USER CENTERED PROFESSIONAL: 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.
USER CENTERED PROFESSIONAL
Largest movements
- Receivables within one year -€11,995
down €11,995 (-58.8%), from €20,408 to €8,413
of which Trade receivables: -€9,393
- Deferred charges and accrued income -€2,689
down €2,689 (-73.5%), from €3,657 to €968
- Cash -€2,106
down €2,106 (-44.7%), from €4,715 to €2,610
mainly Trade debts (-€27,042) and Other debts (-€6,298)
- Trade debts -€27,042
down €27,042 (-88.7%), from €30,479 to €3,437
- Profit (loss) carried forward +€14,222
up €14,222 (+20.0%), from -€71,227 to -€57,005
- Other debts -€6,298
down €6,298 (-4.3%), from €144,887 to €138,588
- Gross operating margin +€13,186
up €13,186 (+505%), from €2,612 to €15,798
- Financial income +€828
up €828 (+178%), from €467 to €1,295
- Financial charges +€234
up €234 (+13.1%), from €1,794 to €2,028
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 | €154,724 | €137,705 | -€17,019 | -11.0% |
| Fixed assets | 21/28 | €943 | €714 | -€229 | -24.3% |
| Tangible fixed assets | 22/27 | €772 | €531 | -€241 | -31.2% |
| Furniture and vehicles | 24 | €772 | €531 | -€241 | -31.2% |
| Financial fixed assets | 28 | €171 | €183 | +€12 | +6.9% |
| Current assets | 29/58 | €153,781 | €136,991 | -€16,790 | -10.9% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,408 | €8,413 | -€11,995 | -58.8% |
| Trade receivables | 40 | €15,553 | €6,160 | -€9,393 | -60.4% |
| Other amounts receivable | 41 | €4,855 | €2,253 | -€2,602 | -53.6% |
| Cash at bank and in hand | 54/58 | €4,715 | €2,610 | -€2,106 | -44.7% |
| Deferred charges and accrued income | 490/1 | €3,657 | €968 | -€2,689 | -73.5% |
| Total equity and liabilities | 10/49 | €154,724 | €137,705 | -€17,019 | -11.0% |
| Equity | 10/15 | -€24,548 | -€10,326 | +€14,222 | +57.9% |
| Contributions | 10/11 | €11,300 | €11,300 | = | 0.0% |
| Reserves | 13 | €35,379 | €35,379 | = | 0.0% |
| Distributable reserves | 133 | €35,379 | €35,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,227 | -€57,005 | +€14,222 | +20.0% |
| Amounts payable | 17/49 | €179,271 | €148,031 | -€31,241 | -17.4% |
| Amounts payable within one year | 42/48 | €179,271 | €148,031 | -€31,241 | -17.4% |
| Financial debts | 43 | €939 | €1,900 | +€962 | +102% |
| Credit institutions | 430/8 | €939 | €1,900 | +€962 | +102% |
| Trade debts | 44 | €30,479 | €3,437 | -€27,042 | -88.7% |
| Suppliers | 440/4 | €30,479 | €3,437 | -€27,042 | -88.7% |
| Taxes, remuneration and social security | 45 | €2,966 | €4,105 | +€1,138 | +38.4% |
| Taxes | 450/3 | €31 | €3,966 | +€3,935 | +12,731% |
| Remuneration and social security | 454/9 | €2,935 | €139 | -€2,797 | -95.3% |
| Other amounts payable | 47/48 | €144,887 | €138,588 | -€6,298 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €241 | = | 0.0% |
| Other operating charges | 640/8 | €527 | €602 | +€75 | +14.3% |
| Gross operating margin | 9900 | €2,612 | €15,798 | +€13,186 | +505% |
| Operating profit (loss) | 9901 | €1,844 | €14,955 | +€13,111 | +711% |
| Financial income | 75/76B | €467 | €1,295 | +€828 | +178% |
| Recurring financial income | 75 | €467 | €1,295 | +€828 | +178% |
| Financial charges | 65/66B | €1,794 | €2,028 | +€234 | +13.1% |
| Recurring financial charges | 65 | €1,794 | €2,028 | +€234 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €517 | €14,222 | +€13,705 | +2,651% |
| Profit (loss) for the period | 9904 | €517 | €14,222 | +€13,705 | +2,651% |
| Profit (loss) for the period to be appropriated | 9905 | €517 | €14,222 | +€13,705 | +2,651% |
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 22 October 2026 via checked.be.