The Empathy Game: 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 Empathy Game
Largest movements
- Cash -€3,592
down €3,592 (-24.4%), from €14,715 to €11,123
mainly Net result for the year (-€2,519) and Tax, wage and social debts (-€1,821)
- Profit (loss) carried forward -€2,519
down €2,519 (-35.9%), from €7,015 to €4,496
- Tax, wage and social debts -€1,821
no longer reported in 2025 (was €1,821)
- Trade debts +€617
up €617 (+850%), from €73 to €690
- Gross operating margin -€5,700
down €5,700, from €3,653 to -€2,048
- Taxes -€692
no longer reported in 2025 (was €692)
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 | €14,715 | €11,123 | -€3,592 | -24.4% |
| Current assets | 29/58 | €14,715 | €11,123 | -€3,592 | -24.4% |
| Cash at bank and in hand | 54/58 | €14,715 | €11,123 | -€3,592 | -24.4% |
| Total equity and liabilities | 10/49 | €14,715 | €11,123 | -€3,592 | -24.4% |
| Equity | 10/15 | €10,015 | €7,496 | -€2,519 | -25.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,015 | €4,496 | -€2,519 | -35.9% |
| Amounts payable | 17/49 | €4,700 | €3,627 | -€1,073 | -22.8% |
| Amounts payable within one year | 42/48 | €4,700 | €3,627 | -€1,073 | -22.8% |
| Trade debts | 44 | €73 | €690 | +€617 | +850% |
| Suppliers | 440/4 | €73 | €690 | +€617 | +850% |
| Taxes, remuneration and social security | 45 | €1,821 | - | -€1,821 | |
| Taxes | 450/3 | €1,821 | - | -€1,821 | |
| Other amounts payable | 47/48 | €2,806 | €2,937 | +€131 | +4.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,653 | -€2,048 | -€5,700 | |
| Operating profit (loss) | 9901 | €3,265 | -€2,447 | -€5,713 | |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,193 | -€2,519 | -€5,713 | |
| Income taxes | 67/77 | €692 | - | -€692 | |
| Profit (loss) for the period | 9904 | €2,501 | -€2,519 | -€5,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,501 | -€2,519 | -€5,020 |
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 20 October 2026 via checked.be.