TODAY IS...: 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.
TODAY IS...
Largest movements
- Current investments +€24,908
up €24,908 (+31.8%), from €78,345 to €103,253
- Receivables within one year +€4,484
up €4,484 (+27.6%), from €16,219 to €20,703
of which Other amounts receivable: +€4,283
- Tangible fixed assets +€3,617
up €3,617 (+185%), from €1,953 to €5,570
of which Other tangible fixed assets: +€4,700
- Cash -€2,530
down €2,530 (-3.9%), from €65,028 to €62,499
mainly Contributions, distributions and other (-€71,000) and Current investments (-€24,908)
- Other debts +€30,959
up €30,959 (+99.9%), from €30,991 to €61,950
- Reserves -€16,000
down €16,000 (-16.9%), from €94,660 to €78,660
- Profit (loss) carried forward +€9,217
up €9,217 (+57.4%), from €16,059 to €25,276
- Tax, wage and social debts +€8,200
up €8,200 (+180%), from €4,560 to €12,760
- Gross operating margin +€9,743
up €9,743 (+12.3%), from €79,357 to €89,100
- Financial charges -€2,779
down €2,779 (-94.6%), from €2,936 to €157
- Taxes -€2,016
down €2,016 (-8.1%), from €24,810 to €22,794
- Other operating charges -€1,440
down €1,440 (-49.0%), from €2,937 to €1,497
- Financial income -€1,220
down €1,220 (-61.0%), from €2,000 to €780
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 | €167,172 | €199,312 | +€32,140 | +19.2% |
| Fixed assets | 21/28 | €7,522 | €12,252 | +€4,730 | +62.9% |
| Tangible fixed assets | 22/27 | €1,953 | €5,570 | +€3,617 | +185% |
| Furniture and vehicles | 24 | €1,953 | €870 | -€1,083 | -55.4% |
| Other tangible fixed assets | 26 | - | €4,700 | +€4,700 | |
| Financial fixed assets | 28 | €5,568 | €6,682 | +€1,114 | +20.0% |
| Current assets | 29/58 | €159,651 | €187,061 | +€27,410 | +17.2% |
| Amounts receivable within one year | 40/41 | €16,219 | €20,703 | +€4,484 | +27.6% |
| Trade receivables | 40 | €13,978 | €14,179 | +€201 | +1.4% |
| Other amounts receivable | 41 | €2,241 | €6,524 | +€4,283 | +191% |
| Current investments | 50/53 | €78,345 | €103,253 | +€24,908 | +31.8% |
| Cash at bank and in hand | 54/58 | €65,028 | €62,499 | -€2,530 | -3.9% |
| Deferred charges and accrued income | 490/1 | €58 | €606 | +€548 | +941% |
| Total equity and liabilities | 10/49 | €167,172 | €199,312 | +€32,140 | +19.2% |
| Equity | 10/15 | €129,319 | €122,536 | -€6,783 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,660 | €78,660 | -€16,000 | -16.9% |
| Distributable reserves | 133 | €94,660 | €78,660 | -€16,000 | -16.9% |
| Profit (loss) carried forward | 14 | €16,059 | €25,276 | +€9,217 | +57.4% |
| Amounts payable | 17/49 | €37,853 | €76,776 | +€38,923 | +103% |
| Amounts payable within one year | 42/48 | €37,853 | €76,776 | +€38,923 | +103% |
| Financial debts | 43 | €13 | €0 | -€13 | -100% |
| Credit institutions | 430/8 | €13 | €0 | -€13 | -100% |
| Trade debts | 44 | €2,290 | €2,067 | -€223 | -9.7% |
| Suppliers | 440/4 | €2,290 | €2,067 | -€223 | -9.7% |
| Taxes, remuneration and social security | 45 | €4,560 | €12,760 | +€8,200 | +180% |
| Taxes | 450/3 | €4,560 | €12,760 | +€8,200 | +180% |
| Other amounts payable | 47/48 | €30,991 | €61,950 | +€30,959 | +99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,354 | €1,214 | -€140 | -10.3% |
| Other operating charges | 640/8 | €2,937 | €1,497 | -€1,440 | -49.0% |
| Gross operating margin | 9900 | €79,357 | €89,100 | +€9,743 | +12.3% |
| Operating profit (loss) | 9901 | €75,065 | €86,388 | +€11,323 | +15.1% |
| Financial income | 75/76B | €2,000 | €780 | -€1,220 | -61.0% |
| Recurring financial income | 75 | €2,000 | €780 | -€1,220 | -61.0% |
| Financial charges | 65/66B | €2,936 | €157 | -€2,779 | -94.6% |
| Recurring financial charges | 65 | €2,936 | €157 | -€2,779 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €74,129 | €87,011 | +€12,882 | +17.4% |
| Income taxes | 67/77 | €24,810 | €22,794 | -€2,016 | -8.1% |
| Profit (loss) for the period | 9904 | €49,319 | €64,217 | +€14,898 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,319 | €64,217 | +€14,898 | +30.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.