Test2Impress: what changed
Two fiscal 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.
Test2Impress
Largest movements
- Receivables after one year +€39,430
new in 2025: €39,430
- Receivables within one year +€10,831
up €10,831 (+37.2%), from €29,104 to €39,936
of which Trade receivables: +€10,831
- Tangible fixed assets +€9,639
up €9,639 (+360.2%), from €2,676 to €12,314
- Cash +€7,758
up €7,758 (+48.8%), from €15,888 to €23,646
mainly Net result for the year (+€47,368) and Tax, wage and social debts (+€15,148)
- Deferred charges and accrued income +€3,401
up €3,401 (+360.8%), from €942 to €4,343
- Reserves +€47,368
up €47,368 (+192.3%), from €24,638 to €72,006
- Tax, wage and social debts +€15,148
up €15,148 (+113.8%), from €13,312 to €28,460
- Accrued charges and deferred income +€13,000
new in 2025: €13,000
- Other debts -€6,512
down €6,512 (-93.8%), from €6,942 to €430
- Trade debts +€1,801
up €1,801 (+104.6%), from €1,722 to €3,523
- Gross operating margin +€29,979
up €29,979 (+89.9%), from €33,346 to €63,325
- Taxes +€6,363
up €6,363 (+97.1%), from €6,550 to €12,913
- Depreciation +€1,297
up €1,297 (+76.4%), from €1,697 to €2,994
- Financial income +€1,080
up €1,080 (+245345.5%), from €0 to €1,080
- Other operating charges +€880
up €880 (+44666.5%), from €2 to €882
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.
Cash bridge derived
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 | €49,113 | €119,918 | +€70,805 | +144.2% |
| Formation expenses | 20 | €253 | €0 | -€253 | -100.0% |
| Fixed assets | 21/28 | €2,926 | €12,564 | +€9,639 | +329.4% |
| Tangible fixed assets | 22/27 | €2,676 | €12,314 | +€9,639 | +360.2% |
| Furniture and vehicles | 24 | €2,676 | €12,314 | +€9,639 | +360.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €45,934 | €107,354 | +€61,420 | +133.7% |
| Amounts receivable after more than one year | 29 | - | €39,430 | +€39,430 | |
| Trade receivables | 290 | - | €39,430 | +€39,430 | |
| Amounts receivable within one year | 40/41 | €29,104 | €39,936 | +€10,831 | +37.2% |
| Trade receivables | 40 | €29,101 | €39,932 | +€10,831 | +37.2% |
| Other amounts receivable | 41 | €4 | €4 | +€0 | +0.8% |
| Cash at bank and in hand | 54/58 | €15,888 | €23,646 | +€7,758 | +48.8% |
| Deferred charges and accrued income | 490/1 | €942 | €4,343 | +€3,401 | +360.8% |
| Total equity and liabilities | 10/49 | €49,113 | €119,918 | +€70,805 | +144.2% |
| Equity | 10/15 | €27,138 | €74,506 | +€47,368 | +174.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,638 | €72,006 | +€47,368 | +192.3% |
| Distributable reserves | 133 | €24,638 | €72,006 | +€47,368 | +192.3% |
| Amounts payable | 17/49 | €21,976 | €45,413 | +€23,437 | +106.6% |
| Amounts payable within one year | 42/48 | €21,976 | €32,413 | +€10,437 | +47.5% |
| Trade debts | 44 | €1,722 | €3,523 | +€1,801 | +104.6% |
| Suppliers | 440/4 | €1,722 | €3,523 | +€1,801 | +104.6% |
| Taxes, remuneration and social security | 45 | €13,312 | €28,460 | +€15,148 | +113.8% |
| Taxes | 450/3 | €13,312 | €28,460 | +€15,148 | +113.8% |
| Other amounts payable | 47/48 | €6,942 | €430 | -€6,512 | -93.8% |
| Accrued charges and deferred income | 492/3 | - | €13,000 | +€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,697 | €2,994 | +€1,297 | +76.4% |
| Other operating charges | 640/8 | €2 | €882 | +€880 | +44666.5% |
| Gross operating margin | 9900 | €33,346 | €63,325 | +€29,979 | +89.9% |
| Operating profit (loss) | 9901 | €31,647 | €59,449 | +€27,802 | +87.9% |
| Financial income | 75/76B | €0 | €1,080 | +€1,080 | +245345.5% |
| Recurring financial income | 75 | €0 | €1,080 | +€1,080 | +245345.5% |
| Financial charges | 65/66B | €459 | €247 | -€212 | -46.2% |
| Recurring financial charges | 65 | €459 | €247 | -€212 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €31,188 | €60,281 | +€29,094 | +93.3% |
| Income taxes | 67/77 | €6,550 | €12,913 | +€6,363 | +97.1% |
| Profit (loss) for the period | 9904 | €24,638 | €47,368 | +€22,731 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,638 | €47,368 | +€22,731 | +92.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.