Talking Birds: 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.
Talking Birds
Largest movements
- Cash -€34,978
down €34,978 (-61.9%), from €56,478 to €21,501
mainly Receivables within one year (-€29,135) and Net result for the year (-€11,249)
- Receivables within one year +€29,135
up €29,135 (+377%), from €7,738 to €36,873
of which Trade receivables: +€28,562
- Tangible fixed assets -€10,180
down €10,180 (-11.1%), from €91,529 to €81,349
of which Land and buildings: -€11,942
- Profit (loss) carried forward -€11,249
down €11,249 (-649%), from -€1,735 to -€12,984
- Debts after one year -€8,999
down €8,999 (-13.7%), from €65,885 to €56,885
- Tax, wage and social debts +€6,162
up €6,162 (+434%), from €1,420 to €7,582
of which Taxes: +€6,295
- Other debts -€4,870
down €4,870 (-50.1%), from €9,719 to €4,849
- Trade debts +€2,274
up €2,274 (+55.3%), from €4,112 to €6,386
- Gross operating margin +€15,351
up €15,351, from -€10,654 to €4,698
- Depreciation -€3,038
down €3,038 (-17.8%), from €17,094 to €14,056
- Other operating charges -€1,446
down €1,446 (-96.1%), from €1,504 to €58
- Staff costs -€648
no longer reported in 2025 (was €648)
- Financial charges -€526
down €526 (-22.3%), from €2,359 to €1,832
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 | €158,841 | €142,367 | -€16,474 | -10.4% |
| Fixed assets | 21/28 | €91,529 | €81,349 | -€10,180 | -11.1% |
| Tangible fixed assets | 22/27 | €91,529 | €81,349 | -€10,180 | -11.1% |
| Land and buildings | 22 | €78,553 | €66,611 | -€11,942 | -15.2% |
| Plant, machinery and equipment | 23 | - | €884 | +€884 | |
| Furniture and vehicles | 24 | €6,821 | €4,737 | -€2,084 | -30.5% |
| Other tangible fixed assets | 26 | €6,156 | €9,117 | +€2,961 | +48.1% |
| Current assets | 29/58 | €67,311 | €61,018 | -€6,294 | -9.3% |
| Amounts receivable within one year | 40/41 | €7,738 | €36,873 | +€29,135 | +377% |
| Trade receivables | 40 | €7,738 | €36,300 | +€28,562 | +369% |
| Other amounts receivable | 41 | - | €573 | +€573 | |
| Cash at bank and in hand | 54/58 | €56,478 | €21,501 | -€34,978 | -61.9% |
| Deferred charges and accrued income | 490/1 | €3,095 | €2,645 | -€450 | -14.6% |
| Total equity and liabilities | 10/49 | €158,841 | €142,367 | -€16,474 | -10.4% |
| Equity | 10/15 | €19,447 | €8,198 | -€11,249 | -57.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,182 | €18,182 | = | 0.0% |
| Distributable reserves | 133 | €18,182 | €18,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,735 | -€12,984 | -€11,249 | -649% |
| Amounts payable | 17/49 | €139,393 | €134,169 | -€5,225 | -3.7% |
| Amounts payable after more than one year | 17 | €65,885 | €56,885 | -€8,999 | -13.7% |
| Financial debts | 170/4 | €65,885 | €56,885 | -€8,999 | -13.7% |
| Amounts payable within one year | 42/48 | €24,042 | €27,816 | +€3,775 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €8,790 | €8,999 | +€209 | +2.4% |
| Trade debts | 44 | €4,112 | €6,386 | +€2,274 | +55.3% |
| Suppliers | 440/4 | €4,112 | €6,386 | +€2,274 | +55.3% |
| Taxes, remuneration and social security | 45 | €1,420 | €7,582 | +€6,162 | +434% |
| Taxes | 450/3 | €1,287 | €7,582 | +€6,295 | +489% |
| Remuneration and social security | 454/9 | €134 | - | -€134 | |
| Other amounts payable | 47/48 | €9,719 | €4,849 | -€4,870 | -50.1% |
| Accrued charges and deferred income | 492/3 | €49,467 | €49,467 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €648 | - | -€648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,094 | €14,056 | -€3,038 | -17.8% |
| Other operating charges | 640/8 | €1,504 | €58 | -€1,446 | -96.1% |
| Gross operating margin | 9900 | -€10,654 | €4,698 | +€15,351 | |
| Operating profit (loss) | 9901 | -€29,900 | -€9,417 | +€20,484 | +68.5% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €2,359 | €1,832 | -€526 | -22.3% |
| Recurring financial charges | 65 | €2,359 | €1,832 | -€526 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,241 | -€11,249 | +€20,992 | +65.1% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€32,241 | -€11,249 | +€20,992 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,241 | -€11,249 | +€20,992 | +65.1% |
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 27 October 2026 via checked.be.