TOUCHED BY: 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.
TOUCHED BY
Largest movements
- Cash -€7,537
down €7,537 (-23.3%), from €32,329 to €24,793
mainly Net result for the year (-€5,109) and Receivables within one year (-€3,065)
- Receivables within one year +€3,065
up €3,065 (+98.3%), from €3,117 to €6,182
of which Trade receivables: +€3,065
- Profit (loss) carried forward -€5,109
down €5,109 (-9.8%), from -€52,249 to -€57,358
- Gross operating margin -€4,769
down €4,769, from €3,377 to -€1,391
- Write-downs +€1,500
up €1,500, from €0 to €1,500
- Other operating charges +€50
up €50 (+2.9%), from €1,716 to €1,766
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 | €65,453 | €60,617 | -€4,835 | -7.4% |
| Fixed assets | 21/28 | €28,947 | €28,554 | -€393 | -1.4% |
| Tangible fixed assets | 22/27 | €26,447 | €26,054 | -€393 | -1.5% |
| Land and buildings | 22 | €24,952 | €24,925 | -€27 | -0.1% |
| Plant, machinery and equipment | 23 | €1,495 | €1,129 | -€366 | -24.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €36,506 | €32,063 | -€4,443 | -12.2% |
| Amounts receivable within one year | 40/41 | €3,117 | €6,182 | +€3,065 | +98.3% |
| Trade receivables | 40 | €3,117 | €6,182 | +€3,065 | +98.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €32,329 | €24,793 | -€7,537 | -23.3% |
| Deferred charges and accrued income | 490/1 | €1,059 | €1,088 | +€29 | +2.7% |
| Total equity and liabilities | 10/49 | €65,453 | €60,617 | -€4,835 | -7.4% |
| Equity | 10/15 | €63,251 | €58,142 | -€5,109 | -8.1% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Contributions outside capital | 11 | €105,000 | - | -€105,000 | |
| Other | 1109/19 | €105,000 | - | -€105,000 | |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,249 | -€57,358 | -€5,109 | -9.8% |
| Amounts payable | 17/49 | €2,201 | €2,475 | +€274 | +12.4% |
| Amounts payable within one year | 42/48 | €2,201 | €2,475 | +€274 | +12.4% |
| Trade debts | 44 | €1,676 | €1,708 | +€32 | +1.9% |
| Suppliers | 440/4 | €1,676 | €1,708 | +€32 | +1.9% |
| Taxes, remuneration and social security | 45 | €71 | €377 | +€305 | +427.4% |
| Taxes | 450/3 | €71 | €377 | +€305 | +427.4% |
| Other amounts payable | 47/48 | €454 | €391 | -€63 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €393 | +€32 | +8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | €1,716 | €1,766 | +€50 | +2.9% |
| Gross operating margin | 9900 | €3,377 | -€1,391 | -€4,769 | |
| Operating profit (loss) | 9901 | €1,300 | -€5,050 | -€6,350 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €55 | €59 | +€5 | +8.2% |
| Recurring financial charges | 65 | €55 | €59 | +€5 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €1,245 | -€5,109 | -€6,355 | |
| Profit (loss) for the period | 9904 | €1,245 | -€5,109 | -€6,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,245 | -€5,109 | -€6,355 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.