UP TO DATE: 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.
UP TO DATE
Largest movements
- Receivables within one year -€10,060
down €10,060 (-64.0%), from €15,712 to €5,652
of which Trade receivables: -€10,060
- Cash -€203
down €203 (-60.9%), from €334 to €131
mainly Trade debts (-€7,535) and Net result for the year (-€4,613)
- Trade debts -€7,535
down €7,535 (-60.7%), from €12,420 to €4,885
- Profit (loss) carried forward -€4,613
down €4,613 (-7.3%), from -€63,106 to -€67,719
- Other debts +€1,930
up €1,930 (+4.3%), from €44,932 to €46,863
- Gross operating margin -€4,737
down €4,737, from €1,753 to -€2,984
- Taxes +€361
up €361 (+61.8%), from €585 to €947
- Financial charges +€156
up €156 (+48.0%), from €326 to €482
- Other operating charges +€77
up €77 (+61.1%), from €126 to €203
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 | €16,046 | €5,783 | -€10,263 | -64.0% |
| Current assets | 29/58 | €16,046 | €5,783 | -€10,263 | -64.0% |
| Amounts receivable within one year | 40/41 | €15,712 | €5,652 | -€10,060 | -64.0% |
| Trade receivables | 40 | €15,272 | €5,212 | -€10,060 | -65.9% |
| Other amounts receivable | 41 | €440 | €440 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €334 | €131 | -€203 | -60.9% |
| Total equity and liabilities | 10/49 | €16,046 | €5,783 | -€10,263 | -64.0% |
| Equity | 10/15 | -€42,655 | -€47,267 | -€4,613 | -10.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,106 | -€67,719 | -€4,613 | -7.3% |
| Amounts payable | 17/49 | €58,701 | €53,050 | -€5,650 | -9.6% |
| Amounts payable within one year | 42/48 | €58,701 | €53,050 | -€5,650 | -9.6% |
| Trade debts | 44 | €12,420 | €4,885 | -€7,535 | -60.7% |
| Suppliers | 440/4 | €12,420 | €4,885 | -€7,535 | -60.7% |
| Taxes, remuneration and social security | 45 | €1,348 | €1,302 | -€46 | -3.4% |
| Taxes | 450/3 | €1,348 | €1,302 | -€46 | -3.4% |
| Other amounts payable | 47/48 | €44,932 | €46,863 | +€1,930 | +4.3% |
| Other operating charges | 640/8 | €126 | €203 | +€77 | +61.1% |
| Gross operating margin | 9900 | €1,753 | -€2,984 | -€4,737 | |
| Operating profit (loss) | 9901 | €1,627 | -€3,187 | -€4,814 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €326 | €482 | +€156 | +48.0% |
| Recurring financial charges | 65 | €326 | €482 | +€156 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €1,301 | -€3,666 | -€4,967 | |
| Income taxes | 67/77 | €585 | €947 | +€361 | +61.8% |
| Profit (loss) for the period | 9904 | €716 | -€4,613 | -€5,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €716 | -€4,613 | -€5,329 |
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 15 October 2026 via checked.be.