VierPuntNul: 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.
VierPuntNul
Largest movements
- Tangible fixed assets +€35,489
up €35,489 (+289%), from €12,289 to €47,778
of which Furniture and vehicles: +€18,606
- Receivables within one year -€30,860
down €30,860 (-69.4%), from €44,441 to €13,581
of which Other amounts receivable: -€17,935
- Cash -€5,482
down €5,482 (-42.7%), from €12,828 to €7,346
mainly Investment in fixed assets (net) (-€40,373) and Debts after one year (-€8,231)
- Reserves +€10,864
up €10,864 (+18.8%), from €57,749 to €68,613
- Debts after one year -€8,231
down €8,231 (-66.3%), from €12,407 to €4,175
- Current portion of long-term debt -€3,690
down €3,690 (-31.0%), from €11,921 to €8,231
- Accrued charges and deferred income -€1,254
down €1,254 (-72.8%), from €1,722 to €468
- Other debts +€1,251
up €1,251 (+1,343%), from €93 to €1,344
- Gross operating margin -€23,027
down €23,027 (-47.4%), from €48,530 to €25,503
- Taxes -€6,486
down €6,486 (-52.7%), from €12,311 to €5,825
- Depreciation +€4,684
up €4,684 (+2,343%), from €200 to €4,884
- Other operating charges +€976
up €976 (+410%), from €238 to €1,214
- Financial income -€857
no longer reported in 2025 (was €857)
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 | €119,862 | €119,083 | -€779 | -0.7% |
| Fixed assets | 21/28 | €62,289 | €97,778 | +€35,489 | +57.0% |
| Tangible fixed assets | 22/27 | €12,289 | €47,778 | +€35,489 | +289% |
| Plant, machinery and equipment | 23 | €5,789 | €5,589 | -€200 | -3.5% |
| Furniture and vehicles | 24 | €6,500 | €25,106 | +€18,606 | +286% |
| Other tangible fixed assets | 26 | - | €17,083 | +€17,083 | |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €57,574 | €21,305 | -€36,269 | -63.0% |
| Amounts receivable within one year | 40/41 | €44,441 | €13,581 | -€30,860 | -69.4% |
| Trade receivables | 40 | €24,304 | €11,379 | -€12,924 | -53.2% |
| Other amounts receivable | 41 | €20,137 | €2,202 | -€17,935 | -89.1% |
| Cash at bank and in hand | 54/58 | €12,828 | €7,346 | -€5,482 | -42.7% |
| Deferred charges and accrued income | 490/1 | €305 | €378 | +€73 | +24.1% |
| Total equity and liabilities | 10/49 | €119,862 | €119,083 | -€779 | -0.7% |
| Equity | 10/15 | €62,749 | €73,613 | +€10,864 | +17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,749 | €68,613 | +€10,864 | +18.8% |
| Distributable reserves | 133 | €57,749 | €68,613 | +€10,864 | +18.8% |
| Amounts payable | 17/49 | €57,114 | €45,470 | -€11,644 | -20.4% |
| Amounts payable after more than one year | 17 | €12,407 | €4,175 | -€8,231 | -66.3% |
| Financial debts | 170/4 | €12,407 | €4,175 | -€8,231 | -66.3% |
| Amounts payable within one year | 42/48 | €42,985 | €40,827 | -€2,158 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,921 | €8,231 | -€3,690 | -31.0% |
| Trade debts | 44 | €5,288 | €4,636 | -€652 | -12.3% |
| Suppliers | 440/4 | €5,288 | €4,636 | -€652 | -12.3% |
| Taxes, remuneration and social security | 45 | €25,683 | €26,615 | +€932 | +3.6% |
| Taxes | 450/3 | €25,683 | €26,615 | +€932 | +3.6% |
| Other amounts payable | 47/48 | €93 | €1,344 | +€1,251 | +1,343% |
| Accrued charges and deferred income | 492/3 | €1,722 | €468 | -€1,254 | -72.8% |
| Remuneration, social security and pensions | 62 | - | €130 | +€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €4,884 | +€4,684 | +2,343% |
| Other operating charges | 640/8 | €238 | €1,214 | +€976 | +410% |
| Gross operating margin | 9900 | €48,530 | €25,503 | -€23,027 | -47.4% |
| Operating profit (loss) | 9901 | €48,092 | €19,275 | -€28,817 | -59.9% |
| Financial income | 75/76B | €857 | - | -€857 | |
| Recurring financial income | 75 | €857 | - | -€857 | |
| Financial charges | 65/66B | €2,875 | €2,586 | -€289 | -10.1% |
| Recurring financial charges | 65 | €2,875 | €2,586 | -€289 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €46,074 | €16,689 | -€29,385 | -63.8% |
| Income taxes | 67/77 | €12,311 | €5,825 | -€6,486 | -52.7% |
| Profit (loss) for the period | 9904 | €33,763 | €10,864 | -€22,898 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,763 | €10,864 | -€22,898 | -67.8% |
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 20 October 2026 via checked.be.