TOOLTIP: 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.
TOOLTIP
Largest movements
- Cash +€7,121
up €7,121 (+14.3%), from €49,722 to €56,843
mainly Net result for the year (+€46,623) and Other debts (+€7,452)
- Deferred charges and accrued income -€2,203
down €2,203 (-87.8%), from €2,508 to €305
- Receivables within one year -€1,248
down €1,248 (-84.1%), from €1,485 to €237
of which Trade receivables: -€918
- Tangible fixed assets -€1,156
down €1,156 (-33.4%), from €3,464 to €2,308
- Other debts +€7,452
up €7,452 (+17.0%), from €43,887 to €51,339
- Reserves -€3,139
down €3,139 (-100.0%), from €3,139 to €0
- Trade debts -€901
down €901 (-53.5%), from €1,684 to €784
- Tax, wage and social debts -€898
down €898 (-12.5%), from €7,169 to €6,270
of which Taxes: -€898
- Purchases and services -€111,715
no longer reported in 2025 (was €111,715)
- Gross operating margin +€6,247
up €6,247 (+11.0%), from €56,936 to €63,184
- Taxes +€1,602
up €1,602 (+14.6%), from €10,973 to €12,575
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 | €58,379 | €60,893 | +€2,514 | +4.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,664 | €3,508 | -€1,156 | -24.8% |
| Tangible fixed assets | 22/27 | €3,464 | €2,308 | -€1,156 | -33.4% |
| Furniture and vehicles | 24 | €3,464 | €2,308 | -€1,156 | -33.4% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €53,715 | €57,385 | +€3,670 | +6.8% |
| Amounts receivable within one year | 40/41 | €1,485 | €237 | -€1,248 | -84.1% |
| Trade receivables | 40 | €918 | €0 | -€918 | -100.0% |
| Other amounts receivable | 41 | €567 | €237 | -€331 | -58.3% |
| Cash at bank and in hand | 54/58 | €49,722 | €56,843 | +€7,121 | +14.3% |
| Deferred charges and accrued income | 490/1 | €2,508 | €305 | -€2,203 | -87.8% |
| Total equity and liabilities | 10/49 | €58,379 | €60,893 | +€2,514 | +4.3% |
| Equity | 10/15 | €5,639 | €2,500 | -€3,139 | -55.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,139 | €0 | -€3,139 | -100.0% |
| Distributable reserves | 133 | €3,139 | - | -€3,139 | |
| Amounts payable | 17/49 | €52,740 | €58,393 | +€5,653 | +10.7% |
| Amounts payable within one year | 42/48 | €52,740 | €58,393 | +€5,653 | +10.7% |
| Trade debts | 44 | €1,684 | €784 | -€901 | -53.5% |
| Suppliers | 440/4 | €1,684 | €784 | -€901 | -53.5% |
| Taxes, remuneration and social security | 45 | €7,169 | €6,270 | -€898 | -12.5% |
| Taxes | 450/3 | €7,169 | €6,270 | -€898 | -12.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €43,887 | €51,339 | +€7,452 | +17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,715 | - | -€111,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €1,548 | +€524 | +51.2% |
| Gross operating margin | 9900 | €56,936 | €63,184 | +€6,247 | +11.0% |
| Operating profit (loss) | 9901 | €55,913 | €61,636 | +€5,723 | +10.2% |
| Financial charges | 65/66B | €2,177 | €2,438 | +€261 | +12.0% |
| Recurring financial charges | 65 | €2,177 | €2,438 | +€261 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €53,736 | €59,198 | +€5,462 | +10.2% |
| Income taxes | 67/77 | €10,973 | €12,575 | +€1,602 | +14.6% |
| Profit (loss) for the period | 9904 | €42,763 | €46,623 | +€3,860 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,763 | €46,623 | +€3,860 | +9.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.