TREAT: 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.
TREAT
Largest movements
- Cash -€3,043
down €3,043 (-16.7%), from €18,246 to €15,203
mainly Trade debts (-€5,513) and Net result for the year (-€1,697)
- Tangible fixed assets -€2,183
down €2,183 (-23.0%), from €9,498 to €7,315
of which Furniture and vehicles: -€2,000
- Trade debts -€5,513
down €5,513 (-57.9%), from €9,525 to €4,012
- Profit (loss) carried forward -€1,697
down €1,697 (-7.3%), from -€23,249 to -€24,946
- Accrued charges and deferred income +€1,558
new in 2025: €1,558
- Other debts +€1,050
up €1,050 (+2.8%), from €38,000 to €39,050
- Tax, wage and social debts -€628
down €628 (-28.6%), from €2,197 to €1,569
- Gross operating margin -€5,339
down €5,339 (-78.4%), from €6,813 to €1,474
- Other operating charges -€2,054
down €2,054 (-83.7%), from €2,453 to €400
- Depreciation -€702
down €702 (-24.3%), from €2,885 to €2,183
- Financial charges +€391
up €391 (+198%), from €197 to €589
- Financial income -€140
down €140 (-100.0%), from €140 to €0
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 | €32,673 | €27,443 | -€5,230 | -16.0% |
| Fixed assets | 21/28 | €14,178 | €11,995 | -€2,183 | -15.4% |
| Tangible fixed assets | 22/27 | €9,498 | €7,315 | -€2,183 | -23.0% |
| Plant, machinery and equipment | 23 | €183 | - | -€183 | |
| Furniture and vehicles | 24 | €9,315 | €7,315 | -€2,000 | -21.5% |
| Financial fixed assets | 28 | €4,680 | €4,680 | = | 0.0% |
| Current assets | 29/58 | €18,495 | €15,448 | -€3,047 | -16.5% |
| Amounts receivable within one year | 40/41 | €8 | - | -€8 | |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €18,246 | €15,203 | -€3,043 | -16.7% |
| Deferred charges and accrued income | 490/1 | €240 | €244 | +€4 | +1.7% |
| Total equity and liabilities | 10/49 | €32,673 | €27,443 | -€5,230 | -16.0% |
| Equity | 10/15 | -€17,049 | -€18,746 | -€1,697 | -10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,249 | -€24,946 | -€1,697 | -7.3% |
| Amounts payable | 17/49 | €49,722 | €46,189 | -€3,533 | -7.1% |
| Amounts payable within one year | 42/48 | €49,722 | €44,631 | -€5,091 | -10.2% |
| Trade debts | 44 | €9,525 | €4,012 | -€5,513 | -57.9% |
| Suppliers | 440/4 | €9,525 | €4,012 | -€5,513 | -57.9% |
| Taxes, remuneration and social security | 45 | €2,197 | €1,569 | -€628 | -28.6% |
| Taxes | 450/3 | €2,197 | €1,569 | -€628 | -28.6% |
| Other amounts payable | 47/48 | €38,000 | €39,050 | +€1,050 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €1,558 | +€1,558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,885 | €2,183 | -€702 | -24.3% |
| Other operating charges | 640/8 | €2,453 | €400 | -€2,054 | -83.7% |
| Gross operating margin | 9900 | €6,813 | €1,474 | -€5,339 | -78.4% |
| Operating profit (loss) | 9901 | €1,475 | -€1,109 | -€2,584 | |
| Financial income | 75/76B | €140 | €0 | -€140 | -100.0% |
| Recurring financial income | 75 | €140 | €0 | -€140 | -100.0% |
| Financial charges | 65/66B | €197 | €589 | +€391 | +198% |
| Recurring financial charges | 65 | €197 | €589 | +€391 | +198% |
| Profit (loss) for the period before taxes | 9903 | €1,417 | -€1,697 | -€3,114 | |
| Profit (loss) for the period | 9904 | €1,417 | -€1,697 | -€3,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,417 | -€1,697 | -€3,114 |
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 16 October 2026 via checked.be.