TRANSFERT AUTO GRAPHIC: 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.
TRANSFERT AUTO GRAPHIC
Largest movements
- Cash +€21,538
up €21,538 (+69.7%), from €30,914 to €52,452
mainly Net result for the year (+€38,458) and Trade debts (+€14,463)
- Tangible fixed assets +€6,715
new in 2025: €6,715
- Receivables within one year +€1,922
up €1,922 (+6.7%), from €28,855 to €30,777
- Deferred charges and accrued income -€1,399
down €1,399 (-25.1%), from €5,563 to €4,164
- Other debts -€38,507
down €38,507 (-34.7%), from €111,019 to €72,512
- Profit (loss) carried forward +€38,458
up €38,458 (+22.6%), from -€170,291 to -€131,833
- Trade debts +€14,463
up €14,463 (+293%), from €4,942 to €19,405
- Tax, wage and social debts +€13,868
up €13,868 (+56.8%), from €24,409 to €38,277
of which Taxes: +€11,368
- Gross operating margin -€1,636
down €1,636 (-3.0%), from €54,004 to €52,368
- Taxes -€675
down €675 (-5.5%), from €12,321 to €11,646
- Depreciation +€606
up €606 (+54.2%), from €1,119 to €1,724
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
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 | €65,610 | €94,386 | +€28,776 | +43.9% |
| Fixed assets | 21/28 | €278 | €6,993 | +€6,715 | +2,419% |
| Tangible fixed assets | 22/27 | - | €6,715 | +€6,715 | |
| Furniture and vehicles | 24 | - | €6,715 | +€6,715 | |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €65,332 | €87,394 | +€22,061 | +33.8% |
| Amounts receivable within one year | 40/41 | €28,855 | €30,777 | +€1,922 | +6.7% |
| Trade receivables | 40 | €28,855 | €30,777 | +€1,922 | +6.7% |
| Cash at bank and in hand | 54/58 | €30,914 | €52,452 | +€21,538 | +69.7% |
| Deferred charges and accrued income | 490/1 | €5,563 | €4,164 | -€1,399 | -25.1% |
| Total equity and liabilities | 10/49 | €65,610 | €94,386 | +€28,776 | +43.9% |
| Equity | 10/15 | -€76,541 | -€38,083 | +€38,458 | +50.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €31,750 | €31,750 | = | 0.0% |
| Distributable reserves | 133 | €31,750 | €31,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,291 | -€131,833 | +€38,458 | +22.6% |
| Amounts payable | 17/49 | €142,151 | €132,469 | -€9,682 | -6.8% |
| Amounts payable within one year | 42/48 | €142,151 | €132,469 | -€9,682 | -6.8% |
| Financial debts | 43 | €1,782 | €2,276 | +€494 | +27.7% |
| Credit institutions | 430/8 | €1,782 | €2,276 | +€494 | +27.7% |
| Trade debts | 44 | €4,942 | €19,405 | +€14,463 | +293% |
| Suppliers | 440/4 | €4,942 | €19,405 | +€14,463 | +293% |
| Taxes, remuneration and social security | 45 | €24,409 | €38,277 | +€13,868 | +56.8% |
| Taxes | 450/3 | €24,409 | €35,777 | +€11,368 | +46.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €111,019 | €72,512 | -€38,507 | -34.7% |
| Non-recurring operating income | 76A | €1,830 | €363 | -€1,467 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,119 | €1,724 | +€606 | +54.2% |
| Other operating charges | 640/8 | €858 | €535 | -€324 | -37.7% |
| Non-recurring operating charges | 66A | €462 | - | -€462 | |
| Gross operating margin | 9900 | €54,004 | €52,368 | -€1,636 | -3.0% |
| Operating profit (loss) | 9901 | €51,566 | €50,109 | -€1,457 | -2.8% |
| Financial income | 75/76B | €0 | €127 | +€127 | +634,900% |
| Recurring financial income | 75 | €0 | €127 | +€127 | +634,900% |
| Financial charges | 65/66B | €109 | €132 | +€23 | +21.0% |
| Recurring financial charges | 65 | €109 | €132 | +€23 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €51,457 | €50,104 | -€1,353 | -2.6% |
| Income taxes | 67/77 | €12,321 | €11,646 | -€675 | -5.5% |
| Profit (loss) for the period | 9904 | €39,136 | €38,458 | -€678 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,136 | €38,458 | -€678 | -1.7% |
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 20 October 2026 via checked.be.