TriplePerspective: 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.
TriplePerspective
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€57,633
down €57,633 (-66.6%), from €86,594 to €28,961
mainly Current investments (-€200,000) and Tax, wage and social debts (-€11,012)
- Reserves +€157,441
up €157,441 (+213%), from €73,946 to €231,387
- Tax, wage and social debts -€11,012
down €11,012 (-35.4%), from €31,099 to €20,087
- Gross operating margin +€123,189
up €123,189 (+121%), from €101,840 to €225,029
- Taxes +€38,803
up €38,803 (+139%), from €27,873 to €66,676
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 | €110,029 | €254,049 | +€144,019 | +131% |
| Fixed assets | 21/28 | €2,158 | €3,725 | +€1,566 | +72.6% |
| Tangible fixed assets | 22/27 | €2,158 | €3,725 | +€1,566 | +72.6% |
| Plant, machinery and equipment | 23 | - | €2,287 | +€2,287 | |
| Furniture and vehicles | 24 | €2,158 | €1,438 | -€720 | -33.4% |
| Current assets | 29/58 | €107,871 | €250,324 | +€142,453 | +132% |
| Amounts receivable within one year | 40/41 | €21,277 | €21,277 | +€0 | 0.0% |
| Trade receivables | 40 | €21,277 | €21,277 | +€0 | 0.0% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €86,594 | €28,961 | -€57,633 | -66.6% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €110,029 | €254,049 | +€144,019 | +131% |
| Equity | 10/15 | €76,446 | €233,887 | +€157,441 | +206% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,946 | €231,387 | +€157,441 | +213% |
| Distributable reserves | 133 | €73,946 | €231,387 | +€157,441 | +213% |
| Amounts payable | 17/49 | €33,583 | €20,161 | -€13,422 | -40.0% |
| Amounts payable within one year | 42/48 | €33,583 | €20,136 | -€13,448 | -40.0% |
| Trade debts | 44 | €2,484 | €49 | -€2,435 | -98.0% |
| Suppliers | 440/4 | €2,484 | €49 | -€2,435 | -98.0% |
| Taxes, remuneration and social security | 45 | €31,099 | €20,087 | -€11,012 | -35.4% |
| Taxes | 450/3 | €31,099 | €20,087 | -€11,012 | -35.4% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €733 | +€731 | +32,469% |
| Other operating charges | 640/8 | - | €107 | +€107 | |
| Gross operating margin | 9900 | €101,840 | €225,029 | +€123,189 | +121% |
| Operating profit (loss) | 9901 | €101,838 | €224,189 | +€122,351 | +120% |
| Financial income | 75/76B | - | €849 | +€849 | |
| Recurring financial income | 75 | - | €849 | +€849 | |
| Financial charges | 65/66B | €19 | €921 | +€902 | +4,812% |
| Recurring financial charges | 65 | €19 | €921 | +€902 | +4,812% |
| Profit (loss) for the period before taxes | 9903 | €101,819 | €224,117 | +€122,298 | +120% |
| Income taxes | 67/77 | €27,873 | €66,676 | +€38,803 | +139% |
| Profit (loss) for the period | 9904 | €73,946 | €157,441 | +€83,495 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €73,946 | €157,441 | +€83,495 | +113% |
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 27 October 2026 via checked.be.