VideoGuide: 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.
VideoGuide
Largest movements
- Cash +€6,758
up €6,758 (+33.5%), from €20,175 to €26,933
mainly Other debts (+€7,864) and Net result for the year (+€2,872)
- Other debts +€7,864
up €7,864 (+76.4%), from €10,293 to €18,157
- Gross operating margin -€9,243
down €9,243 (-37.5%), from €24,627 to €15,384
- Taxes -€2,969
down €2,969 (-63.5%), from €4,676 to €1,707
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 | €535,899 | €549,327 | +€13,428 | +2.5% |
| Fixed assets | 21/28 | €515,000 | €515,000 | = | 0.0% |
| Financial fixed assets | 28 | €515,000 | €515,000 | = | 0.0% |
| Current assets | 29/58 | €20,899 | €34,327 | +€13,428 | +64.2% |
| Amounts receivable within one year | 40/41 | €724 | €5,993 | +€5,270 | +728% |
| Trade receivables | 40 | - | €5,270 | +€5,270 | |
| Other amounts receivable | 41 | €724 | €724 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,175 | €26,933 | +€6,758 | +33.5% |
| Deferred charges and accrued income | 490/1 | - | €1,400 | +€1,400 | |
| Total equity and liabilities | 10/49 | €535,899 | €549,327 | +€13,428 | +2.5% |
| Equity | 10/15 | €146,409 | €149,281 | +€2,872 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,809 | €130,681 | +€2,872 | +2.2% |
| 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 | €125,949 | €128,821 | +€2,872 | +2.3% |
| Amounts payable | 17/49 | €389,490 | €400,046 | +€10,555 | +2.7% |
| Amounts payable after more than one year | 17 | €278,000 | €278,000 | = | 0.0% |
| Financial debts | 170/4 | €238,000 | €238,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,490 | €122,046 | +€10,555 | +9.5% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €1,198 | €3,876 | +€2,679 | +224% |
| Taxes | 450/3 | €1,198 | €3,876 | +€2,679 | +224% |
| Other amounts payable | 47/48 | €10,293 | €18,157 | +€7,864 | +76.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €24,627 | €15,384 | -€9,243 | -37.5% |
| Operating profit (loss) | 9901 | €24,121 | €14,864 | -€9,257 | -38.4% |
| Financial charges | 65/66B | €10,273 | €10,285 | +€12 | +0.1% |
| Recurring financial charges | 65 | €10,273 | €10,285 | +€12 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €13,848 | €4,580 | -€9,269 | -66.9% |
| Income taxes | 67/77 | €4,676 | €1,707 | -€2,969 | -63.5% |
| Profit (loss) for the period | 9904 | €9,172 | €2,872 | -€6,300 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,172 | €2,872 | -€6,300 | -68.7% |
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 15 October 2026 via checked.be.