TWENTY EIGHT SOLUTIONS: 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.
TWENTY EIGHT SOLUTIONS
Largest movements
- Cash +€2,881
up €2,881 (+4.3%), from €66,824 to €69,705
mainly Net result for the year (+€63,842) and Other debts (+€3,585)
- Other debts +€3,585
up €3,585 (+5.7%), from €63,147 to €66,732
- Gross operating margin +€2,575
up €2,575 (+3.2%), from €79,844 to €82,419
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 | €82,235 | €86,211 | +€3,976 | +4.8% |
| Fixed assets | 21/28 | - | €457 | +€457 | |
| Tangible fixed assets | 22/27 | - | €457 | +€457 | |
| Furniture and vehicles | 24 | - | €457 | +€457 | |
| Current assets | 29/58 | €82,235 | €85,754 | +€3,519 | +4.3% |
| Amounts receivable within one year | 40/41 | €14,023 | €14,620 | +€597 | +4.3% |
| Trade receivables | 40 | €14,023 | €14,497 | +€474 | +3.4% |
| Other amounts receivable | 41 | - | €123 | +€123 | |
| Cash at bank and in hand | 54/58 | €66,824 | €69,705 | +€2,881 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,387 | €1,429 | +€42 | +3.0% |
| Total equity and liabilities | 10/49 | €82,235 | €86,211 | +€3,976 | +4.8% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €77,235 | €81,211 | +€3,976 | +5.1% |
| Amounts payable within one year | 42/48 | €77,235 | €81,211 | +€3,976 | +5.1% |
| Trade debts | 44 | €989 | €1,036 | +€47 | +4.8% |
| Suppliers | 440/4 | €989 | €1,036 | +€47 | +4.8% |
| Taxes, remuneration and social security | 45 | €13,100 | €13,443 | +€344 | +2.6% |
| Taxes | 450/3 | €13,100 | €13,443 | +€344 | +2.6% |
| Other amounts payable | 47/48 | €63,147 | €66,732 | +€3,585 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155 | €228 | +€74 | +47.5% |
| Other operating charges | 640/8 | €1,169 | €934 | -€236 | -20.2% |
| Gross operating margin | 9900 | €79,844 | €82,419 | +€2,575 | +3.2% |
| Operating profit (loss) | 9901 | €78,520 | €81,257 | +€2,737 | +3.5% |
| Financial income | 75/76B | €235 | €132 | -€104 | -44.0% |
| Recurring financial income | 75 | €235 | €132 | -€104 | -44.0% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €78,638 | €81,257 | +€2,619 | +3.3% |
| Income taxes | 67/77 | €16,821 | €17,415 | +€594 | +3.5% |
| Profit (loss) for the period | 9904 | €61,817 | €63,842 | +€2,025 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,817 | €63,842 | +€2,025 | +3.3% |
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 31 October 2026 via checked.be.