WARM UP SOUP: 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.
WARM UP SOUP
Largest movements
- Receivables within one year -€7,688
down €7,688 (-22.7%), from €33,797 to €26,109
of which Trade receivables: -€3,871
- Cash -€3,022
down €3,022 (-53.0%), from €5,698 to €2,677
mainly Trade debts (-€22,962) and Other debts (-€6,522)
- Stocks and contracts -€2,603
no longer reported in 2025 (was €2,603)
- Deferred charges and accrued income +€557
up €557 (+4,294%), from €13 to €570
- Trade debts -€22,962
down €22,962 (-65.4%), from €35,113 to €12,151
of which Bills of exchange payable: -€23,290
- Profit (loss) carried forward +€10,872
up €10,872 (+36.4%), from -€29,884 to -€19,012
- Other debts -€6,522
down €6,522 (-24.1%), from €27,099 to €20,577
- Tax, wage and social debts +€5,856
up €5,856 (+163%), from €3,583 to €9,439
- Gross operating margin +€16,246
up €16,246 (+28.8%), from €56,336 to €72,582
- Staff costs +€1,777
up €1,777 (+3.0%), from €58,971 to €60,748
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 | €42,111 | €29,356 | -€12,755 | -30.3% |
| Current assets | 29/58 | €42,111 | €29,356 | -€12,755 | -30.3% |
| Stocks and contracts in progress | 3 | €2,603 | - | -€2,603 | |
| Stocks | 30/36 | €2,603 | - | -€2,603 | |
| Amounts receivable within one year | 40/41 | €33,797 | €26,109 | -€7,688 | -22.7% |
| Trade receivables | 40 | €29,980 | €26,109 | -€3,871 | -12.9% |
| Other amounts receivable | 41 | €3,817 | - | -€3,817 | |
| Cash at bank and in hand | 54/58 | €5,698 | €2,677 | -€3,022 | -53.0% |
| Deferred charges and accrued income | 490/1 | €13 | €570 | +€557 | +4,294% |
| Total equity and liabilities | 10/49 | €42,111 | €29,356 | -€12,755 | -30.3% |
| Equity | 10/15 | -€23,684 | -€12,812 | +€10,872 | +45.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,884 | -€19,012 | +€10,872 | +36.4% |
| Amounts payable | 17/49 | €65,795 | €42,168 | -€23,628 | -35.9% |
| Amounts payable within one year | 42/48 | €65,795 | €42,168 | -€23,628 | -35.9% |
| Trade debts | 44 | €35,113 | €12,151 | -€22,962 | -65.4% |
| Suppliers | 440/4 | €11,823 | €12,151 | +€328 | +2.8% |
| Bills of exchange payable | 441 | €23,290 | - | -€23,290 | |
| Taxes, remuneration and social security | 45 | €3,583 | €9,439 | +€5,856 | +163% |
| Taxes | 450/3 | €3,583 | €9,439 | +€5,856 | +163% |
| Other amounts payable | 47/48 | €27,099 | €20,577 | -€6,522 | -24.1% |
| Remuneration, social security and pensions | 62 | €58,971 | €60,748 | +€1,777 | +3.0% |
| Other operating charges | 640/8 | €387 | €600 | +€212 | +54.8% |
| Gross operating margin | 9900 | €56,336 | €72,582 | +€16,246 | +28.8% |
| Operating profit (loss) | 9901 | -€3,022 | €11,234 | +€14,257 | |
| Financial income | 75/76B | €522 | €0 | -€522 | -100.0% |
| Recurring financial income | 75 | €522 | €0 | -€522 | -100.0% |
| Financial charges | 65/66B | €16 | €287 | +€270 | +1,658% |
| Recurring financial charges | 65 | €16 | €287 | +€270 | +1,658% |
| Profit (loss) for the period before taxes | 9903 | -€2,517 | €10,948 | +€13,465 | |
| Income taxes | 67/77 | €75 | €75 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€2,592 | €10,872 | +€13,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,592 | €10,872 | +€13,465 |
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 30 October 2026 via checked.be.