UNROLL: 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.
UNROLL
Largest movements
- Cash -€34,999
down €34,999 (-98.9%), from €35,406 to €407
mainly Net result for the year (-€89,137) and Investment in fixed assets (net) (-€16,641)
- Receivables within one year +€6,906
up €6,906 (+150.3%), from €4,594 to €11,500
of which Trade receivables: +€10,685
- Intangible fixed assets -€6,764
down €6,764 (-24.0%), from €28,131 to €21,368
- Tangible fixed assets +€5,724
up €5,724 (+42.9%), from €13,335 to €19,059
of which Furniture and vehicles: +€7,012
- Stocks and contracts +€2,000
up €2,000 (+36.4%), from €5,500 to €7,500
- Profit (loss) carried forward -€89,137
new in 2026: -€89,137
- Other debts +€55,542
up €55,542 (+249.7%), from €22,247 to €77,789
- Trade debts +€19,256
up €19,256 (+336.8%), from €5,718 to €24,974
- Tax, wage and social debts -€13,221
down €13,221 (-83.7%), from €15,802 to €2,581
of which Taxes: -€13,221
- Gross operating margin -€120,842
down €120,842, from €51,173 to -€69,669
- Taxes -€13,008
down €13,008 (-98.8%), from €13,160 to €153
- Depreciation +€7,463
up €7,463 (+73.0%), from €10,218 to €17,680
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,519 | €61,959 | -€27,560 | -30.8% |
| Fixed assets | 21/28 | €42,666 | €41,626 | -€1,040 | -2.4% |
| Intangible fixed assets | 21 | €28,131 | €21,368 | -€6,764 | -24.0% |
| Tangible fixed assets | 22/27 | €13,335 | €19,059 | +€5,724 | +42.9% |
| Plant, machinery and equipment | 23 | €6,579 | €5,290 | -€1,288 | -19.6% |
| Furniture and vehicles | 24 | €6,756 | €13,768 | +€7,012 | +103.8% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €46,853 | €20,333 | -€26,520 | -56.6% |
| Stocks and contracts in progress | 3 | €5,500 | €7,500 | +€2,000 | +36.4% |
| Stocks | 30/36 | €5,500 | €7,500 | +€2,000 | +36.4% |
| Amounts receivable within one year | 40/41 | €4,594 | €11,500 | +€6,906 | +150.3% |
| Trade receivables | 40 | €742 | €11,427 | +€10,685 | +1439.1% |
| Other amounts receivable | 41 | €3,852 | €73 | -€3,779 | -98.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €35,406 | €407 | -€34,999 | -98.9% |
| Deferred charges and accrued income | 490/1 | €1,353 | €926 | -€427 | -31.6% |
| Total equity and liabilities | 10/49 | €89,519 | €61,959 | -€27,560 | -30.8% |
| Equity | 10/15 | €45,752 | -€43,385 | -€89,137 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €44,752 | €44,752 | = | 0.0% |
| Distributable reserves | 133 | €44,752 | €44,752 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€89,137 | -€89,137 | |
| Amounts payable | 17/49 | €43,767 | €105,344 | +€61,577 | +140.7% |
| Amounts payable within one year | 42/48 | €43,767 | €105,344 | +€61,577 | +140.7% |
| Trade debts | 44 | €5,718 | €24,974 | +€19,256 | +336.8% |
| Suppliers | 440/4 | €5,718 | €24,974 | +€19,256 | +336.8% |
| Taxes, remuneration and social security | 45 | €15,802 | €2,581 | -€13,221 | -83.7% |
| Taxes | 450/3 | €15,802 | €2,581 | -€13,221 | -83.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €22,247 | €77,789 | +€55,542 | +249.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,218 | €17,680 | +€7,463 | +73.0% |
| Other operating charges | 640/8 | €968 | €1,085 | +€118 | +12.2% |
| Gross operating margin | 9900 | €51,173 | -€69,669 | -€120,842 | |
| Operating profit (loss) | 9901 | €39,988 | -€88,435 | -€128,422 | |
| Financial income | 75/76B | €333 | €83 | -€250 | -75.1% |
| Recurring financial income | 75 | €333 | €83 | -€250 | -75.1% |
| Financial charges | 65/66B | €415 | €632 | +€217 | +52.4% |
| Recurring financial charges | 65 | €415 | €632 | +€217 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €39,906 | -€88,984 | -€128,890 | |
| Income taxes | 67/77 | €13,160 | €153 | -€13,008 | -98.8% |
| Profit (loss) for the period | 9904 | €26,745 | -€89,137 | -€115,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,745 | -€89,137 | -€115,882 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.