UNIT 6: 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.
UNIT 6
Largest movements
- Tangible fixed assets -€11,912
down €11,912 (-3.5%), from €338,895 to €326,983
of which Land and buildings: -€10,227
- Cash +€5,043
up €5,043 (+295.7%), from €1,705 to €6,749
mainly Other debts (+€49,148) and Depreciation (+€19,737)
- Receivables within one year +€3,817
up €3,817 (+44.1%), from €8,649 to €12,466
of which Trade receivables: +€2,734
- Other debts +€49,148
up €49,148 (+3769.1%), from €1,304 to €50,452
- Profit (loss) carried forward -€21,932
down €21,932 (-51.9%), from -€42,276 to -€64,208
- Trade debts -€18,034
down €18,034 (-69.9%), from €25,801 to €7,768
- Debts after one year -€10,809
down €10,809 (-3.1%), from €348,894 to €338,086
- Gross operating margin +€14,550
up €14,550, from -€3,065 to €11,486
- Financial charges -€6,320
down €6,320 (-34.8%), from €18,151 to €11,831
- Depreciation +€939
up €939 (+5.0%), from €18,798 to €19,737
- Other operating charges -€423
down €423 (-18.6%), from €2,271 to €1,848
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 | €352,569 | €349,904 | -€2,665 | -0.8% |
| Fixed assets | 21/28 | €340,895 | €328,983 | -€11,912 | -3.5% |
| Tangible fixed assets | 22/27 | €338,895 | €326,983 | -€11,912 | -3.5% |
| Land and buildings | 22 | €312,754 | €302,527 | -€10,227 | -3.3% |
| Plant, machinery and equipment | 23 | €14,953 | €15,131 | +€178 | +1.2% |
| Furniture and vehicles | 24 | €11,188 | €9,325 | -€1,863 | -16.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €11,674 | €20,921 | +€9,247 | +79.2% |
| Amounts receivable within one year | 40/41 | €8,649 | €12,466 | +€3,817 | +44.1% |
| Trade receivables | 40 | €8,191 | €10,925 | +€2,734 | +33.4% |
| Other amounts receivable | 41 | €458 | €1,542 | +€1,083 | +236.5% |
| Cash at bank and in hand | 54/58 | €1,705 | €6,749 | +€5,043 | +295.7% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,706 | +€387 | +29.3% |
| Total equity and liabilities | 10/49 | €352,569 | €349,904 | -€2,665 | -0.8% |
| Equity | 10/15 | -€37,276 | -€59,208 | -€21,932 | -58.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,276 | -€64,208 | -€21,932 | -51.9% |
| Amounts payable | 17/49 | €389,845 | €409,112 | +€19,267 | +4.9% |
| Amounts payable after more than one year | 17 | €348,894 | €338,086 | -€10,809 | -3.1% |
| Financial debts | 170/4 | €348,894 | €338,086 | -€10,809 | -3.1% |
| Amounts payable within one year | 42/48 | €40,812 | €71,026 | +€30,214 | +74.0% |
| Current portion of amounts payable after more than one year | 42 | €10,379 | €10,809 | +€430 | +4.1% |
| Trade debts | 44 | €25,801 | €7,768 | -€18,034 | -69.9% |
| Suppliers | 440/4 | €25,801 | €7,768 | -€18,034 | -69.9% |
| Taxes, remuneration and social security | 45 | €3,328 | €1,998 | -€1,330 | -40.0% |
| Taxes | 450/3 | €3,328 | €1,998 | -€1,330 | -40.0% |
| Other amounts payable | 47/48 | €1,304 | €50,452 | +€49,148 | +3769.1% |
| Accrued charges and deferred income | 492/3 | €139 | €0 | -€139 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,798 | €19,737 | +€939 | +5.0% |
| Other operating charges | 640/8 | €2,271 | €1,848 | -€423 | -18.6% |
| Gross operating margin | 9900 | -€3,065 | €11,486 | +€14,550 | |
| Operating profit (loss) | 9901 | -€24,134 | -€10,099 | +€14,035 | +58.2% |
| Financial income | 75/76B | €9 | €0 | -€9 | -98.0% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -98.0% |
| Financial charges | 65/66B | €18,151 | €11,831 | -€6,320 | -34.8% |
| Recurring financial charges | 65 | €18,151 | €11,831 | -€6,320 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€42,276 | -€21,931 | +€20,345 | +48.1% |
| Profit (loss) for the period | 9904 | -€42,276 | -€21,931 | +€20,345 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,276 | -€21,931 | +€20,345 | +48.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.