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Th(is)²Modeling: 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.

What changed

Th(is)²Modeling

BE 0804.598.766
NACE 86.995, Nutrition and dietetics services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€192,830
2024 · €144,849+€47,981
Equity
€283,536
2024 · €147,849+€135,687
Cash
€318,453
2024 · €78,172+€240,280
Balance sheet total
€435,515
2024 · €199,993+€235,522

Largest movements

2024 to 2025
Assets
  • Cash +€240,280

    up €240,280 (+307.4%), from €78,172 to €318,453

    mainly Net result for the year (+€192,830) and Tax, wage and social debts (+€60,870)

  • Receivables within one year -€5,190

    down €5,190 (-4.4%), from €119,035 to €113,845

    of which Trade receivables: -€7,029

Equity and liabilities
  • Profit (loss) carried forward +€135,687

    up €135,687 (+93.7%), from €144,849 to €280,536

  • Tax, wage and social debts +€60,870

    up €60,870 (+126.8%), from €47,990 to €108,860

  • Trade debts +€39,374

    up €39,374 (+1737.5%), from €2,266 to €41,640

Income statement
  • Gross operating margin +€81,790

    up €81,790 (+25.0%), from €326,708 to €408,498

  • Taxes +€17,584

    up €17,584 (+41.7%), from €42,159 to €59,743

  • Staff costs +€16,511

    up €16,511 (+11.8%), from €139,507 to €156,018

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €144,849
Gross operating margin +€81,790
Staff costs -€16,511
Financial income +€344
Financial charges -€59
Taxes -€17,584
Result 2025 €192,830

Cash bridge derived

cash 2024 to 2025

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.

From operations +€296,819
Investment €0
Financing -€56,539
Cash 2024 €78,172
Net result for the year +€192,830
Receivables within one year +€5,190
Deferred charges and accrued income -€431
Trade debts +€39,374
Tax, wage and social debts +€60,870
Other debts -€1,013
Short-term financial debts +€604
Contributions, distributions and other -€57,143
Cash 2025 €318,453
Every line side by side 32 lines
Line Code 2024 2025 Change %
Total assets 20/58 €199,993 €435,515 +€235,522 +117.8%
Current assets 29/58 €199,993 €435,515 +€235,522 +117.8%
Amounts receivable within one year 40/41 €119,035 €113,845 -€5,190 -4.4%
Trade receivables 40 €118,375 €111,346 -€7,029 -5.9%
Other amounts receivable 41 €660 €2,499 +€1,839 +278.6%
Cash at bank and in hand 54/58 €78,172 €318,453 +€240,280 +307.4%
Deferred charges and accrued income 490/1 €2,786 €3,217 +€431 +15.5%
Total equity and liabilities 10/49 €199,993 €435,515 +€235,522 +117.8%
Equity 10/15 €147,849 €283,536 +€135,687 +91.8%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €144,849 €280,536 +€135,687 +93.7%
Amounts payable 17/49 €52,144 €151,978 +€99,834 +191.5%
Amounts payable within one year 42/48 €52,144 €151,978 +€99,834 +191.5%
Financial debts 43 €141 €746 +€604 +427.0%
Credit institutions 430/8 €141 €746 +€604 +427.0%
Trade debts 44 €2,266 €41,640 +€39,374 +1737.5%
Suppliers 440/4 €2,266 €41,640 +€39,374 +1737.5%
Taxes, remuneration and social security 45 €47,990 €108,860 +€60,870 +126.8%
Taxes 450/3 €47,990 €108,860 +€60,870 +126.8%
Other amounts payable 47/48 €1,746 €733 -€1,013 -58.0%
Remuneration, social security and pensions 62 €139,507 €156,018 +€16,511 +11.8%
Other operating charges 640/8 €55 €55 = 0.0%
Gross operating margin 9900 €326,708 €408,498 +€81,790 +25.0%
Operating profit (loss) 9901 €187,145 €252,425 +€65,279 +34.9%
Financial income 75/76B €2 €346 +€344 +13806.8%
Recurring financial income 75 €2 €346 +€344 +13806.8%
Financial charges 65/66B €140 €198 +€59 +42.1%
Recurring financial charges 65 €140 €198 +€59 +42.1%
Profit (loss) for the period before taxes 9903 €187,008 €252,573 +€65,564 +35.1%
Income taxes 67/77 €42,159 €59,743 +€17,584 +41.7%
Profit (loss) for the period 9904 €144,849 €192,830 +€47,981 +33.1%
Profit (loss) for the period to be appropriated 9905 €144,849 €192,830 +€47,981 +33.1%

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 29 September 2026 via checked.be.