TRANSACTION MANAGEMENT: what changed
Two fiscal 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.
TRANSACTION MANAGEMENT
Largest movements
- Cash +€20,701
up €20,701 (+103.1%), from €20,070 to €40,771
mainly Net result for the year (+€24,380) and Tax, wage and social debts (+€1,533)
- Receivables within one year +€6,331
up €6,331 (+305.0%), from €2,076 to €8,407
of which Trade receivables: +€6,283
- Profit (loss) carried forward +€24,380
up €24,380 (+30.0%), from -€81,207 to -€56,827
- Tax, wage and social debts +€1,533
up €1,533 (+31.7%), from €4,840 to €6,373
- Other debts +€1,050
up €1,050 (+1.7%), from €63,298 to €64,348
- Gross operating margin +€13,938
up €13,938 (+113.2%), from €12,317 to €26,255
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 | €37,168 | €64,213 | +€27,045 | +72.8% |
| Fixed assets | 21/28 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €22,168 | €49,213 | +€27,045 | +122.0% |
| Amounts receivable within one year | 40/41 | €2,076 | €8,407 | +€6,331 | +305.0% |
| Trade receivables | 40 | €2,057 | €8,340 | +€6,283 | +305.5% |
| Other amounts receivable | 41 | €19 | €66 | +€48 | +255.4% |
| Cash at bank and in hand | 54/58 | €20,070 | €40,771 | +€20,701 | +103.1% |
| Deferred charges and accrued income | 490/1 | €23 | €36 | +€13 | +57.0% |
| Total equity and liabilities | 10/49 | €37,168 | €64,213 | +€27,045 | +72.8% |
| Equity | 10/15 | -€31,207 | -€6,827 | +€24,380 | +78.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,207 | -€56,827 | +€24,380 | +30.0% |
| Amounts payable | 17/49 | €68,375 | €71,040 | +€2,665 | +3.9% |
| Amounts payable within one year | 42/48 | €68,375 | €71,040 | +€2,665 | +3.9% |
| Trade debts | 44 | €237 | €319 | +€82 | +34.5% |
| Suppliers | 440/4 | €237 | €319 | +€82 | +34.5% |
| Taxes, remuneration and social security | 45 | €4,840 | €6,373 | +€1,533 | +31.7% |
| Taxes | 450/3 | €4,840 | €6,373 | +€1,533 | +31.7% |
| Other amounts payable | 47/48 | €63,298 | €64,348 | +€1,050 | +1.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,317 | €26,255 | +€13,938 | +113.2% |
| Operating profit (loss) | 9901 | €11,930 | €25,856 | +€13,926 | +116.7% |
| Financial income | 75/76B | €62 | €153 | +€91 | +146.6% |
| Recurring financial income | 75 | €62 | €153 | +€91 | +146.6% |
| Financial charges | 65/66B | €1,632 | €1,629 | -€3 | -0.2% |
| Recurring financial charges | 65 | €1,632 | €1,629 | -€3 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €10,360 | €24,380 | +€14,020 | +135.3% |
| Profit (loss) for the period | 9904 | €10,360 | €24,380 | +€14,020 | +135.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,360 | €24,380 | +€14,020 | +135.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.