TRANSITION DURABLE: 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.
TRANSITION DURABLE
Largest movements
- Receivables within one year -€8,092
down €8,092 (-82.1%), from €9,861 to €1,769
of which Trade receivables: -€4,820
- Cash +€4,101
up €4,101 (+18.8%), from €21,845 to €25,946
mainly Receivables within one year (+€8,092) and Deferred charges and accrued income (+€1,736)
- Deferred charges and accrued income -€1,736
down €1,736 (-85.2%), from €2,037 to €301
- Tangible fixed assets -€832
down €832 (-28.3%), from €2,939 to €2,107
- Profit (loss) carried forward -€6,984
down €6,984 (-38.6%), from €18,100 to €11,116
- Other debts +€1,127
up €1,127 (+3,531%), from €32 to €1,159
- Trade debts -€703
no longer reported in 2025 (was €703)
- Gross operating margin +€767
up €767 (+12.1%), from -€6,367 to -€5,600
- Financial charges -€97
down €97 (-39.1%), from €249 to €152
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 | €36,682 | €30,123 | -€6,559 | -17.9% |
| Fixed assets | 21/28 | €2,939 | €2,107 | -€832 | -28.3% |
| Tangible fixed assets | 22/27 | €2,939 | €2,107 | -€832 | -28.3% |
| Furniture and vehicles | 24 | €2,939 | €2,107 | -€832 | -28.3% |
| Current assets | 29/58 | €33,743 | €28,016 | -€5,727 | -17.0% |
| Amounts receivable within one year | 40/41 | €9,861 | €1,769 | -€8,092 | -82.1% |
| Trade receivables | 40 | €6,457 | €1,637 | -€4,820 | -74.7% |
| Other amounts receivable | 41 | €3,404 | €132 | -€3,271 | -96.1% |
| Cash at bank and in hand | 54/58 | €21,845 | €25,946 | +€4,101 | +18.8% |
| Deferred charges and accrued income | 490/1 | €2,037 | €301 | -€1,736 | -85.2% |
| Total equity and liabilities | 10/49 | €36,682 | €30,123 | -€6,559 | -17.9% |
| Equity | 10/15 | €35,947 | €28,964 | -€6,984 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,648 | €11,648 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,881 | €1,881 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,881 | €1,881 | = | 0.0% |
| Distributable reserves | 133 | €9,767 | €9,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,100 | €11,116 | -€6,984 | -38.6% |
| Amounts payable | 17/49 | €735 | €1,159 | +€424 | +57.7% |
| Amounts payable within one year | 42/48 | €735 | €1,159 | +€424 | +57.7% |
| Trade debts | 44 | €703 | - | -€703 | |
| Suppliers | 440/4 | €703 | - | -€703 | |
| Other amounts payable | 47/48 | €32 | €1,159 | +€1,127 | +3,531% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €832 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,367 | -€5,600 | +€767 | +12.1% |
| Operating profit (loss) | 9901 | -€7,586 | -€6,832 | +€755 | +10.0% |
| Financial charges | 65/66B | €249 | €152 | -€97 | -39.1% |
| Recurring financial charges | 65 | €249 | €152 | -€97 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,836 | -€6,984 | +€852 | +10.9% |
| Income taxes | 67/77 | -€3 | - | +€3 | |
| Profit (loss) for the period | 9904 | -€7,833 | -€6,984 | +€850 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,833 | -€6,984 | +€850 | +10.8% |
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 14 October 2026 via checked.be.