THE HOUSE BOX: 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 HOUSE BOX
Largest movements
- Cash +€13,623
up €13,623 (+311%), from €4,385 to €18,007
mainly Net result for the year (+€15,099) and Depreciation (+€9,018)
- Tangible fixed assets -€9,018
down €9,018 (-16.3%), from €55,248 to €46,230
of which Other tangible fixed assets: -€5,820
- Receivables within one year +€6,595
up €6,595 (+10.5%), from €62,834 to €69,430
of which Trade receivables: +€6,672
- Reserves +€5,227
up €5,227 (+7.9%), from €65,895 to €71,122
of which Distributable reserves: +€5,227
- Other debts +€4,343
up €4,343 (+43.3%), from €10,028 to €14,371
- Debts after one year -€2,985
down €2,985 (-31.1%), from €9,608 to €6,623
- Trade debts +€2,780
up €2,780 (+1,816%), from €153 to €2,933
- Tax, wage and social debts +€1,668
up €1,668 (+6.7%), from €25,014 to €26,682
- Gross operating margin -€12,152
down €12,152 (-25.3%), from €48,079 to €35,927
- Taxes -€4,068
down €4,068 (-29.7%), from €13,716 to €9,649
- Depreciation -€677
down €677 (-7.0%), from €9,695 to €9,018
- Other operating charges -€646
down €646 (-41.4%), from €1,559 to €913
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 | €127,084 | €138,058 | +€10,973 | +8.6% |
| Fixed assets | 21/28 | €55,248 | €46,230 | -€9,018 | -16.3% |
| Tangible fixed assets | 22/27 | €55,248 | €46,230 | -€9,018 | -16.3% |
| Furniture and vehicles | 24 | €4,319 | €1,121 | -€3,198 | -74.0% |
| Other tangible fixed assets | 26 | €50,929 | €45,109 | -€5,820 | -11.4% |
| Current assets | 29/58 | €71,836 | €91,827 | +€19,991 | +27.8% |
| Amounts receivable within one year | 40/41 | €62,834 | €69,430 | +€6,595 | +10.5% |
| Trade receivables | 40 | €11,990 | €18,662 | +€6,672 | +55.6% |
| Other amounts receivable | 41 | €50,844 | €50,768 | -€77 | -0.2% |
| Cash at bank and in hand | 54/58 | €4,385 | €18,007 | +€13,623 | +311% |
| Deferred charges and accrued income | 490/1 | €4,617 | €4,391 | -€226 | -4.9% |
| Total equity and liabilities | 10/49 | €127,084 | €138,058 | +€10,973 | +8.6% |
| Equity | 10/15 | €79,223 | €84,450 | +€5,227 | +6.6% |
| Contributions | 10/11 | €6,206 | €6,206 | = | 0.0% |
| Reserves | 13 | €65,895 | €71,122 | +€5,227 | +7.9% |
| Tax-exempt reserves | 132 | €10,700 | €10,700 | = | 0.0% |
| Distributable reserves | 133 | €55,195 | €60,422 | +€5,227 | +9.5% |
| Profit (loss) carried forward | 14 | €7,122 | €7,122 | = | 0.0% |
| Amounts payable | 17/49 | €47,861 | €53,607 | +€5,746 | +12.0% |
| Amounts payable after more than one year | 17 | €9,608 | €6,623 | -€2,985 | -31.1% |
| Financial debts | 170/4 | €9,608 | €6,623 | -€2,985 | -31.1% |
| Amounts payable within one year | 42/48 | €38,061 | €46,971 | +€8,910 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €2,866 | €2,985 | +€119 | +4.2% |
| Trade debts | 44 | €153 | €2,933 | +€2,780 | +1,816% |
| Suppliers | 440/4 | €153 | €2,933 | +€2,780 | +1,816% |
| Taxes, remuneration and social security | 45 | €25,014 | €26,682 | +€1,668 | +6.7% |
| Taxes | 450/3 | €25,014 | €26,682 | +€1,668 | +6.7% |
| Other amounts payable | 47/48 | €10,028 | €14,371 | +€4,343 | +43.3% |
| Accrued charges and deferred income | 492/3 | €193 | €14 | -€179 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,695 | €9,018 | -€677 | -7.0% |
| Other operating charges | 640/8 | €1,559 | €913 | -€646 | -41.4% |
| Gross operating margin | 9900 | €48,079 | €35,927 | -€12,152 | -25.3% |
| Operating profit (loss) | 9901 | €36,825 | €25,996 | -€10,829 | -29.4% |
| Financial income | 75/76B | €0 | €37 | +€37 | +52,743% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +52,743% |
| Financial charges | 65/66B | €923 | €1,286 | +€363 | +39.4% |
| Recurring financial charges | 65 | €923 | €1,286 | +€363 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €35,903 | €24,747 | -€11,155 | -31.1% |
| Income taxes | 67/77 | €13,716 | €9,649 | -€4,068 | -29.7% |
| Profit (loss) for the period | 9904 | €22,186 | €15,099 | -€7,088 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,186 | €15,099 | -€7,088 | -31.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.