USE SOLUTIONS: 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.
USE SOLUTIONS
Largest movements
- Tangible fixed assets +€12,076
up €12,076 (+356.8%), from €3,384 to €15,460
- Deferred charges and accrued income +€2,554
up €2,554 (+1863.1%), from €137 to €2,691
- Receivables within one year -€697
down €697 (-13.8%), from €5,066 to €4,369
of which Trade receivables: -€1,536
- Cash -€634
down €634 (-9.7%), from €6,542 to €5,908
mainly Investment in fixed assets (net) (-€14,603) and Deferred charges and accrued income (-€2,554)
- Profit (loss) carried forward +€9,429
no longer reported in 2025 (was -€9,429)
- Tax, wage and social debts +€2,274
up €2,274 (+1243.0%), from €183 to €2,457
- Other debts +€1,095
up €1,095 (+40.9%), from €2,676 to €3,771
- Reserves +€959
new in 2025: €959
- Trade debts -€458
down €458 (-14.8%), from €3,099 to €2,641
- Gross operating margin -€29,581
down €29,581 (-64.2%), from €46,107 to €16,526
- Depreciation +€2,187
up €2,187 (+644.6%), from €339 to €2,527
- Taxes +€1,970
up €1,970 (+1231.5%), from €160 to €2,130
- Financial charges +€801
up €801 (+2958.3%), from €27 to €828
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 | €15,129 | €28,429 | +€13,300 | +87.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,384 | €15,460 | +€12,076 | +356.8% |
| Tangible fixed assets | 22/27 | €3,384 | €15,460 | +€12,076 | +356.8% |
| Furniture and vehicles | 24 | €3,384 | €15,460 | +€12,076 | +356.8% |
| Current assets | 29/58 | €11,745 | €12,968 | +€1,224 | +10.4% |
| Amounts receivable within one year | 40/41 | €5,066 | €4,369 | -€697 | -13.8% |
| Trade receivables | 40 | €3,806 | €2,270 | -€1,536 | -40.4% |
| Other amounts receivable | 41 | €1,260 | €2,099 | +€839 | +66.6% |
| Cash at bank and in hand | 54/58 | €6,542 | €5,908 | -€634 | -9.7% |
| Deferred charges and accrued income | 490/1 | €137 | €2,691 | +€2,554 | +1863.1% |
| Total equity and liabilities | 10/49 | €15,129 | €28,429 | +€13,300 | +87.9% |
| Equity | 10/15 | €9,171 | €19,559 | +€10,388 | +113.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €959 | +€959 | |
| Distributable reserves | 133 | - | €959 | +€959 | |
| Profit (loss) carried forward | 14 | -€9,429 | - | +€9,429 | |
| Amounts payable | 17/49 | €5,958 | €8,869 | +€2,911 | +48.9% |
| Amounts payable within one year | 42/48 | €5,958 | €8,869 | +€2,911 | +48.9% |
| Trade debts | 44 | €3,099 | €2,641 | -€458 | -14.8% |
| Suppliers | 440/4 | €3,099 | €2,641 | -€458 | -14.8% |
| Taxes, remuneration and social security | 45 | €183 | €2,457 | +€2,274 | +1243.0% |
| Taxes | 450/3 | €183 | €2,457 | +€2,274 | +1243.0% |
| Other amounts payable | 47/48 | €2,676 | €3,771 | +€1,095 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €2,527 | +€2,187 | +644.6% |
| Other operating charges | 640/8 | €764 | €652 | -€112 | -14.6% |
| Gross operating margin | 9900 | €46,107 | €16,526 | -€29,581 | -64.2% |
| Operating profit (loss) | 9901 | €45,004 | €13,347 | -€31,657 | -70.3% |
| Financial charges | 65/66B | €27 | €828 | +€801 | +2958.3% |
| Recurring financial charges | 65 | €27 | €828 | +€801 | +2958.3% |
| Profit (loss) for the period before taxes | 9903 | €44,977 | €12,519 | -€32,458 | -72.2% |
| Income taxes | 67/77 | €160 | €2,130 | +€1,970 | +1231.5% |
| Profit (loss) for the period | 9904 | €44,817 | €10,388 | -€34,428 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,817 | €10,388 | -€34,428 | -76.8% |
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 9 October 2026 via checked.be.