TRENDS & CONSUMERS KNOWLEDGE: 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.
TRENDS & CONSUMERS KNOWLEDGE
Largest movements
- Receivables within one year -€75,914
down €75,914 (-99.0%), from €76,672 to €758
of which Other amounts receivable: -€53,440
- Receivables after one year +€59,421
new in 2025: €59,421
- Tangible fixed assets -€8,926
down €8,926 (-26.3%), from €33,945 to €25,019
of which Other tangible fixed assets: -€5,380
- Cash -€2,860
down €2,860 (-97.3%), from €2,938 to €78
mainly Receivables after one year (-€59,421) and Net result for the year (-€17,774)
- Profit (loss) carried forward -€17,774
new in 2025: -€17,774
- Tax, wage and social debts -€9,563
down €9,563 (-72.6%), from €13,170 to €3,607
- Current portion of long-term debt -€1,364
down €1,364 (-57.0%), from €2,393 to €1,029
- Gross operating margin -€43,820
down €43,820, from €35,968 to -€7,852
- Taxes -€7,086
no longer reported in 2025 (was €7,086)
- Financial income +€1,338
up €1,338 (+62.4%), from €2,144 to €3,482
- Other operating charges -€591
down €591 (-23.4%), from €2,530 to €1,939
- Depreciation +€469
up €469 (+4.5%), from €10,439 to €10,908
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 | €115,726 | €86,307 | -€29,419 | -25.4% |
| Fixed assets | 21/28 | €33,970 | €25,044 | -€8,926 | -26.3% |
| Tangible fixed assets | 22/27 | €33,945 | €25,019 | -€8,926 | -26.3% |
| Furniture and vehicles | 24 | €12,753 | €9,207 | -€3,546 | -27.8% |
| Other tangible fixed assets | 26 | €21,192 | €15,812 | -€5,380 | -25.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €81,756 | €61,263 | -€20,493 | -25.1% |
| Amounts receivable after more than one year | 29 | - | €59,421 | +€59,421 | |
| Other amounts receivable | 291 | - | €59,421 | +€59,421 | |
| Amounts receivable within one year | 40/41 | €76,672 | €758 | -€75,914 | -99.0% |
| Trade receivables | 40 | €23,232 | €758 | -€22,474 | -96.7% |
| Other amounts receivable | 41 | €53,440 | - | -€53,440 | |
| Cash at bank and in hand | 54/58 | €2,938 | €78 | -€2,860 | -97.3% |
| Deferred charges and accrued income | 490/1 | €2,146 | €1,006 | -€1,140 | -53.1% |
| Total equity and liabilities | 10/49 | €115,726 | €86,307 | -€29,419 | -25.4% |
| Equity | 10/15 | €97,173 | €79,399 | -€17,774 | -18.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €84,673 | €84,673 | = | 0.0% |
| Distributable reserves | 133 | €84,673 | €84,673 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,774 | -€17,774 | |
| Amounts payable | 17/49 | €18,553 | €6,908 | -€11,645 | -62.8% |
| Amounts payable after more than one year | 17 | €1,029 | - | -€1,029 | |
| Financial debts | 170/4 | €1,029 | - | -€1,029 | |
| Amounts payable within one year | 42/48 | €17,524 | €6,908 | -€10,616 | -60.6% |
| Current portion of amounts payable after more than one year | 42 | €2,393 | €1,029 | -€1,364 | -57.0% |
| Trade debts | 44 | €1,961 | €2,074 | +€113 | +5.8% |
| Suppliers | 440/4 | €1,961 | €2,074 | +€113 | +5.8% |
| Taxes, remuneration and social security | 45 | €13,170 | €3,607 | -€9,563 | -72.6% |
| Taxes | 450/3 | €13,170 | €3,607 | -€9,563 | -72.6% |
| Other amounts payable | 47/48 | - | €198 | +€198 | |
| Non-recurring operating income | 76A | €4,554 | - | -€4,554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,439 | €10,908 | +€469 | +4.5% |
| Other operating charges | 640/8 | €2,530 | €1,939 | -€591 | -23.4% |
| Non-recurring operating charges | 66A | €1,873 | - | -€1,873 | |
| Gross operating margin | 9900 | €35,968 | -€7,852 | -€43,820 | |
| Operating profit (loss) | 9901 | €21,126 | -€20,699 | -€41,825 | |
| Financial income | 75/76B | €2,144 | €3,482 | +€1,338 | +62.4% |
| Recurring financial income | 75 | €2,144 | €3,482 | +€1,338 | +62.4% |
| Financial charges | 65/66B | €666 | €557 | -€109 | -16.4% |
| Recurring financial charges | 65 | €666 | €557 | -€109 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €22,604 | -€17,774 | -€40,378 | |
| Income taxes | 67/77 | €7,086 | - | -€7,086 | |
| Profit (loss) for the period | 9904 | €15,518 | -€17,774 | -€33,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,518 | -€17,774 | -€33,292 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.