Thirty: 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.
Thirty
Largest movements
- Deferred charges and accrued income +€18,000
up €18,000 (+133.3%), from €13,500 to €31,500
- Tangible fixed assets -€15,946
down €15,946 (-16.7%), from €95,357 to €79,411
- Cash +€3,140
up €3,140 (+31.1%), from €10,107 to €13,247
mainly Other debts (+€90,416) and Net result for the year (+€20,244)
- Other debts +€90,416
up €90,416 (+16458.7%), from €549 to €90,965
- Reserves -€69,924
down €69,924 (-69.7%), from €100,338 to €30,413
of which Distributable reserves: -€69,924
- Debts after one year -€18,390
down €18,390 (-17.3%), from €106,530 to €88,140
- Short-term financial debts +€3,417
up €3,417 (+273.3%), from €1,250 to €4,667
- Gross operating margin -€16,884
down €16,884 (-27.3%), from €61,955 to €45,071
- Depreciation -€7,782
down €7,782 (-32.8%), from €23,728 to €15,946
- Financial charges -€4,384
down €4,384 (-44.3%), from €9,897 to €5,513
- Financial income +€3,250
up €3,250 (+144.4%), from €2,250 to €5,500
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 | €251,644 | €257,976 | +€6,332 | +2.5% |
| Fixed assets | 21/28 | €95,357 | €79,411 | -€15,946 | -16.7% |
| Tangible fixed assets | 22/27 | €95,357 | €79,411 | -€15,946 | -16.7% |
| Land and buildings | 22 | €95,357 | €79,411 | -€15,946 | -16.7% |
| Current assets | 29/58 | €156,286 | €178,564 | +€22,278 | +14.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,679 | €108,817 | +€1,138 | +1.1% |
| Trade receivables | 40 | €5,502 | €3,914 | -€1,588 | -28.9% |
| Other amounts receivable | 41 | €102,177 | €104,903 | +€2,726 | +2.7% |
| Cash at bank and in hand | 54/58 | €10,107 | €13,247 | +€3,140 | +31.1% |
| Deferred charges and accrued income | 490/1 | €13,500 | €31,500 | +€18,000 | +133.3% |
| Total equity and liabilities | 10/49 | €251,644 | €257,976 | +€6,332 | +2.5% |
| Equity | 10/15 | €118,938 | €49,013 | -€69,924 | -58.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,338 | €30,413 | -€69,924 | -69.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €100,338 | €30,413 | -€69,924 | -69.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €132,706 | €208,962 | +€76,256 | +57.5% |
| Amounts payable after more than one year | 17 | €106,530 | €88,140 | -€18,390 | -17.3% |
| Financial debts | 170/4 | €106,530 | €88,140 | -€18,390 | -17.3% |
| Amounts payable within one year | 42/48 | €26,176 | €120,822 | +€94,646 | +361.6% |
| Current portion of amounts payable after more than one year | 42 | €17,576 | €18,390 | +€814 | +4.6% |
| Financial debts | 43 | €1,250 | €4,667 | +€3,417 | +273.3% |
| Credit institutions | 430/8 | €1,250 | €4,667 | +€3,417 | +273.3% |
| Trade debts | 44 | €6,801 | €6,801 | = | 0.0% |
| Suppliers | 440/4 | €6,801 | €6,801 | = | 0.0% |
| Other amounts payable | 47/48 | €549 | €90,965 | +€90,416 | +16458.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,728 | €15,946 | -€7,782 | -32.8% |
| Other operating charges | 640/8 | €2,287 | €2,094 | -€193 | -8.4% |
| Gross operating margin | 9900 | €61,955 | €45,071 | -€16,884 | -27.3% |
| Operating profit (loss) | 9901 | €35,940 | €27,031 | -€8,910 | -24.8% |
| Financial income | 75/76B | €2,250 | €5,500 | +€3,250 | +144.4% |
| Recurring financial income | 75 | €2,250 | €5,500 | +€3,250 | +144.4% |
| Financial charges | 65/66B | €9,897 | €5,513 | -€4,384 | -44.3% |
| Recurring financial charges | 65 | €9,897 | €5,513 | -€4,384 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €28,293 | €27,018 | -€1,275 | -4.5% |
| Income taxes | 67/77 | €7,073 | €6,774 | -€300 | -4.2% |
| Profit (loss) for the period | 9904 | €21,220 | €20,244 | -€976 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,220 | €20,244 | -€976 | -4.6% |
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 4 October 2026 via checked.be.