VIDANGE BOTTON: 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.
VIDANGE BOTTON
Largest movements
- Tangible fixed assets -€69,652
down €69,652 (-23.2%), from €299,703 to €230,051
of which Furniture and vehicles: -€68,530
- Receivables within one year -€49,100
down €49,100 (-23.2%), from €211,209 to €162,110
of which Other amounts receivable: -€37,903
- Cash +€7,655
up €7,655 (+8.7%), from €88,245 to €95,900
mainly Depreciation (+€73,352) and Receivables within one year (+€49,100)
- Debts after one year -€48,028
down €48,028 (-55.4%), from €86,766 to €38,738
- Other debts -€32,000
down €32,000 (-66.7%), from €48,000 to €16,000
- Current portion of long-term debt -€23,693
down €23,693 (-49.8%), from €47,616 to €23,924
- Profit (loss) carried forward -€7,875
down €7,875 (-18.9%), from €41,744 to €33,870
- Tax, wage and social debts +€7,329
up €7,329 (+36.1%), from €20,300 to €27,629
of which Remuneration and social security: +€12,816
- Gross operating margin -€20,430
down €20,430 (-6.5%), from €312,821 to €292,391
- Staff costs +€10,324
up €10,324 (+6.2%), from €166,499 to €176,823
- Financial charges +€10,185
up €10,185 (+139%), from €7,335 to €17,520
- Taxes +€3,967
up €3,967 (+73.4%), from €5,408 to €9,375
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 | €609,754 | €500,718 | -€109,037 | -17.9% |
| Fixed assets | 21/28 | €302,728 | €233,076 | -€69,652 | -23.0% |
| Tangible fixed assets | 22/27 | €299,703 | €230,051 | -€69,652 | -23.2% |
| Land and buildings | 22 | €51,706 | €52,627 | +€921 | +1.8% |
| Furniture and vehicles | 24 | €240,822 | €172,292 | -€68,530 | -28.5% |
| Other tangible fixed assets | 26 | €7,175 | €5,132 | -€2,043 | -28.5% |
| Financial fixed assets | 28 | €3,026 | €3,026 | = | 0.0% |
| Current assets | 29/58 | €307,026 | €267,641 | -€39,385 | -12.8% |
| Amounts receivable within one year | 40/41 | €211,209 | €162,110 | -€49,100 | -23.2% |
| Trade receivables | 40 | €104,528 | €93,331 | -€11,197 | -10.7% |
| Other amounts receivable | 41 | €106,682 | €68,779 | -€37,903 | -35.5% |
| Cash at bank and in hand | 54/58 | €88,245 | €95,900 | +€7,655 | +8.7% |
| Deferred charges and accrued income | 490/1 | €7,572 | €9,631 | +€2,060 | +27.2% |
| Total equity and liabilities | 10/49 | €609,754 | €500,718 | -€109,037 | -17.9% |
| Equity | 10/15 | €394,166 | €386,291 | -€7,875 | -2.0% |
| Contributions | 10/11 | €131,200 | €131,200 | = | 0.0% |
| Reserves | 13 | €221,222 | €221,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,600 | €15,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,600 | €15,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €175,275 | €175,275 | = | 0.0% |
| Distributable reserves | 133 | €30,346 | €30,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,744 | €33,870 | -€7,875 | -18.9% |
| Amounts payable | 17/49 | €215,588 | €114,426 | -€101,162 | -46.9% |
| Amounts payable after more than one year | 17 | €86,766 | €38,738 | -€48,028 | -55.4% |
| Financial debts | 170/4 | €86,766 | €38,738 | -€48,028 | -55.4% |
| Amounts payable within one year | 42/48 | €125,647 | €75,688 | -€49,958 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €47,616 | €23,924 | -€23,693 | -49.8% |
| Trade debts | 44 | €9,731 | €8,136 | -€1,595 | -16.4% |
| Suppliers | 440/4 | €9,731 | €8,136 | -€1,595 | -16.4% |
| Taxes, remuneration and social security | 45 | €20,300 | €27,629 | +€7,329 | +36.1% |
| Taxes | 450/3 | €14,103 | €8,617 | -€5,486 | -38.9% |
| Remuneration and social security | 454/9 | €6,197 | €19,012 | +€12,816 | +207% |
| Other amounts payable | 47/48 | €48,000 | €16,000 | -€32,000 | -66.7% |
| Accrued charges and deferred income | 492/3 | €3,176 | - | -€3,176 | |
| Remuneration, social security and pensions | 62 | €166,499 | €176,823 | +€10,324 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,805 | €73,352 | -€453 | -0.6% |
| Other operating charges | 640/8 | €10,827 | €10,718 | -€109 | -1.0% |
| Gross operating margin | 9900 | €312,821 | €292,391 | -€20,430 | -6.5% |
| Operating profit (loss) | 9901 | €61,689 | €31,497 | -€30,192 | -48.9% |
| Financial income | 75/76B | €480 | €3,524 | +€3,043 | +634% |
| Recurring financial income | 75 | €480 | €3,524 | +€3,043 | +634% |
| Financial charges | 65/66B | €7,335 | €17,520 | +€10,185 | +139% |
| Recurring financial charges | 65 | €7,335 | €17,520 | +€10,185 | +139% |
| Profit (loss) for the period before taxes | 9903 | €54,834 | €17,501 | -€37,333 | -68.1% |
| Income taxes | 67/77 | €5,408 | €9,375 | +€3,967 | +73.4% |
| Profit (loss) for the period | 9904 | €49,426 | €8,125 | -€41,300 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,426 | €8,125 | -€41,300 | -83.6% |
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 25 October 2026 via checked.be.