Tribune 2: 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.
Tribune 2
Largest movements
- Receivables within one year -€19,459
down €19,459 (-98.8%), from €19,691 to €232
- Cash -€1,739
down €1,739 (-4.1%), from €42,186 to €40,447
mainly Net result for the year (-€12,819) and Tax, wage and social debts (-€7,722)
- Profit (loss) carried forward -€12,819
down €12,819 (-20.9%), from €61,220 to €48,402
- Tax, wage and social debts -€7,722
down €7,722 (-74.4%), from €10,380 to €2,659
- Gross operating margin -€21,687
down €21,687, from €9,786 to -€11,901
- Taxes -€2,627
no longer reported in 2025 (was €2,627)
- Other operating charges -€186
down €186 (-20.5%), from €905 to €720
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 | €81,877 | €60,679 | -€21,198 | -25.9% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €61,877 | €40,679 | -€21,198 | -34.3% |
| Amounts receivable within one year | 40/41 | €19,691 | €232 | -€19,459 | -98.8% |
| Trade receivables | 40 | €19,691 | €232 | -€19,459 | -98.8% |
| Cash at bank and in hand | 54/58 | €42,186 | €40,447 | -€1,739 | -4.1% |
| Total equity and liabilities | 10/49 | €81,877 | €60,679 | -€21,198 | -25.9% |
| Equity | 10/15 | €67,220 | €54,402 | -€12,819 | -19.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,220 | €48,402 | -€12,819 | -20.9% |
| Amounts payable | 17/49 | €14,657 | €6,278 | -€8,379 | -57.2% |
| Amounts payable within one year | 42/48 | €14,657 | €6,278 | -€8,379 | -57.2% |
| Trade debts | 44 | €1,076 | €506 | -€570 | -53.0% |
| Suppliers | 440/4 | €1,076 | €506 | -€570 | -53.0% |
| Taxes, remuneration and social security | 45 | €10,380 | €2,659 | -€7,722 | -74.4% |
| Taxes | 450/3 | €10,380 | €2,659 | -€7,722 | -74.4% |
| Other amounts payable | 47/48 | €3,201 | €3,113 | -€88 | -2.7% |
| Other operating charges | 640/8 | €905 | €720 | -€186 | -20.5% |
| Gross operating margin | 9900 | €9,786 | -€11,901 | -€21,687 | |
| Operating profit (loss) | 9901 | €8,881 | -€12,620 | -€21,501 | |
| Financial charges | 65/66B | €85 | €198 | +€113 | +133% |
| Recurring financial charges | 65 | €85 | €198 | +€113 | +133% |
| Profit (loss) for the period before taxes | 9903 | €8,796 | -€12,819 | -€21,614 | |
| Income taxes | 67/77 | €2,627 | - | -€2,627 | |
| Profit (loss) for the period | 9904 | €6,168 | -€12,819 | -€18,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,168 | -€12,819 | -€18,987 |
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 23 October 2026 via checked.be.