Transistory: 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.
Transistory
Largest movements
- Receivables within one year +€30,900
up €30,900 (+786.1%), from €3,931 to €34,831
of which Trade receivables: +€30,376
- Cash +€18,073
up €18,073 (+1100.2%), from €1,643 to €19,716
mainly Net result for the year (+€56,033) and Other debts (+€27,953)
- Receivables after one year +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Tangible fixed assets +€1,179
up €1,179 (+72.2%), from €1,633 to €2,812
of which Furniture and vehicles: +€2,279
- Profit (loss) carried forward +€28,033
up €28,033, from -€27,731 to €302
- Other debts +€27,953
up €27,953 (+52.5%), from €53,213 to €81,166
- Tax, wage and social debts +€4,115
up €4,115 (+183.8%), from €2,239 to €6,354
- Gross operating margin +€113,743
up €113,743, from -€54,881 to €58,862
- Other operating charges +€1,148
up €1,148 (+817.0%), from €141 to €1,288
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 | €35,320 | €94,578 | +€59,258 | +167.8% |
| Fixed assets | 21/28 | €6,033 | €7,212 | +€1,179 | +19.5% |
| Tangible fixed assets | 22/27 | €1,633 | €2,812 | +€1,179 | +72.2% |
| Plant, machinery and equipment | 23 | €1,344 | €244 | -€1,100 | -81.8% |
| Furniture and vehicles | 24 | €289 | €2,568 | +€2,279 | +788.3% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €29,286 | €87,366 | +€58,080 | +198.3% |
| Amounts receivable after more than one year | 29 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Other amounts receivable | 291 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €3,931 | €34,831 | +€30,900 | +786.1% |
| Trade receivables | 40 | €3,916 | €34,292 | +€30,376 | +775.7% |
| Other amounts receivable | 41 | €15 | €539 | +€524 | +3507.4% |
| Cash at bank and in hand | 54/58 | €1,643 | €19,716 | +€18,073 | +1100.2% |
| Deferred charges and accrued income | 490/1 | €8,713 | €7,819 | -€893 | -10.3% |
| Total equity and liabilities | 10/49 | €35,320 | €94,578 | +€59,258 | +167.8% |
| Equity | 10/15 | -€25,731 | €2,302 | +€28,033 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,731 | €302 | +€28,033 | |
| Amounts payable | 17/49 | €61,051 | €92,276 | +€31,225 | +51.1% |
| Amounts payable within one year | 42/48 | €61,051 | €92,276 | +€31,225 | +51.1% |
| Trade debts | 44 | €5,599 | €4,756 | -€843 | -15.1% |
| Suppliers | 440/4 | €5,599 | €4,756 | -€843 | -15.1% |
| Taxes, remuneration and social security | 45 | €2,239 | €6,354 | +€4,115 | +183.8% |
| Taxes | 450/3 | €2,239 | €6,354 | +€4,115 | +183.8% |
| Other amounts payable | 47/48 | €53,213 | €81,166 | +€27,953 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €1,420 | -€273 | -16.1% |
| Other operating charges | 640/8 | €141 | €1,288 | +€1,148 | +817.0% |
| Gross operating margin | 9900 | -€54,881 | €58,862 | +€113,743 | |
| Operating profit (loss) | 9901 | -€56,714 | €56,154 | +€112,868 | |
| Financial income | 75/76B | €425 | €471 | +€46 | +10.8% |
| Recurring financial income | 75 | €425 | €471 | +€46 | +10.8% |
| Financial charges | 65/66B | €258 | €178 | -€80 | -30.9% |
| Recurring financial charges | 65 | €258 | €178 | -€80 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€56,547 | €56,447 | +€112,994 | |
| Income taxes | 67/77 | €272 | €414 | +€141 | +51.9% |
| Profit (loss) for the period | 9904 | -€56,819 | €56,033 | +€112,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,819 | €56,033 | +€112,852 |
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 12 October 2026 via checked.be.