The Books Ridder: what changed
The Books Ridder
Largest movements
- Tangible fixed assets -€3,163
down €3,163 (-19.4%), from €16,327 to €13,163
- Stocks and contracts +€2,121
up €2,121 (+65.9%), from €3,221 to €5,342
- Receivables within one year -€1,889
down €1,889 (-46.1%), from €4,100 to €2,211
of which Trade receivables: -€2,033
- Cash +€1,416
up €1,416 (+25.8%), from €5,477 to €6,893
mainly Depreciation (+€4,554) and Receivables within one year (+€1,889)
- Trade debts -€1,440
down €1,440 (-50.4%), from €2,858 to €1,418
- Profit (loss) carried forward +€467
up €467 (+62.8%), from €745 to €1,212
- Other debts -€332
down €332 (-1.4%), from €23,335 to €23,003
- Depreciation +€3,880
up €3,880 (+576%), from €674 to €4,554
- Gross operating margin +€3,737
up €3,737 (+232%), from €1,613 to €5,350
- Other operating charges +€87
new in 2025: €87
- Financial charges +€81
up €81 (+922%), from €9 to €90
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,124 | €27,753 | -€1,371 | -4.7% |
| Fixed assets | 21/28 | €16,327 | €13,163 | -€3,163 | -19.4% |
| Tangible fixed assets | 22/27 | €16,327 | €13,163 | -€3,163 | -19.4% |
| Furniture and vehicles | 24 | €16,327 | €13,163 | -€3,163 | -19.4% |
| Current assets | 29/58 | €12,797 | €14,590 | +€1,792 | +14.0% |
| Stocks and contracts in progress | 3 | €3,221 | €5,342 | +€2,121 | +65.9% |
| Stocks | 30/36 | €3,221 | €5,342 | +€2,121 | +65.9% |
| Amounts receivable within one year | 40/41 | €4,100 | €2,211 | -€1,889 | -46.1% |
| Trade receivables | 40 | €3,804 | €1,771 | -€2,033 | -53.4% |
| Other amounts receivable | 41 | €296 | €440 | +€144 | +48.7% |
| Cash at bank and in hand | 54/58 | €5,477 | €6,893 | +€1,416 | +25.8% |
| Deferred charges and accrued income | 490/1 | - | €144 | +€144 | |
| Total equity and liabilities | 10/49 | €29,124 | €27,753 | -€1,371 | -4.7% |
| Equity | 10/15 | €2,745 | €3,212 | +€467 | +17.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €745 | €1,212 | +€467 | +62.8% |
| Amounts payable | 17/49 | €26,379 | €24,541 | -€1,839 | -7.0% |
| Amounts payable within one year | 42/48 | €26,379 | €24,541 | -€1,839 | -7.0% |
| Trade debts | 44 | €2,858 | €1,418 | -€1,440 | -50.4% |
| Suppliers | 440/4 | €2,858 | €1,418 | -€1,440 | -50.4% |
| Taxes, remuneration and social security | 45 | €186 | €120 | -€66 | -35.5% |
| Taxes | 450/3 | €186 | €120 | -€66 | -35.5% |
| Other amounts payable | 47/48 | €23,335 | €23,003 | -€332 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €4,554 | +€3,880 | +576% |
| Other operating charges | 640/8 | - | €87 | +€87 | |
| Gross operating margin | 9900 | €1,613 | €5,350 | +€3,737 | +232% |
| Operating profit (loss) | 9901 | €940 | €709 | -€230 | -24.5% |
| Financial charges | 65/66B | €9 | €90 | +€81 | +922% |
| Recurring financial charges | 65 | €9 | €90 | +€81 | +922% |
| Profit (loss) for the period before taxes | 9903 | €931 | €619 | -€312 | -33.5% |
| Income taxes | 67/77 | €186 | €152 | -€34 | -18.4% |
| Profit (loss) for the period | 9904 | €745 | €467 | -€277 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €745 | €467 | -€277 | -37.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.