Twenty Two: 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.
Twenty Two
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€7,882
down €7,882 (-32.0%), from €24,642 to €16,760
of which Financial debts: -€7,882
- Other debts +€3,490
up €3,490 (+14.4%), from €24,185 to €27,675
- Trade debts +€2,590
up €2,590 (+176.1%), from €1,471 to €4,061
- Contributions +€2,250
up €2,250 (+10.0%), from €22,500 to €24,750
- Other operating charges -€330
down €330 (-14.5%), from €2,279 to €1,950
- Gross operating margin +€144
up €144 (+1.9%), from €7,537 to €7,681
- Taxes +€133
up €133 (+10.3%), from €1,295 to €1,429
- Financial charges -€126
down €126 (-25.0%), from €504 to €378
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 | €213,689 | €213,825 | +€135 | +0.1% |
| Fixed assets | 21/28 | €212,876 | €212,876 | = | 0.0% |
| Tangible fixed assets | 22/27 | €212,876 | €212,876 | = | 0.0% |
| Land and buildings | 22 | €212,876 | €212,876 | = | 0.0% |
| Current assets | 29/58 | €814 | €949 | +€135 | +16.6% |
| Cash at bank and in hand | 54/58 | €206 | €319 | +€113 | +54.9% |
| Deferred charges and accrued income | 490/1 | €608 | €630 | +€22 | +3.7% |
| Total equity and liabilities | 10/49 | €213,689 | €213,825 | +€135 | +0.1% |
| Equity | 10/15 | €137,659 | €141,584 | +€3,925 | +2.9% |
| Contributions | 10/11 | €22,500 | €24,750 | +€2,250 | +10.0% |
| Reserves | 13 | €115,159 | €116,834 | +€1,675 | +1.5% |
| Non-distributable reserves | 130/1 | €2,250 | - | -€2,250 | |
| Reserves not available under the articles | 1311 | €2,250 | - | -€2,250 | |
| Distributable reserves | 133 | €112,909 | €116,834 | +€3,925 | +3.5% |
| Amounts payable | 17/49 | €76,030 | €72,241 | -€3,789 | -5.0% |
| Amounts payable after more than one year | 17 | €24,642 | €16,760 | -€7,882 | -32.0% |
| Financial debts | 170/4 | €7,882 | - | -€7,882 | |
| Other amounts payable | 178/9 | €16,760 | €16,760 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,953 | €41,046 | +€4,093 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €9,311 | €7,882 | -€1,428 | -15.3% |
| Trade debts | 44 | €1,471 | €4,061 | +€2,590 | +176.1% |
| Suppliers | 440/4 | €1,471 | €4,061 | +€2,590 | +176.1% |
| Taxes, remuneration and social security | 45 | €1,987 | €1,429 | -€559 | -28.1% |
| Taxes | 450/3 | €1,987 | €1,429 | -€559 | -28.1% |
| Other amounts payable | 47/48 | €24,185 | €27,675 | +€3,490 | +14.4% |
| Accrued charges and deferred income | 492/3 | €14,434 | €14,434 | = | 0.0% |
| Other operating charges | 640/8 | €2,279 | €1,950 | -€330 | -14.5% |
| Gross operating margin | 9900 | €7,537 | €7,681 | +€144 | +1.9% |
| Operating profit (loss) | 9901 | €5,258 | €5,732 | +€474 | +9.0% |
| Financial charges | 65/66B | €504 | €378 | -€126 | -25.0% |
| Recurring financial charges | 65 | €504 | €378 | -€126 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €4,753 | €5,353 | +€600 | +12.6% |
| Income taxes | 67/77 | €1,295 | €1,429 | +€133 | +10.3% |
| Profit (loss) for the period | 9904 | €3,458 | €3,925 | +€467 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,458 | €3,925 | +€467 | +13.5% |
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 4 October 2026 via checked.be.