UNIFIED LABELS: 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.
UNIFIED LABELS
Largest movements
- Cash -€12,206
down €12,206 (-87.1%), from €14,018 to €1,812
mainly Trade debts (-€23,642) and Tax, wage and social debts (-€2,341)
- Receivables within one year -€10,327
down €10,327 (-51.6%), from €20,028 to €9,701
of which Trade receivables: -€10,316
- Tangible fixed assets -€375
down €375 (-46.7%), from €804 to €428
- Trade debts -€23,642
down €23,642 (-90.6%), from €26,103 to €2,461
- Profit (loss) carried forward +€3,074
up €3,074 (+13.5%), from -€22,821 to -€19,746
- Tax, wage and social debts -€2,341
down €2,341 (-14.9%), from €15,668 to €13,328
- Gross operating margin +€20,581
up €20,581, from -€15,203 to €5,378
- Other operating charges -€5,449
down €5,449 (-77.2%), from €7,061 to €1,612
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 | €34,849 | €11,941 | -€22,908 | -65.7% |
| Fixed assets | 21/28 | €804 | €428 | -€375 | -46.7% |
| Tangible fixed assets | 22/27 | €804 | €428 | -€375 | -46.7% |
| Plant, machinery and equipment | 23 | €804 | €428 | -€375 | -46.7% |
| Current assets | 29/58 | €34,046 | €11,513 | -€22,533 | -66.2% |
| Amounts receivable within one year | 40/41 | €20,028 | €9,701 | -€10,327 | -51.6% |
| Trade receivables | 40 | €18,709 | €8,393 | -€10,316 | -55.1% |
| Other amounts receivable | 41 | €1,318 | €1,308 | -€10 | -0.8% |
| Cash at bank and in hand | 54/58 | €14,018 | €1,812 | -€12,206 | -87.1% |
| Total equity and liabilities | 10/49 | €34,849 | €11,941 | -€22,908 | -65.7% |
| Equity | 10/15 | -€7,143 | -€4,068 | +€3,074 | +43.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,678 | €14,678 | = | 0.0% |
| Distributable reserves | 133 | €14,678 | €14,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,821 | -€19,746 | +€3,074 | +13.5% |
| Amounts payable | 17/49 | €41,992 | €16,010 | -€25,982 | -61.9% |
| Amounts payable within one year | 42/48 | €41,992 | €16,010 | -€25,982 | -61.9% |
| Trade debts | 44 | €26,103 | €2,461 | -€23,642 | -90.6% |
| Suppliers | 440/4 | €26,103 | €2,461 | -€23,642 | -90.6% |
| Taxes, remuneration and social security | 45 | €15,668 | €13,328 | -€2,341 | -14.9% |
| Taxes | 450/3 | €15,668 | €13,328 | -€2,341 | -14.9% |
| Other amounts payable | 47/48 | €221 | €221 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €375 | +€53 | +16.6% |
| Other operating charges | 640/8 | €7,061 | €1,612 | -€5,449 | -77.2% |
| Gross operating margin | 9900 | -€15,203 | €5,378 | +€20,581 | |
| Operating profit (loss) | 9901 | -€22,586 | €3,390 | +€25,977 | |
| Financial income | 75/76B | €16 | €42 | +€27 | +174% |
| Recurring financial income | 75 | €16 | €42 | +€27 | +174% |
| Financial charges | 65/66B | €250 | €358 | +€109 | +43.5% |
| Recurring financial charges | 65 | €250 | €358 | +€109 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,821 | €3,074 | +€25,895 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€22,821 | €3,074 | +€25,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,821 | €3,074 | +€25,895 |
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 28 October 2026 via checked.be.