Tally: 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.
Tally
Largest movements
- Cash +€694,511
up €694,511 (+46.6%), from €1.5m to €2.2m
mainly Net result for the year (+€1.4m) and Other debts (+€371,813)
- Other debts +€371,813
up €371,813 (+37.7%), from €985,710 to €1.4m
- Accrued charges and deferred income +€222,450
up €222,450 (+73.7%), from €301,799 to €524,249
- Tax, wage and social debts +€97,352
up €97,352 (+40.0%), from €243,479 to €340,831
of which Taxes: +€96,265
- Trade debts +€24,802
up €24,802 (+47.4%), from €52,274 to €77,076
- Gross operating margin +€910,140
up €910,140 (+97.1%), from €937,579 to €1.8m
- Taxes +€236,475
up €236,475 (+101.3%), from €233,458 to €469,933
- Financial income -€21,381
down €21,381 (-100.0%), from €21,387 to €6
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 | €1,593,262 | €2,309,678 | +€716,417 | +45.0% |
| Fixed assets | 21/28 | €47,073 | €40,387 | -€6,687 | -14.2% |
| Intangible fixed assets | 21 | €35,425 | €28,035 | -€7,390 | -20.9% |
| Tangible fixed assets | 22/27 | €11,249 | €12,352 | +€1,103 | +9.8% |
| Furniture and vehicles | 24 | €11,249 | €12,352 | +€1,103 | +9.8% |
| Financial fixed assets | 28 | €400 | €0 | -€400 | -100.0% |
| Current assets | 29/58 | €1,546,188 | €2,269,292 | +€723,103 | +46.8% |
| Amounts receivable within one year | 40/41 | €53,357 | €75,118 | +€21,762 | +40.8% |
| Trade receivables | 40 | €31,888 | €59,772 | +€27,884 | +87.4% |
| Other amounts receivable | 41 | €21,469 | €15,346 | -€6,123 | -28.5% |
| Cash at bank and in hand | 54/58 | €1,489,980 | €2,184,492 | +€694,511 | +46.6% |
| Deferred charges and accrued income | 490/1 | €2,851 | €9,682 | +€6,830 | +239.6% |
| Total equity and liabilities | 10/49 | €1,593,262 | €2,309,678 | +€716,417 | +45.0% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,583,262 | €2,299,678 | +€716,417 | +45.2% |
| Amounts payable within one year | 42/48 | €1,281,463 | €1,775,429 | +€493,967 | +38.5% |
| Trade debts | 44 | €52,274 | €77,076 | +€24,802 | +47.4% |
| Suppliers | 440/4 | €52,274 | €77,076 | +€24,802 | +47.4% |
| Taxes, remuneration and social security | 45 | €243,479 | €340,831 | +€97,352 | +40.0% |
| Taxes | 450/3 | €243,479 | €339,744 | +€96,265 | +39.5% |
| Remuneration and social security | 454/9 | €0 | €1,087 | +€1,087 | |
| Other amounts payable | 47/48 | €985,710 | €1,357,523 | +€371,813 | +37.7% |
| Accrued charges and deferred income | 492/3 | €301,799 | €524,249 | +€222,450 | +73.7% |
| Remuneration, social security and pensions | 62 | - | €8,072 | +€8,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €10,660 | +€7,838 | +277.7% |
| Other operating charges | 640/8 | €1,405 | €585 | -€820 | -58.4% |
| Gross operating margin | 9900 | €937,579 | €1,847,719 | +€910,140 | +97.1% |
| Operating profit (loss) | 9901 | €933,352 | €1,828,402 | +€895,050 | +95.9% |
| Financial income | 75/76B | €21,387 | €6 | -€21,381 | -100.0% |
| Recurring financial income | 75 | €21,387 | €6 | -€21,381 | -100.0% |
| Financial charges | 65/66B | €3,736 | €4,466 | +€730 | +19.5% |
| Recurring financial charges | 65 | €3,736 | €4,466 | +€730 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €951,004 | €1,823,942 | +€872,938 | +91.8% |
| Income taxes | 67/77 | €233,458 | €469,933 | +€236,475 | +101.3% |
| Profit (loss) for the period | 9904 | €717,546 | €1,354,009 | +€636,463 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €717,546 | €1,354,009 | +€636,463 | +88.7% |
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 28 September 2026 via checked.be.