TRADE n SERVICES: what changed
TRADE n SERVICES
Largest movements
- Cash +€26,538
up €26,538 (+308%), from €8,612 to €35,151
mainly Tax, wage and social debts (+€9,899) and Deferred charges and accrued income (+€9,285)
- Deferred charges and accrued income -€9,285
down €9,285 (-57.8%), from €16,070 to €6,785
- Tangible fixed assets -€2,869
down €2,869 (-39.1%), from €7,330 to €4,461
- Tax, wage and social debts +€9,899
up €9,899 (+173%), from €5,721 to €15,620
- Profit (loss) carried forward +€7,819
up €7,819 (+90.9%), from -€8,603 to -€784
- Trade debts -€4,018
down €4,018 (-61.7%), from €6,508 to €2,490
- Gross operating margin +€23,503
up €23,503, from -€2,500 to €21,003
- Taxes +€7,777
up €7,777 (+1,400%), from €555 to €8,333
- Financial income +€409
up €409 (+159%), from €257 to €666
- Depreciation +€230
up €230 (+5.3%), from €4,331 to €4,561
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,417 | €81,118 | +€13,701 | +20.3% |
| Fixed assets | 21/28 | €7,330 | €4,461 | -€2,869 | -39.1% |
| Tangible fixed assets | 22/27 | €7,330 | €4,461 | -€2,869 | -39.1% |
| Plant, machinery and equipment | 23 | €7,330 | €4,461 | -€2,869 | -39.1% |
| Current assets | 29/58 | €60,088 | €76,657 | +€16,570 | +27.6% |
| Amounts receivable within one year | 40/41 | €35,405 | €34,722 | -€683 | -1.9% |
| Trade receivables | 40 | €27,637 | €24,391 | -€3,246 | -11.7% |
| Other amounts receivable | 41 | €7,768 | €10,331 | +€2,563 | +33.0% |
| Cash at bank and in hand | 54/58 | €8,612 | €35,151 | +€26,538 | +308% |
| Deferred charges and accrued income | 490/1 | €16,070 | €6,785 | -€9,285 | -57.8% |
| Total equity and liabilities | 10/49 | €67,417 | €81,118 | +€13,701 | +20.3% |
| Equity | 10/15 | €55,189 | €63,008 | +€7,819 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,592 | €57,592 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,750 | €26,750 | = | 0.0% |
| Distributable reserves | 133 | €30,842 | €30,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,603 | -€784 | +€7,819 | +90.9% |
| Amounts payable | 17/49 | €12,229 | €18,110 | +€5,881 | +48.1% |
| Amounts payable within one year | 42/48 | €12,229 | €18,110 | +€5,881 | +48.1% |
| Trade debts | 44 | €6,508 | €2,490 | -€4,018 | -61.7% |
| Suppliers | 440/4 | €6,508 | €2,490 | -€4,018 | -61.7% |
| Taxes, remuneration and social security | 45 | €5,721 | €15,620 | +€9,899 | +173% |
| Taxes | 450/3 | €5,721 | €15,620 | +€9,899 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €4,561 | +€230 | +5.3% |
| Other operating charges | 640/8 | €928 | €771 | -€157 | -16.9% |
| Gross operating margin | 9900 | -€2,500 | €21,003 | +€23,503 | |
| Operating profit (loss) | 9901 | -€7,759 | €15,672 | +€23,431 | |
| Financial income | 75/76B | €257 | €666 | +€409 | +159% |
| Recurring financial income | 75 | €257 | €666 | +€409 | +159% |
| Financial charges | 65/66B | €73 | €185 | +€112 | +154% |
| Recurring financial charges | 65 | €73 | €185 | +€112 | +154% |
| Profit (loss) for the period before taxes | 9903 | -€7,575 | €16,152 | +€23,727 | |
| Income taxes | 67/77 | €555 | €8,333 | +€7,777 | +1,400% |
| Profit (loss) for the period | 9904 | -€8,131 | €7,819 | +€15,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,131 | €7,819 | +€15,950 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.