TRAITS ESSENTIELS: 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.
TRAITS ESSENTIELS
Largest movements
- Receivables after one year -€1,976
down €1,976 (-4.7%), from €41,668 to €39,692
- Short-term financial debts -€2,332
down €2,332 (-19.1%), from €12,188 to €9,856
- Profit (loss) carried forward +€1,422
up €1,422 (+16.6%), from €8,570 to €9,991
- Trade debts -€1,233
down €1,233 (-40.6%), from €3,035 to €1,802
- Gross operating margin +€12,116
up €12,116, from -€8,207 to €3,910
- Financial charges -€650
down €650 (-26.2%), from €2,479 to €1,829
- Financial income -€201
down €201 (-13.4%), from €1,502 to €1,301
- Other operating charges +€177
up €177 (+9.9%), from €1,783 to €1,960
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,244 | €42,101 | -€2,143 | -4.8% |
| Fixed assets | 21/28 | €1,983 | €1,983 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,983 | €1,983 | = | 0.0% |
| Land and buildings | 22 | €1,983 | €1,983 | = | 0.0% |
| Current assets | 29/58 | €42,261 | €40,118 | -€2,143 | -5.1% |
| Amounts receivable after more than one year | 29 | €41,668 | €39,692 | -€1,976 | -4.7% |
| Other amounts receivable | 291 | €41,668 | €39,692 | -€1,976 | -4.7% |
| Amounts receivable within one year | 40/41 | €498 | €318 | -€180 | -36.2% |
| Trade receivables | 40 | €185 | - | -€185 | |
| Other amounts receivable | 41 | €313 | €318 | +€5 | +1.6% |
| Deferred charges and accrued income | 490/1 | €95 | €108 | +€13 | +13.7% |
| Total equity and liabilities | 10/49 | €44,244 | €42,101 | -€2,143 | -4.8% |
| Equity | 10/15 | €29,021 | €30,443 | +€1,422 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,570 | €9,991 | +€1,422 | +16.6% |
| Amounts payable | 17/49 | €15,223 | €11,658 | -€3,565 | -23.4% |
| Amounts payable within one year | 42/48 | €15,223 | €11,658 | -€3,565 | -23.4% |
| Financial debts | 43 | €12,188 | €9,856 | -€2,332 | -19.1% |
| Credit institutions | 430/8 | €12,188 | €9,856 | -€2,332 | -19.1% |
| Trade debts | 44 | €3,035 | €1,802 | -€1,233 | -40.6% |
| Suppliers | 440/4 | €3,035 | €1,802 | -€1,233 | -40.6% |
| Other operating charges | 640/8 | €1,783 | €1,960 | +€177 | +9.9% |
| Gross operating margin | 9900 | -€8,207 | €3,910 | +€12,116 | |
| Operating profit (loss) | 9901 | -€9,989 | €1,950 | +€11,939 | |
| Financial income | 75/76B | €1,502 | €1,301 | -€201 | -13.4% |
| Recurring financial income | 75 | €1,502 | €1,301 | -€201 | -13.4% |
| Financial charges | 65/66B | €2,479 | €1,829 | -€650 | -26.2% |
| Recurring financial charges | 65 | €2,479 | €1,829 | -€650 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,966 | €1,422 | +€12,388 | |
| Profit (loss) for the period | 9904 | -€10,966 | €1,422 | +€12,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,966 | €1,422 | +€12,388 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.