TEKST & DIALOOG: 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.
TEKST & DIALOOG
Largest movements
- Cash +€9,590
up €9,590 (+34.3%), from €27,922 to €37,512
mainly Net result for the year (+€10,135) and Tax, wage and social debts (+€1,996)
- Tangible fixed assets +€402
new in 2025: €402
- Reserves +€10,135
up €10,135 (+23.8%), from €42,504 to €52,639
of which Distributable reserves: +€10,135
- Other debts -€3,472
down €3,472 (-29.8%), from €11,649 to €8,177
- Tax, wage and social debts +€1,996
up €1,996 (+216%), from €922 to €2,918
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Trade debts +€428
up €428 (+165%), from €260 to €688
- Purchases and services +€21,136
new in 2025: €21,136
- Gross operating margin +€4,598
up €4,598 (+44.5%), from €10,335 to €14,933
- Taxes +€2,021
up €2,021 (+216%), from €937 to €2,958
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 | €28,382 | €38,469 | +€10,087 | +35.5% |
| Fixed assets | 21/28 | - | €402 | +€402 | |
| Tangible fixed assets | 22/27 | - | €402 | +€402 | |
| Plant, machinery and equipment | 23 | - | €402 | +€402 | |
| Current assets | 29/58 | €28,382 | €38,067 | +€9,685 | +34.1% |
| Amounts receivable within one year | 40/41 | €49 | €115 | +€66 | +135% |
| Trade receivables | 40 | - | €95 | +€95 | |
| Other amounts receivable | 41 | €49 | €20 | -€29 | -59.2% |
| Cash at bank and in hand | 54/58 | €27,922 | €37,512 | +€9,590 | +34.3% |
| Deferred charges and accrued income | 490/1 | €411 | €440 | +€29 | +7.1% |
| Total equity and liabilities | 10/49 | €28,382 | €38,469 | +€10,087 | +35.5% |
| Equity | 10/15 | €15,551 | €25,686 | +€10,135 | +65.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €42,504 | €52,639 | +€10,135 | +23.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €40,645 | €50,780 | +€10,135 | +24.9% |
| Profit (loss) carried forward | 14 | -€33,150 | -€33,150 | = | 0.0% |
| Amounts payable | 17/49 | €12,831 | €12,783 | -€48 | -0.4% |
| Amounts payable within one year | 42/48 | €12,831 | €11,783 | -€1,048 | -8.2% |
| Trade debts | 44 | €260 | €688 | +€428 | +165% |
| Suppliers | 440/4 | €260 | €688 | +€428 | +165% |
| Taxes, remuneration and social security | 45 | €922 | €2,918 | +€1,996 | +216% |
| Taxes | 450/3 | €922 | €2,918 | +€1,996 | +216% |
| Other amounts payable | 47/48 | €11,649 | €8,177 | -€3,472 | -29.8% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €21,136 | +€21,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €69 | +€69 | |
| Other operating charges | 640/8 | €1,079 | €1,149 | +€70 | +6.5% |
| Gross operating margin | 9900 | €10,335 | €14,933 | +€4,598 | +44.5% |
| Operating profit (loss) | 9901 | €9,256 | €13,715 | +€4,459 | +48.2% |
| Financial income | 75/76B | €49 | €133 | +€84 | +171% |
| Recurring financial income | 75 | €49 | €133 | +€84 | +171% |
| Financial charges | 65/66B | €694 | €755 | +€61 | +8.8% |
| Recurring financial charges | 65 | €694 | €755 | +€61 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €8,611 | €13,093 | +€4,482 | +52.0% |
| Income taxes | 67/77 | €937 | €2,958 | +€2,021 | +216% |
| Profit (loss) for the period | 9904 | €7,674 | €10,135 | +€2,461 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,674 | €10,135 | +€2,461 | +32.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.