TEST IT PRODUCTIONS: 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.
TEST IT PRODUCTIONS
Largest movements
- Receivables within one year -€120,903
down €120,903 (-92.6%), from €130,529 to €9,626
- Cash +€61,475
up €61,475 (+715%), from €8,593 to €70,069
mainly Receivables within one year (+€120,903) and Net result for the year (+€23,362)
- Trade debts -€81,484
down €81,484 (-98.8%), from €82,449 to €965
- Reserves +€23,362
new in 2025: €23,362
- Other debts -€10,251
down €10,251 (-37.8%), from €27,084 to €16,833
- Tax, wage and social debts +€9,147
up €9,147 (+112%), from €8,143 to €17,291
- Gross operating margin +€28,870
up €28,870 (+578%), from €4,999 to €33,868
- Taxes +€8,139
up €8,139 (+4,020%), from €202 to €8,342
- Depreciation -€2,440
down €2,440 (-66.0%), from €3,698 to €1,258
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 | €140,331 | €81,106 | -€59,225 | -42.2% |
| Fixed assets | 21/28 | €1,208 | €1,411 | +€203 | +16.8% |
| Intangible fixed assets | 21 | €166 | - | -€166 | |
| Tangible fixed assets | 22/27 | €1,043 | €1,411 | +€369 | +35.4% |
| Furniture and vehicles | 24 | €1,043 | €1,411 | +€369 | +35.4% |
| Current assets | 29/58 | €139,122 | €79,695 | -€59,428 | -42.7% |
| Amounts receivable within one year | 40/41 | €130,529 | €9,626 | -€120,903 | -92.6% |
| Trade receivables | 40 | €130,529 | €9,626 | -€120,903 | -92.6% |
| Cash at bank and in hand | 54/58 | €8,593 | €70,069 | +€61,475 | +715% |
| Total equity and liabilities | 10/49 | €140,331 | €81,106 | -€59,225 | -42.2% |
| Equity | 10/15 | €22,655 | €46,017 | +€23,362 | +103% |
| Contributions | 10/11 | €19,800 | €19,800 | = | 0.0% |
| Reserves | 13 | - | €23,362 | +€23,362 | |
| Distributable reserves | 133 | - | €23,362 | +€23,362 | |
| Profit (loss) carried forward | 14 | €2,855 | €2,855 | = | 0.0% |
| Amounts payable | 17/49 | €117,676 | €35,089 | -€82,587 | -70.2% |
| Amounts payable within one year | 42/48 | €117,676 | €35,089 | -€82,587 | -70.2% |
| Trade debts | 44 | €82,449 | €965 | -€81,484 | -98.8% |
| Suppliers | 440/4 | €82,449 | €965 | -€81,484 | -98.8% |
| Taxes, remuneration and social security | 45 | €8,143 | €17,291 | +€9,147 | +112% |
| Taxes | 450/3 | €8,143 | €17,291 | +€9,147 | +112% |
| Other amounts payable | 47/48 | €27,084 | €16,833 | -€10,251 | -37.8% |
| Non-recurring operating income | 76A | €2,760 | €161 | -€2,599 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,698 | €1,258 | -€2,440 | -66.0% |
| Other operating charges | 640/8 | €789 | €845 | +€56 | +7.1% |
| Gross operating margin | 9900 | €4,999 | €33,868 | +€28,870 | +578% |
| Operating profit (loss) | 9901 | €512 | €31,766 | +€31,254 | +6,108% |
| Financial income | 75/76B | €19 | €78 | +€59 | +304% |
| Recurring financial income | 75 | €19 | €78 | +€59 | +304% |
| Financial charges | 65/66B | €140 | €140 | +€0 | +0.3% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €391 | €31,704 | +€31,313 | +8,008% |
| Income taxes | 67/77 | €202 | €8,342 | +€8,139 | +4,020% |
| Profit (loss) for the period | 9904 | €189 | €23,362 | +€23,173 | +12,293% |
| Profit (loss) for the period to be appropriated | 9905 | €189 | €23,362 | +€23,173 | +12,293% |
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 29 October 2026 via checked.be.