2,243 | -€563 | -20.1% |
| Tangible fixed assets | 22/27 | €2,806 | €2,243 | -€563 | -20.1% |
| Furniture and vehicles | 24 | €2,806 | €2,243 | -€563 | -20.1% |
| Current assets | 29/58 | €63,190 | €91,105 | +€27,915 | +44.2% |
| Amounts receivable within one year | 40/41 | €5,584 | €1,416 | -€4,168 | -74.6% |
| Trade receivables | 40 | €4,576 | €1,279 | -€3,297 | -72.0% |
| Other amounts receivable | 41 | €1,008 | €137 | -€871 | -86.4% |
| Cash at bank and in hand | 54/58 | €57,442 | €87,337 | +€29,895 | +52.0% |
| Deferred charges and accrued income | 490/1 | €164 | €2,352 | +€2,188 | +1,335% |
| Total equity and liabilities | 10/49 | €65,996 | €93,348 | +€27,352 | +41.4% |
| Equity | 10/15 | €45,677 | €65,526 | +€19,848 | +43.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,677 | €55,526 | +€19,848 | +55.6% |
| Amounts payable | 17/49 | €20,319 | €27,822 | +€7,504 | +36.9% |
| Amounts payable within one year | 42/48 | €20,148 | €25,522 | +€5,374 | +26.7% |
| Trade debts | 44 | €2,539 | €4,388 | +€1,849 | +72.8% |
| Suppliers | 440/4 | €2,539 | €4,388 | +€1,849 | +72.8% |
| Taxes, remuneration and social security | 45 | €17,609 | €21,135 | +€3,526 | +20.0% |
| Taxes | 450/3 | €17,609 | €21,135 | +€3,526 | +20.0% |
| Accrued charges and deferred income | 492/3 | €171 | €2,300 | +€2,129 | +1,248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €563 | +€353 | +169% |
| Other operating charges | 640/8 | €315 | €118 | -€197 | -62.4% |
| Gross operating margin | 9900 | €50,309 | €28,681 | -€21,628 | -43.0% |
| Operating profit (loss) | 9901 | €49,784 | €28,000 | -€21,784 | -43.8% |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €919 | €2,477 | +€1,558 | +170% |
| Recurring financial charges | 65 | €919 | €2,477 | +€1,558 | +170% |
| Profit (loss) for the period before taxes | 9903 | €48,933 | €25,523 | -€23,411 | -47.8% |
| Income taxes | 67/77 | €11,250 | €5,675 | -€5,576 | -49.6% |
| Profit (loss) for the period | 9904 | €37,683 | €19,848 | -€17,835 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,683 | €19,848 | -€17,835 | -47.3% |
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 23 October 2026 via checked.be.