User Friendly: 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 Friendly
Largest movements
- Cash -€22,999
down €22,999 (-65.6%), from €35,035 to €12,036
mainly Contributions, distributions and other (-€36,501) and Receivables within one year (-€17,928)
- Receivables within one year +€17,928
up €17,928 (+68.9%), from €26,006 to €43,934
of which Trade receivables: +€11,395
- Deferred charges and accrued income -€2,717
down €2,717 (-49.5%), from €5,485 to €2,767
- Other debts -€10,670
down €10,670 (-22.1%), from €48,327 to €37,657
- Tax, wage and social debts +€3,957
up €3,957 (+44.2%), from €8,956 to €12,912
- Trade debts -€1,304
down €1,304 (-35.5%), from €3,672 to €2,368
- Gross operating margin -€3,546
down €3,546 (-6.9%), from €51,329 to €47,783
- Depreciation -€1,670
down €1,670 (-87.9%), from €1,900 to €230
- Financial charges -€882
down €882 (-73.3%), from €1,204 to €322
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 | €66,755 | €58,737 | -€8,018 | -12.0% |
| Fixed assets | 21/28 | €230 | - | -€230 | |
| Tangible fixed assets | 22/27 | €230 | - | -€230 | |
| Furniture and vehicles | 24 | €230 | - | -€230 | |
| Current assets | 29/58 | €66,525 | €58,737 | -€7,789 | -11.7% |
| Amounts receivable within one year | 40/41 | €26,006 | €43,934 | +€17,928 | +68.9% |
| Trade receivables | 40 | €26,006 | €37,401 | +€11,395 | +43.8% |
| Other amounts receivable | 41 | - | €6,533 | +€6,533 | |
| Cash at bank and in hand | 54/58 | €35,035 | €12,036 | -€22,999 | -65.6% |
| Deferred charges and accrued income | 490/1 | €5,485 | €2,767 | -€2,717 | -49.5% |
| Total equity and liabilities | 10/49 | €66,755 | €58,737 | -€8,018 | -12.0% |
| Equity | 10/15 | €5,800 | €5,800 | = | 0.0% |
| Contributions | 10/11 | €5,800 | €5,800 | = | 0.0% |
| Amounts payable | 17/49 | €60,955 | €52,937 | -€8,018 | -13.2% |
| Amounts payable within one year | 42/48 | €60,955 | €52,937 | -€8,018 | -13.2% |
| Trade debts | 44 | €3,672 | €2,368 | -€1,304 | -35.5% |
| Suppliers | 440/4 | €3,672 | €2,368 | -€1,304 | -35.5% |
| Taxes, remuneration and social security | 45 | €8,956 | €12,912 | +€3,957 | +44.2% |
| Taxes | 450/3 | €8,956 | €12,912 | +€3,957 | +44.2% |
| Other amounts payable | 47/48 | €48,327 | €37,657 | -€10,670 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €230 | -€1,670 | -87.9% |
| Other operating charges | 640/8 | €163 | €63 | -€99 | -61.0% |
| Gross operating margin | 9900 | €51,329 | €47,783 | -€3,546 | -6.9% |
| Operating profit (loss) | 9901 | €49,267 | €47,490 | -€1,776 | -3.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,204 | €322 | -€882 | -73.3% |
| Recurring financial charges | 65 | €1,204 | €322 | -€882 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €48,064 | €47,168 | -€895 | -1.9% |
| Income taxes | 67/77 | €10,750 | €10,667 | -€83 | -0.8% |
| Profit (loss) for the period | 9904 | €37,313 | €36,501 | -€812 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,313 | €36,501 | -€812 | -2.2% |
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 13 October 2026 via checked.be.