TELL ME HOW: 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.
TELL ME HOW
Largest movements
- Cash -€3,092
down €3,092 (-45.5%), from €6,789 to €3,697
mainly Net result for the year (-€7,959) and Trade debts (-€1,558)
- Receivables within one year -€2,707
down €2,707 (-4.2%), from €64,694 to €61,987
of which Other amounts receivable: -€2,556
- Profit (loss) carried forward -€7,959
down €7,959 (-29.0%), from €27,411 to €19,452
- Current portion of long-term debt +€4,150
new in 2026: €4,150
- Trade debts -€1,558
down €1,558 (-40.0%), from €3,893 to €2,335
- Gross operating margin -€44,695
down €44,695, from €38,105 to -€6,590
- Taxes -€9,960
down €9,960 (-93.0%), from €10,709 to €749
- Other operating charges -€1,933
down €1,933 (-92.6%), from €2,088 to €155
- Financial charges -€1,404
down €1,404 (-74.6%), from €1,882 to €478
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,348 | €72,549 | -€5,799 | -7.4% |
| Fixed assets | 21/28 | €6,865 | €6,865 | = | 0.0% |
| Financial fixed assets | 28 | €6,865 | €6,865 | = | 0.0% |
| Current assets | 29/58 | €71,483 | €65,684 | -€5,799 | -8.1% |
| Amounts receivable within one year | 40/41 | €64,694 | €61,987 | -€2,707 | -4.2% |
| Trade receivables | 40 | €3,781 | €3,630 | -€151 | -4.0% |
| Other amounts receivable | 41 | €60,912 | €58,357 | -€2,556 | -4.2% |
| Cash at bank and in hand | 54/58 | €6,789 | €3,697 | -€3,092 | -45.5% |
| Total equity and liabilities | 10/49 | €78,348 | €72,549 | -€5,799 | -7.4% |
| Equity | 10/15 | €58,897 | €50,938 | -€7,959 | -13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,287 | €25,287 | = | 0.0% |
| Distributable reserves | 133 | €25,287 | €25,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,411 | €19,452 | -€7,959 | -29.0% |
| Amounts payable | 17/49 | €19,450 | €21,611 | +€2,160 | +11.1% |
| Amounts payable within one year | 42/48 | €19,450 | €21,611 | +€2,160 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,150 | +€4,150 | |
| Trade debts | 44 | €3,893 | €2,335 | -€1,558 | -40.0% |
| Suppliers | 440/4 | €3,893 | €2,335 | -€1,558 | -40.0% |
| Taxes, remuneration and social security | 45 | €15,557 | €15,125 | -€432 | -2.8% |
| Taxes | 450/3 | €15,557 | €15,125 | -€432 | -2.8% |
| Other operating charges | 640/8 | €2,088 | €155 | -€1,933 | -92.6% |
| Gross operating margin | 9900 | €38,105 | -€6,590 | -€44,695 | |
| Operating profit (loss) | 9901 | €36,017 | -€6,744 | -€42,761 | |
| Financial income | 75/76B | €1 | €13 | +€12 | +1,049% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1,049% |
| Financial charges | 65/66B | €1,882 | €478 | -€1,404 | -74.6% |
| Recurring financial charges | 65 | €1,882 | €478 | -€1,404 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €34,136 | -€7,209 | -€41,345 | |
| Income taxes | 67/77 | €10,709 | €749 | -€9,960 | -93.0% |
| Profit (loss) for the period | 9904 | €23,427 | -€7,959 | -€31,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,427 | -€7,959 | -€31,385 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.