THE SMALL TREES: what changed
Two fiscal 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 SMALL TREES
Largest movements
- Receivables within one year +€1,143
up €1,143 (+162.7%), from €703 to €1,846
of which Other amounts receivable: +€1,143
- Other debts +€7,510
up €7,510 (+19.3%), from €38,880 to €46,390
- Profit (loss) carried forward -€6,126
down €6,126 (-10.4%), from -€58,998 to -€65,125
- Trade debts -€216
down €216 (-100.0%), from €216 to €0
- Tax, wage and social debts -€34
no longer reported in 2025 (was €34)
- Turnover -€25,017
no longer reported in 2025 (was €25,017)
- Purchases and services -€22,510
down €22,510 (-80.1%), from €28,117 to €5,607
- Gross operating margin -€2,507
down €2,507 (-80.9%), from -€3,100 to -€5,607
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.
Cash bridge derived
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 | €1,039 | €2,173 | +€1,134 | +109.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €1,039 | €2,173 | +€1,134 | +109.1% |
| Amounts receivable within one year | 40/41 | €703 | €1,846 | +€1,143 | +162.7% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €703 | €1,846 | +€1,143 | +162.7% |
| Cash at bank and in hand | 54/58 | €337 | €327 | -€10 | -2.9% |
| Total equity and liabilities | 10/49 | €1,039 | €2,173 | +€1,134 | +109.1% |
| Equity | 10/15 | -€38,091 | -€44,217 | -€6,126 | -16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €907 | €907 | = | 0.0% |
| Non-distributable reserves | 130/1 | €907 | €907 | = | 0.0% |
| Reserves not available under the articles | 1311 | €907 | €907 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,998 | -€65,125 | -€6,126 | -10.4% |
| Amounts payable | 17/49 | €39,130 | €46,390 | +€7,260 | +18.6% |
| Amounts payable within one year | 42/48 | €39,130 | €46,390 | +€7,260 | +18.6% |
| Trade debts | 44 | €216 | €0 | -€216 | -100.0% |
| Suppliers | 440/4 | €216 | €0 | -€216 | -100.0% |
| Taxes, remuneration and social security | 45 | €34 | - | -€34 | |
| Taxes | 450/3 | €34 | - | -€34 | |
| Other amounts payable | 47/48 | €38,880 | €46,390 | +€7,510 | +19.3% |
| Turnover | 70 | €25,017 | - | -€25,017 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,117 | €5,607 | -€22,510 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | - | -€179 | |
| Other operating charges | 640/8 | €645 | €453 | -€192 | -29.8% |
| Gross operating margin | 9900 | -€3,100 | -€5,607 | -€2,507 | -80.9% |
| Operating profit (loss) | 9901 | -€3,924 | -€6,060 | -€2,137 | -54.5% |
| Financial charges | 65/66B | €61 | €66 | +€5 | +8.2% |
| Recurring financial charges | 65 | €61 | €66 | +€5 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,985 | -€6,126 | -€2,142 | -53.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,985 | -€6,126 | -€2,142 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,985 | -€6,126 | -€2,142 | -53.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.