The Content Hive: 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 Content Hive
Largest movements
- Receivables within one year +€9,963
up €9,963 (+100%), from €9,948 to €19,911
of which Trade receivables: +€10,163
- Deferred charges and accrued income +€4,631
up €4,631 (+510%), from €909 to €5,539
- Cash -€3,261
down €3,261 (-43.6%), from €7,479 to €4,219
mainly Receivables within one year (-€9,963) and Deferred charges and accrued income (-€4,631)
- Tangible fixed assets -€1,766
down €1,766 (-12.1%), from €14,610 to €12,844
of which Plant, machinery and equipment: -€1,273
- Trade debts +€7,959
up €7,959 (+731%), from €1,088 to €9,048
- Tax, wage and social debts +€2,491
up €2,491 (+41.9%), from €5,945 to €8,436
of which Remuneration and social security: +€4,000
- Other debts -€1,500
down €1,500 (-8.8%), from €17,091 to €15,591
- Reserves +€618
up €618 (+8.4%), from €7,321 to €7,939
- Gross operating margin -€8,837
down €8,837 (-57.3%), from €15,415 to €6,578
- Taxes -€2,152
down €2,152 (-64.5%), from €3,337 to €1,185
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 | €32,946 | €42,513 | +€9,567 | +29.0% |
| Fixed assets | 21/28 | €14,610 | €12,844 | -€1,766 | -12.1% |
| Tangible fixed assets | 22/27 | €14,610 | €12,844 | -€1,766 | -12.1% |
| Plant, machinery and equipment | 23 | €3,999 | €2,726 | -€1,273 | -31.8% |
| Furniture and vehicles | 24 | €10,611 | €10,118 | -€493 | -4.6% |
| Current assets | 29/58 | €18,336 | €29,669 | +€11,333 | +61.8% |
| Amounts receivable within one year | 40/41 | €9,948 | €19,911 | +€9,963 | +100% |
| Trade receivables | 40 | €9,748 | €19,911 | +€10,163 | +104% |
| Other amounts receivable | 41 | €200 | - | -€200 | |
| Cash at bank and in hand | 54/58 | €7,479 | €4,219 | -€3,261 | -43.6% |
| Deferred charges and accrued income | 490/1 | €909 | €5,539 | +€4,631 | +510% |
| Total equity and liabilities | 10/49 | €32,946 | €42,513 | +€9,567 | +29.0% |
| Equity | 10/15 | €8,821 | €9,439 | +€618 | +7.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €7,321 | €7,939 | +€618 | +8.4% |
| Distributable reserves | 133 | €7,321 | €7,939 | +€618 | +8.4% |
| Amounts payable | 17/49 | €24,125 | €33,074 | +€8,950 | +37.1% |
| Amounts payable within one year | 42/48 | €24,125 | €33,074 | +€8,950 | +37.1% |
| Trade debts | 44 | €1,088 | €9,048 | +€7,959 | +731% |
| Suppliers | 440/4 | €1,088 | €9,048 | +€7,959 | +731% |
| Taxes, remuneration and social security | 45 | €5,945 | €8,436 | +€2,491 | +41.9% |
| Taxes | 450/3 | €5,945 | €4,436 | -€1,509 | -25.4% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €17,091 | €15,591 | -€1,500 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,892 | €3,896 | +€4 | +0.1% |
| Other operating charges | 640/8 | €828 | €784 | -€44 | -5.3% |
| Gross operating margin | 9900 | €15,415 | €6,578 | -€8,837 | -57.3% |
| Operating profit (loss) | 9901 | €10,695 | €1,898 | -€8,797 | -82.3% |
| Financial income | 75/76B | €9 | €1 | -€8 | -85.2% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -85.2% |
| Financial charges | 65/66B | €46 | €96 | +€50 | +109% |
| Recurring financial charges | 65 | €46 | €96 | +€50 | +109% |
| Profit (loss) for the period before taxes | 9903 | €10,658 | €1,803 | -€8,855 | -83.1% |
| Income taxes | 67/77 | €3,337 | €1,185 | -€2,152 | -64.5% |
| Profit (loss) for the period | 9904 | €7,321 | €618 | -€6,703 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,321 | €618 | -€6,703 | -91.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.