The Attic: 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.
The Attic
Largest movements
- Cash -€24,275
down €24,275 (-50.1%), from €48,431 to €24,156
mainly Other debts (-€17,470) and Debts after one year (-€15,282)
- Deferred charges and accrued income -€2,994
down €2,994 (-86.0%), from €3,482 to €488
- Tangible fixed assets -€2,521
down €2,521 (-6.3%), from €39,995 to €37,474
- Receivables within one year -€2,410
down €2,410 (-43.7%), from €5,514 to €3,104
of which Trade receivables: -€2,248
- Intangible fixed assets -€1,988
down €1,988 (-32.6%), from €6,102 to €4,114
- Other debts -€17,470
down €17,470 (-95.9%), from €18,210 to €740
- Debts after one year -€15,282
down €15,282 (-65.1%), from €23,477 to €8,194
of which Financial debts: -€15,282
- Current portion of long-term debt -€3,233
down €3,233 (-49.0%), from €6,593 to €3,360
- Profit (loss) carried forward +€3,216
up €3,216 (+10932.9%), from €29 to €3,246
- Trade debts -€2,700
down €2,700 (-30.8%), from €8,769 to €6,069
- Gross operating margin -€17,087
down €17,087 (-47.0%), from €36,351 to €19,264
- Depreciation +€1,274
up €1,274 (+12.2%), from €10,473 to €11,747
- Taxes +€871
up €871 (+186.2%), from €468 to €1,339
- Financial income +€407
up €407 (+481.3%), from €85 to €492
- Financial charges +€375
up €375 (+18.2%), from €2,063 to €2,439
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 | €104,557 | €70,030 | -€34,527 | -33.0% |
| Fixed assets | 21/28 | €46,297 | €41,788 | -€4,509 | -9.7% |
| Intangible fixed assets | 21 | €6,102 | €4,114 | -€1,988 | -32.6% |
| Tangible fixed assets | 22/27 | €39,995 | €37,474 | -€2,521 | -6.3% |
| Plant, machinery and equipment | 23 | €10,133 | €9,001 | -€1,132 | -11.2% |
| Furniture and vehicles | 24 | €22,725 | €22,219 | -€506 | -2.2% |
| Other tangible fixed assets | 26 | €7,138 | €6,255 | -€883 | -12.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €58,260 | €28,242 | -€30,018 | -51.5% |
| Stocks and contracts in progress | 3 | €833 | €494 | -€339 | -40.7% |
| Stocks | 30/36 | €833 | €494 | -€339 | -40.7% |
| Amounts receivable within one year | 40/41 | €5,514 | €3,104 | -€2,410 | -43.7% |
| Trade receivables | 40 | €4,982 | €2,734 | -€2,248 | -45.1% |
| Other amounts receivable | 41 | €532 | €371 | -€161 | -30.3% |
| Cash at bank and in hand | 54/58 | €48,431 | €24,156 | -€24,275 | -50.1% |
| Deferred charges and accrued income | 490/1 | €3,482 | €488 | -€2,994 | -86.0% |
| Total equity and liabilities | 10/49 | €104,557 | €70,030 | -€34,527 | -33.0% |
| Equity | 10/15 | €40,029 | €43,246 | +€3,216 | +8.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29 | €3,246 | +€3,216 | +10932.9% |
| Amounts payable | 17/49 | €64,527 | €26,784 | -€37,744 | -58.5% |
| Amounts payable after more than one year | 17 | €23,477 | €8,194 | -€15,282 | -65.1% |
| Financial debts | 170/4 | €23,156 | €7,873 | -€15,282 | -66.0% |
| Other amounts payable | 178/9 | €321 | €321 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,051 | €18,589 | -€22,461 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €6,593 | €3,360 | -€3,233 | -49.0% |
| Trade debts | 44 | €8,769 | €6,069 | -€2,700 | -30.8% |
| Suppliers | 440/4 | €8,769 | €6,069 | -€2,700 | -30.8% |
| Taxes, remuneration and social security | 45 | €7,479 | €8,420 | +€941 | +12.6% |
| Taxes | 450/3 | €7,479 | €8,420 | +€941 | +12.6% |
| Other amounts payable | 47/48 | €18,210 | €740 | -€17,470 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,473 | €11,747 | +€1,274 | +12.2% |
| Other operating charges | 640/8 | €1,157 | €1,015 | -€142 | -12.3% |
| Gross operating margin | 9900 | €36,351 | €19,264 | -€17,087 | -47.0% |
| Operating profit (loss) | 9901 | €24,721 | €6,502 | -€18,219 | -73.7% |
| Financial income | 75/76B | €85 | €492 | +€407 | +481.3% |
| Recurring financial income | 75 | €85 | €492 | +€407 | +481.3% |
| Financial charges | 65/66B | €2,063 | €2,439 | +€375 | +18.2% |
| Recurring financial charges | 65 | €2,063 | €2,439 | +€375 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €22,743 | €4,555 | -€18,187 | -80.0% |
| Income taxes | 67/77 | €468 | €1,339 | +€871 | +186.2% |
| Profit (loss) for the period | 9904 | €22,275 | €3,216 | -€19,059 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,275 | €3,216 | -€19,059 | -85.6% |
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 11 October 2026 via checked.be.