TRICK: 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.
TRICK
Largest movements
- Receivables within one year -€9,760
down €9,760 (-98.7%), from €9,891 to €131
of which Trade receivables: -€9,130
- Tangible fixed assets -€5,792
down €5,792 (-42.1%), from €13,752 to €7,960
- Receivables after one year -€4,000
down €4,000 (-3.9%), from €102,000 to €98,000
- Profit (loss) carried forward -€11,436
down €11,436 (-14.9%), from €76,633 to €65,197
- Tax, wage and social debts -€3,262
down €3,262 (-28.2%), from €11,581 to €8,319
- Debts after one year -€2,896
down €2,896 (-26.4%), from €10,984 to €8,088
- Trade debts -€1,312
down €1,312 (-14.8%), from €8,882 to €7,570
- Short-term financial debts -€1,288
down €1,288 (-16.9%), from €7,627 to €6,339
- Gross operating margin -€26,977
down €26,977 (-95.9%), from €28,136 to €1,159
- Depreciation +€2,168
up €2,168 (+59.8%), from €3,624 to €5,792
- Taxes -€1,829
down €1,829 (-33.9%), from €5,398 to €3,569
- Financial income -€1,488
down €1,488 (-88.2%), from €1,688 to €200
of which Financial income: -€1,488
- Other operating charges +€1,099
up €1,099 (+159.5%), from €689 to €1,788
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,482 | €106,465 | -€20,017 | -15.8% |
| Fixed assets | 21/28 | €13,802 | €8,010 | -€5,792 | -42.0% |
| Tangible fixed assets | 22/27 | €13,752 | €7,960 | -€5,792 | -42.1% |
| Furniture and vehicles | 24 | €13,752 | €7,960 | -€5,792 | -42.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €112,680 | €98,455 | -€14,225 | -12.6% |
| Amounts receivable after more than one year | 29 | €102,000 | €98,000 | -€4,000 | -3.9% |
| Other amounts receivable | 291 | €102,000 | €98,000 | -€4,000 | -3.9% |
| Amounts receivable within one year | 40/41 | €9,891 | €131 | -€9,760 | -98.7% |
| Trade receivables | 40 | €9,130 | - | -€9,130 | |
| Other amounts receivable | 41 | €761 | €131 | -€630 | -82.8% |
| Deferred charges and accrued income | 490/1 | €789 | €324 | -€465 | -58.9% |
| Total equity and liabilities | 10/49 | €126,482 | €106,465 | -€20,017 | -15.8% |
| Equity | 10/15 | €84,689 | €73,253 | -€11,436 | -13.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,633 | €65,197 | -€11,436 | -14.9% |
| Amounts payable | 17/49 | €41,793 | €33,212 | -€8,581 | -20.5% |
| Amounts payable after more than one year | 17 | €10,984 | €8,088 | -€2,896 | -26.4% |
| Financial debts | 170/4 | €10,984 | €8,088 | -€2,896 | -26.4% |
| Amounts payable within one year | 42/48 | €30,809 | €25,124 | -€5,685 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €2,719 | €2,896 | +€177 | +6.5% |
| Financial debts | 43 | €7,627 | €6,339 | -€1,288 | -16.9% |
| Credit institutions | 430/8 | €7,627 | €6,339 | -€1,288 | -16.9% |
| Trade debts | 44 | €8,882 | €7,570 | -€1,312 | -14.8% |
| Suppliers | 440/4 | €8,882 | €7,570 | -€1,312 | -14.8% |
| Taxes, remuneration and social security | 45 | €11,581 | €8,319 | -€3,262 | -28.2% |
| Taxes | 450/3 | €11,581 | €8,319 | -€3,262 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,624 | €5,792 | +€2,168 | +59.8% |
| Other operating charges | 640/8 | €689 | €1,788 | +€1,099 | +159.5% |
| Gross operating margin | 9900 | €28,136 | €1,159 | -€26,977 | -95.9% |
| Operating profit (loss) | 9901 | €23,823 | -€6,421 | -€30,244 | |
| Financial income | 75/76B | €1,688 | €200 | -€1,488 | -88.2% |
| Recurring financial income | 75 | €1,688 | €200 | -€1,488 | -88.2% |
| Non-recurring financial income | 76B | €1,688 | €200 | -€1,488 | -88.2% |
| Financial charges | 65/66B | €1,915 | €1,646 | -€269 | -14.0% |
| Recurring financial charges | 65 | €1,915 | €1,646 | -€269 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €23,596 | -€7,867 | -€31,463 | |
| Income taxes | 67/77 | €5,398 | €3,569 | -€1,829 | -33.9% |
| Profit (loss) for the period | 9904 | €18,198 | -€11,436 | -€29,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,198 | -€11,436 | -€29,634 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.