THEPRESENTFRIEND: 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.
THEPRESENTFRIEND
Largest movements
- Receivables within one year -€1,143
down €1,143 (-34.2%), from €3,346 to €2,202
- Profit (loss) carried forward -€1,143
down €1,143 (-5.3%), from -€21,654 to -€22,798
- Other operating charges -€1,337
no longer reported in 2025 (was €1,337)
- Gross operating margin +€116
up €116 (+9.2%), from -€1,259 to -€1,143
- Financial income -€70
no longer reported in 2025 (was €70)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,346 | €2,202 | -€1,143 | -34.2% |
| Current assets | 29/58 | €3,346 | €2,202 | -€1,143 | -34.2% |
| Amounts receivable within one year | 40/41 | €3,346 | €2,202 | -€1,143 | -34.2% |
| Other amounts receivable | 41 | €3,346 | €2,202 | -€1,143 | -34.2% |
| Total equity and liabilities | 10/49 | €3,346 | €2,202 | -€1,143 | -34.2% |
| Equity | 10/15 | €3,346 | €2,202 | -€1,143 | -34.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,654 | -€22,798 | -€1,143 | -5.3% |
| Other operating charges | 640/8 | €1,337 | - | -€1,337 | |
| Gross operating margin | 9900 | -€1,259 | -€1,143 | +€116 | +9.2% |
| Operating profit (loss) | 9901 | -€2,597 | -€1,143 | +€1,453 | +56.0% |
| Financial income | 75/76B | €70 | - | -€70 | |
| Recurring financial income | 75 | €70 | - | -€70 | |
| Profit (loss) for the period before taxes | 9903 | -€2,527 | -€1,143 | +€1,383 | +54.7% |
| Profit (loss) for the period | 9904 | -€2,527 | -€1,143 | +€1,383 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,527 | -€1,143 | +€1,383 | +54.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.