TRADE MANAGEMENT CONCEPT: 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.
TRADE MANAGEMENT CONCEPT
Largest movements
- Cash +€65,525
up €65,525 (+3,276%), from €2,000 to €67,525
mainly Net result for the year (+€52,756) and Tax, wage and social debts (+€19,845)
- Receivables within one year +€9,075
new in 2025: €9,075
- Profit (loss) carried forward +€52,756
new in 2025: €52,756
- Tax, wage and social debts +€19,845
new in 2025: €19,845
of which Taxes: +€18,139
- Contributions +€2,000
up €2,000 (+100%), from €2,000 to €4,000
- Gross operating margin +€66,736
new in 2025: €66,736
- Taxes +€13,189
new in 2025: €13,189
- Other operating charges +€791
new in 2025: €791
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,000 | €76,600 | +€74,600 | +3,730% |
| Current assets | 29/58 | €2,000 | €76,600 | +€74,600 | +3,730% |
| Amounts receivable within one year | 40/41 | - | €9,075 | +€9,075 | |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Cash at bank and in hand | 54/58 | €2,000 | €67,525 | +€65,525 | +3,276% |
| Total equity and liabilities | 10/49 | €2,000 | €76,600 | +€74,600 | +3,730% |
| Equity | 10/15 | €2,000 | €56,756 | +€54,756 | +2,738% |
| Contributions | 10/11 | €2,000 | €4,000 | +€2,000 | +100% |
| Profit (loss) carried forward | 14 | - | €52,756 | +€52,756 | |
| Amounts payable | 17/49 | - | €19,845 | +€19,845 | |
| Amounts payable within one year | 42/48 | - | €19,845 | +€19,845 | |
| Taxes, remuneration and social security | 45 | - | €19,845 | +€19,845 | |
| Taxes | 450/3 | - | €18,139 | +€18,139 | |
| Remuneration and social security | 454/9 | - | €1,706 | +€1,706 | |
| Other operating charges | 640/8 | - | €791 | +€791 | |
| Gross operating margin | 9900 | - | €66,736 | +€66,736 | |
| Operating profit (loss) | 9901 | - | €65,945 | +€65,945 | |
| Profit (loss) for the period before taxes | 9903 | - | €65,945 | +€65,945 | |
| Income taxes | 67/77 | - | €13,189 | +€13,189 | |
| Profit (loss) for the period | 9904 | - | €52,756 | +€52,756 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €52,756 | +€52,756 |
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 13 October 2026 via checked.be.