VERPLEEGPUNT: 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.
VERPLEEGPUNT
Largest movements
- Cash -€29,144
down €29,144 (-95.1%), from €30,643 to €1,499
mainly Net result for the year (-€18,986) and Deferred charges and accrued income (-€9,963)
- Deferred charges and accrued income +€9,963
up €9,963 (+11,954%), from €83 to €10,046
- Receivables within one year +€1,258
new in 2025: €1,258
- Tangible fixed assets -€456
down €456 (-68.1%), from €670 to €214
- Profit (loss) carried forward -€18,986
down €18,986 (-162%), from -€11,706 to -€30,692
- Tax, wage and social debts -€2,434
down €2,434 (-56.1%), from €4,337 to €1,903
of which Remuneration and social security: -€2,000
- Other debts +€2,271
up €2,271 (+16.8%), from €13,557 to €15,828
- Trade debts +€770
up €770 (+222%), from €347 to €1,117
- Gross operating margin -€19,676
down €19,676, from €2,273 to -€17,404
- Financial charges -€565
down €565 (-44.5%), from €1,269 to €704
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 | €31,396 | €13,017 | -€18,378 | -58.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €670 | €214 | -€456 | -68.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €670 | €214 | -€456 | -68.1% |
| Furniture and vehicles | 24 | €670 | €214 | -€456 | -68.1% |
| Current assets | 29/58 | €30,726 | €12,804 | -€17,922 | -58.3% |
| Amounts receivable within one year | 40/41 | - | €1,258 | +€1,258 | |
| Other amounts receivable | 41 | - | €1,258 | +€1,258 | |
| Cash at bank and in hand | 54/58 | €30,643 | €1,499 | -€29,144 | -95.1% |
| Deferred charges and accrued income | 490/1 | €83 | €10,046 | +€9,963 | +11,954% |
| Total equity and liabilities | 10/49 | €31,396 | €13,017 | -€18,378 | -58.5% |
| Equity | 10/15 | €13,154 | -€5,832 | -€18,986 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,460 | €12,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,706 | -€30,692 | -€18,986 | -162% |
| Amounts payable | 17/49 | €18,241 | €18,849 | +€608 | +3.3% |
| Amounts payable within one year | 42/48 | €18,241 | €18,849 | +€608 | +3.3% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €347 | €1,117 | +€770 | +222% |
| Suppliers | 440/4 | €347 | €1,117 | +€770 | +222% |
| Taxes, remuneration and social security | 45 | €4,337 | €1,903 | -€2,434 | -56.1% |
| Taxes | 450/3 | €2,337 | €1,903 | -€434 | -18.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €13,557 | €15,828 | +€2,271 | +16.8% |
| Non-recurring operating income | 76A | - | €3,075 | +€3,075 | |
| Remuneration, social security and pensions | 62 | - | €28 | +€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €456 | €456 | = | 0.0% |
| Other operating charges | 640/8 | €376 | €253 | -€123 | -32.8% |
| Gross operating margin | 9900 | €2,273 | -€17,404 | -€19,676 | |
| Operating profit (loss) | 9901 | €1,441 | -€18,140 | -€19,581 | |
| Financial charges | 65/66B | €1,269 | €704 | -€565 | -44.5% |
| Recurring financial charges | 65 | €1,269 | €704 | -€565 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €172 | -€18,845 | -€19,016 | |
| Income taxes | 67/77 | €140 | €142 | +€2 | +1.4% |
| Profit (loss) for the period | 9904 | €32 | -€18,986 | -€19,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €32 | -€18,986 | -€19,018 |
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 26 October 2026 via checked.be.