The fourth floor: 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 fourth floor
Largest movements
- Cash +€3,126
up €3,126 (+199%), from €1,569 to €4,696
mainly Other debts (+€5,000) and Receivables within one year (+€448)
- Receivables within one year -€448
down €448 (-62.8%), from €713 to €265
- Other debts +€5,000
up €5,000 (+20.9%), from €23,900 to €28,900
- Profit (loss) carried forward -€2,260
down €2,260 (-53.7%), from -€4,209 to -€6,469
- Gross operating margin +€2,148
up €2,148 (+56.2%), from -€3,821 to -€1,673
- Other operating charges +€169
up €169 (+43.8%), from €387 to €557
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 | €24,782 | €27,461 | +€2,679 | +10.8% |
| Fixed assets | 21/28 | €22,500 | €22,500 | = | 0.0% |
| Financial fixed assets | 28 | €22,500 | €22,500 | = | 0.0% |
| Current assets | 29/58 | €2,282 | €4,961 | +€2,679 | +117% |
| Amounts receivable within one year | 40/41 | €713 | €265 | -€448 | -62.8% |
| Other amounts receivable | 41 | €713 | €265 | -€448 | -62.8% |
| Cash at bank and in hand | 54/58 | €1,569 | €4,696 | +€3,126 | +199% |
| Total equity and liabilities | 10/49 | €24,782 | €27,461 | +€2,679 | +10.8% |
| Equity | 10/15 | €791 | -€1,469 | -€2,260 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,209 | -€6,469 | -€2,260 | -53.7% |
| Amounts payable | 17/49 | €23,991 | €28,930 | +€4,939 | +20.6% |
| Amounts payable within one year | 42/48 | €23,991 | €28,930 | +€4,939 | +20.6% |
| Trade debts | 44 | €91 | €30 | -€61 | -67.0% |
| Suppliers | 440/4 | €91 | €30 | -€61 | -67.0% |
| Other amounts payable | 47/48 | €23,900 | €28,900 | +€5,000 | +20.9% |
| Other operating charges | 640/8 | €387 | €557 | +€169 | +43.8% |
| Gross operating margin | 9900 | -€3,821 | -€1,673 | +€2,148 | +56.2% |
| Operating profit (loss) | 9901 | -€4,209 | -€2,230 | +€1,978 | +47.0% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | -€4,209 | -€2,260 | +€1,948 | +46.3% |
| Profit (loss) for the period | 9904 | -€4,209 | -€2,260 | +€1,948 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,209 | -€2,260 | +€1,948 | +46.3% |
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 18 October 2026 via checked.be.