The Record Collector: what changed
The Record Collector
Largest movements
- Stocks and contracts +€8,732
up €8,732 (+70.1%), from €12,455 to €21,188
- Trade debts +€7,840
up €7,840 (+141%), from €5,578 to €13,418
- Short-term financial debts +€5,051
up €5,051 (+122%), from €4,143 to €9,194
- Current portion of long-term debt -€4,995
no longer reported in 2025 (was €4,995)
- Other debts +€1,969
up €1,969 (+228%), from €862 to €2,831
- Tax, wage and social debts -€1,395
down €1,395 (-17.4%), from €8,025 to €6,630
- Taxes +€1,569
up €1,569 (+457%), from €343 to €1,912
- Gross operating margin +€887
up €887 (+14.9%), from €5,939 to €6,826
- Other operating charges -€272
down €272 (-15.2%), from €1,791 to €1,518
- Financial charges -€144
down €144 (-3.9%), from €3,672 to €3,528
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,854 | €21,787 | +€8,932 | +69.5% |
| Current assets | 29/58 | €12,854 | €21,787 | +€8,932 | +69.5% |
| Stocks and contracts in progress | 3 | €12,455 | €21,188 | +€8,732 | +70.1% |
| Stocks | 30/36 | €12,455 | €21,188 | +€8,732 | +70.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €399 | €599 | +€200 | +50.0% |
| Total equity and liabilities | 10/49 | €12,854 | €21,787 | +€8,932 | +69.5% |
| Equity | 10/15 | -€10,749 | -€10,885 | -€137 | -1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,749 | -€13,885 | -€137 | -1.0% |
| Amounts payable | 17/49 | €23,603 | €32,672 | +€9,069 | +38.4% |
| Amounts payable within one year | 42/48 | €23,603 | €32,672 | +€9,069 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €4,995 | - | -€4,995 | |
| Financial debts | 43 | €4,143 | €9,194 | +€5,051 | +122% |
| Credit institutions | 430/8 | €4,143 | €9,194 | +€5,051 | +122% |
| Trade debts | 44 | €5,578 | €13,418 | +€7,840 | +141% |
| Suppliers | 440/4 | €5,578 | €13,418 | +€7,840 | +141% |
| Advances received on contracts in progress | 46 | - | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €8,025 | €6,630 | -€1,395 | -17.4% |
| Taxes | 450/3 | €8,025 | €6,630 | -€1,395 | -17.4% |
| Other amounts payable | 47/48 | €862 | €2,831 | +€1,969 | +228% |
| Other operating charges | 640/8 | €1,791 | €1,518 | -€272 | -15.2% |
| Gross operating margin | 9900 | €5,939 | €6,826 | +€887 | +14.9% |
| Operating profit (loss) | 9901 | €4,148 | €5,308 | +€1,160 | +28.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,672 | €3,528 | -€144 | -3.9% |
| Recurring financial charges | 65 | €3,672 | €3,528 | -€144 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €477 | €1,782 | +€1,305 | +274% |
| Income taxes | 67/77 | €343 | €1,912 | +€1,569 | +457% |
| Profit (loss) for the period | 9904 | €133 | -€130 | -€264 | |
| Profit (loss) for the period to be appropriated | 9905 | €133 | -€130 | -€264 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.