THE ENNEAGRAM CORNER: 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 ENNEAGRAM CORNER
Largest movements
- Cash +€16,808
up €16,808 (+2,204%), from €763 to €17,571
mainly Receivables within one year (+€8,702) and Trade debts (+€7,751)
- Receivables within one year -€8,702
down €8,702 (-39.1%), from €22,251 to €13,550
of which Other amounts receivable: -€8,054
- Tangible fixed assets -€383
down €383 (-25.4%), from €1,508 to €1,125
- Trade debts +€7,751
up €7,751 (+87.2%), from €8,892 to €16,643
- Tax, wage and social debts -€905
down €905 (-43.4%), from €2,086 to €1,181
- Profit (loss) carried forward +€879
up €879 (+12.4%), from €7,115 to €7,993
- Other operating charges +€1,519
new in 2025: €1,519
- Taxes -€479
down €479 (-49.2%), from €973 to €494
- Gross operating margin -€390
down €390 (-10.3%), from €3,782 to €3,392
- Financial charges +€287
up €287 (+213%), from €135 to €422
- Financial income +€103
up €103 (+51.6%), from €200 to €304
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 | €24,522 | €32,246 | +€7,724 | +31.5% |
| Fixed assets | 21/28 | €1,508 | €1,125 | -€383 | -25.4% |
| Tangible fixed assets | 22/27 | €1,508 | €1,125 | -€383 | -25.4% |
| Furniture and vehicles | 24 | €1,508 | €1,125 | -€383 | -25.4% |
| Current assets | 29/58 | €23,014 | €31,121 | +€8,107 | +35.2% |
| Amounts receivable within one year | 40/41 | €22,251 | €13,550 | -€8,702 | -39.1% |
| Trade receivables | 40 | €12,449 | €11,801 | -€648 | -5.2% |
| Other amounts receivable | 41 | €9,802 | €1,749 | -€8,054 | -82.2% |
| Cash at bank and in hand | 54/58 | €763 | €17,571 | +€16,808 | +2,204% |
| Total equity and liabilities | 10/49 | €24,522 | €32,246 | +€7,724 | +31.5% |
| Equity | 10/15 | €13,544 | €14,423 | +€879 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €230 | €230 | = | 0.0% |
| Non-distributable reserves | 130/1 | €230 | €230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €230 | €230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,115 | €7,993 | +€879 | +12.4% |
| Amounts payable | 17/49 | €10,978 | €17,823 | +€6,846 | +62.4% |
| Amounts payable within one year | 42/48 | €10,978 | €17,823 | +€6,846 | +62.4% |
| Trade debts | 44 | €8,892 | €16,643 | +€7,751 | +87.2% |
| Suppliers | 440/4 | €8,892 | €16,643 | +€7,751 | +87.2% |
| Taxes, remuneration and social security | 45 | €2,086 | €1,181 | -€905 | -43.4% |
| Taxes | 450/3 | €2,086 | €1,181 | -€905 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €383 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,519 | +€1,519 | |
| Gross operating margin | 9900 | €3,782 | €3,392 | -€390 | -10.3% |
| Operating profit (loss) | 9901 | €3,400 | €1,491 | -€1,909 | -56.2% |
| Financial income | 75/76B | €200 | €304 | +€103 | +51.6% |
| Recurring financial income | 75 | €200 | €304 | +€103 | +51.6% |
| Financial charges | 65/66B | €135 | €422 | +€287 | +213% |
| Recurring financial charges | 65 | €135 | €422 | +€287 | +213% |
| Profit (loss) for the period before taxes | 9903 | €3,465 | €1,372 | -€2,093 | -60.4% |
| Income taxes | 67/77 | €973 | €494 | -€479 | -49.2% |
| Profit (loss) for the period | 9904 | €2,493 | €879 | -€1,614 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,493 | €879 | -€1,614 | -64.7% |
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 23 October 2026 via checked.be.