USER BENEFIT: 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.
USER BENEFIT
Largest movements
- Cash -€37,139
down €37,139 (-11.8%), from €313,648 to €276,510
mainly Investment in fixed assets (net) (-€40,712) and Other debts (-€9,319)
- Tangible fixed assets +€17,107
up €17,107 (+25.9%), from €66,066 to €83,173
- Other debts -€9,319
down €9,319 (-27.7%), from €33,657 to €24,337
- Tax, wage and social debts -€5,401
down €5,401 (-91.6%), from €5,893 to €492
- Trade debts -€4,219
down €4,219 (-95.8%), from €4,402 to €184
- Depreciation +€12,853
up €12,853 (+119.5%), from €10,752 to €23,605
- Other operating charges -€5,736
down €5,736 (-93.7%), from €6,123 to €387
- Taxes -€2,815
down €2,815 (-94.2%), from €2,988 to €173
- Gross operating margin -€937
down €937 (-4.6%), from €20,321 to €19,384
- Financial income +€225
up €225 (+13.9%), from €1,622 to €1,846
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 | €387,338 | €365,249 | -€22,090 | -5.7% |
| Fixed assets | 21/28 | €66,066 | €83,173 | +€17,107 | +25.9% |
| Tangible fixed assets | 22/27 | €66,066 | €83,173 | +€17,107 | +25.9% |
| Furniture and vehicles | 24 | €66,066 | €83,173 | +€17,107 | +25.9% |
| Current assets | 29/58 | €321,272 | €282,075 | -€39,197 | -12.2% |
| Amounts receivable within one year | 40/41 | €6,178 | €4,147 | -€2,031 | -32.9% |
| Trade receivables | 40 | €6,078 | €3,666 | -€2,412 | -39.7% |
| Other amounts receivable | 41 | €100 | €481 | +€381 | +381.2% |
| Cash at bank and in hand | 54/58 | €313,648 | €276,510 | -€37,139 | -11.8% |
| Deferred charges and accrued income | 490/1 | €1,446 | €1,419 | -€27 | -1.9% |
| Total equity and liabilities | 10/49 | €387,338 | €365,249 | -€22,090 | -5.7% |
| Equity | 10/15 | €338,514 | €335,363 | -€3,151 | -0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,398 | €22,398 | = | 0.0% |
| Distributable reserves | 133 | €22,398 | €22,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,717 | €300,566 | -€3,151 | -1.0% |
| Amounts payable | 17/49 | €48,824 | €29,885 | -€18,939 | -38.8% |
| Amounts payable within one year | 42/48 | €43,952 | €25,013 | -€18,939 | -43.1% |
| Trade debts | 44 | €4,402 | €184 | -€4,219 | -95.8% |
| Suppliers | 440/4 | €4,402 | €184 | -€4,219 | -95.8% |
| Taxes, remuneration and social security | 45 | €5,893 | €492 | -€5,401 | -91.6% |
| Taxes | 450/3 | €5,893 | €492 | -€5,401 | -91.6% |
| Other amounts payable | 47/48 | €33,657 | €24,337 | -€9,319 | -27.7% |
| Accrued charges and deferred income | 492/3 | €4,872 | €4,872 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,752 | €23,605 | +€12,853 | +119.5% |
| Other operating charges | 640/8 | €6,123 | €387 | -€5,736 | -93.7% |
| Gross operating margin | 9900 | €20,321 | €19,384 | -€937 | -4.6% |
| Operating profit (loss) | 9901 | €3,447 | -€4,608 | -€8,055 | |
| Financial income | 75/76B | €1,622 | €1,846 | +€225 | +13.9% |
| Recurring financial income | 75 | €1,622 | €1,846 | +€225 | +13.9% |
| Financial charges | 65/66B | €175 | €216 | +€41 | +23.5% |
| Recurring financial charges | 65 | €175 | €216 | +€41 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €4,893 | -€2,978 | -€7,871 | |
| Income taxes | 67/77 | €2,988 | €173 | -€2,815 | -94.2% |
| Profit (loss) for the period | 9904 | €1,905 | -€3,151 | -€5,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,905 | -€3,151 | -€5,056 |
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.