TEST MY ENGLISH: 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 MY ENGLISH
Largest movements
- Cash -€5,475
down €5,475 (-27.3%), from €20,059 to €14,585
mainly Other debts (-€12,569) and Receivables within one year (-€1,440)
- Receivables within one year +€1,440
up €1,440 (+20.8%), from €6,938 to €8,378
of which Trade receivables: +€1,440
- Other debts -€12,569
down €12,569 (-67.7%), from €18,579 to €6,010
- Tax, wage and social debts +€4,995
up €4,995 (+8,920%), from €56 to €5,051
- Trade debts +€2,684
up €2,684 (+172%), from €1,565 to €4,249
- Profit (loss) carried forward +€854
up €854 (+19.6%), from -€4,355 to -€3,500
- Gross operating margin -€3,733
down €3,733 (-67.1%), from €5,562 to €1,829
- Other operating charges +€793
new in 2025: €793
- Financial charges -€694
down €694 (-79.2%), from €876 to €183
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 | €28,245 | €24,211 | -€4,035 | -14.3% |
| Fixed assets | 21/28 | €1,247 | €1,247 | = | 0.0% |
| Financial fixed assets | 28 | €1,247 | €1,247 | = | 0.0% |
| Current assets | 29/58 | €26,998 | €22,963 | -€4,035 | -14.9% |
| Amounts receivable within one year | 40/41 | €6,938 | €8,378 | +€1,440 | +20.8% |
| Trade receivables | 40 | - | €1,440 | +€1,440 | |
| Other amounts receivable | 41 | €6,938 | €6,938 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,059 | €14,585 | -€5,475 | -27.3% |
| Total equity and liabilities | 10/49 | €28,245 | €24,211 | -€4,035 | -14.3% |
| Equity | 10/15 | €8,045 | €8,900 | +€854 | +10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,355 | -€3,500 | +€854 | +19.6% |
| Amounts payable | 17/49 | €20,200 | €15,311 | -€4,889 | -24.2% |
| Amounts payable within one year | 42/48 | €20,200 | €15,311 | -€4,889 | -24.2% |
| Trade debts | 44 | €1,565 | €4,249 | +€2,684 | +172% |
| Suppliers | 440/4 | €1,565 | €4,249 | +€2,684 | +172% |
| Taxes, remuneration and social security | 45 | €56 | €5,051 | +€4,995 | +8,920% |
| Taxes | 450/3 | €56 | €5,051 | +€4,995 | +8,920% |
| Other amounts payable | 47/48 | €18,579 | €6,010 | -€12,569 | -67.7% |
| Other operating charges | 640/8 | - | €793 | +€793 | |
| Gross operating margin | 9900 | €5,562 | €1,829 | -€3,733 | -67.1% |
| Operating profit (loss) | 9901 | €5,562 | €1,036 | -€4,526 | -81.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €876 | €183 | -€694 | -79.2% |
| Recurring financial charges | 65 | €876 | €183 | -€694 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €4,686 | €854 | -€3,831 | -81.8% |
| Profit (loss) for the period | 9904 | €4,686 | €854 | -€3,831 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,686 | €854 | -€3,831 | -81.8% |
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 25 October 2026 via checked.be.