TEKST & UITLEG: 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 & UITLEG
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,650
no longer reported in 2025 (was -€2,650)
- Depreciation -€2,345
no longer reported in 2025 (was €2,345)
- Other operating charges -€2,046
no longer reported in 2025 (was €2,046)
- Taxes -€1,096
no longer reported in 2025 (was €1,096)
- Financial charges -€309
no longer reported in 2025 (was €309)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,296 | €207,296 | = | 0.0% |
| Fixed assets | 21/28 | €31,508 | €31,508 | = | 0.0% |
| Tangible fixed assets | 22/27 | €31,508 | €31,508 | = | 0.0% |
| Plant, machinery and equipment | 23 | €23,672 | €23,672 | = | 0.0% |
| Furniture and vehicles | 24 | €7,836 | €7,836 | = | 0.0% |
| Current assets | 29/58 | €175,788 | €175,788 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Trade receivables | 290 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €148,309 | €148,309 | = | 0.0% |
| Trade receivables | 40 | €2,984 | €2,984 | = | 0.0% |
| Other amounts receivable | 41 | €145,325 | €145,325 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,222 | €26,222 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €257 | €257 | = | 0.0% |
| Total equity and liabilities | 10/49 | €207,296 | €207,296 | = | 0.0% |
| Equity | 10/15 | €204,127 | €204,127 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,362 | €129,362 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,502 | €127,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,165 | €56,165 | = | 0.0% |
| Amounts payable | 17/49 | €3,170 | €3,170 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,170 | €3,170 | = | 0.0% |
| Financial debts | 43 | €56 | €56 | = | 0.0% |
| Credit institutions | 430/8 | €56 | €56 | = | 0.0% |
| Trade debts | 44 | €802 | €802 | = | 0.0% |
| Suppliers | 440/4 | €802 | €802 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,312 | €2,312 | = | 0.0% |
| Taxes | 450/3 | €2,312 | €2,312 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,345 | - | -€2,345 | |
| Other operating charges | 640/8 | €2,046 | - | -€2,046 | |
| Gross operating margin | 9900 | -€2,650 | - | +€2,650 | |
| Operating profit (loss) | 9901 | -€7,041 | - | +€7,041 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €309 | - | -€309 | |
| Recurring financial charges | 65 | €309 | - | -€309 | |
| Profit (loss) for the period before taxes | 9903 | -€7,345 | - | +€7,345 | |
| Income taxes | 67/77 | €1,096 | - | -€1,096 | |
| Profit (loss) for the period | 9904 | -€8,440 | - | +€8,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,440 | - | +€8,440 |
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 30 October 2026 via checked.be.