WARMTE@LEDIAAN: 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.
WARMTE@LEDIAAN
Largest movements
- Cash -€3,420
down €3,420 (-6.8%), from €50,000 to €46,580
mainly Net result for the year (-€2,175) and Stocks and contracts (-€2,022)
- Stocks and contracts +€2,022
up €2,022, from €0 to €2,022
- Profit (loss) carried forward -€2,175
down €2,175 (-223%), from -€974 to -€3,149
- Trade debts +€2,022
new in 2025: €2,022
- Other debts -€974
down €974 (-100%), from €974 to €0
- Depreciation +€1,284
new in 2025: €1,284
- Other operating charges -€798
down €798 (-100%), from €798 to €0
- Gross operating margin -€793
new in 2025: -€793
- Services and other goods -€176
no longer reported in 2025 (was €176)
- Financial charges +€99
up €99, from €0 to €99
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 | €50,000 | €48,873 | -€1,127 | -2.3% |
| Current assets | 29/58 | €50,000 | €48,873 | -€1,127 | -2.3% |
| Stocks and contracts in progress | 3 | €0 | €2,022 | +€2,022 | |
| Stocks | 30/36 | - | €2,022 | +€2,022 | |
| Amounts receivable within one year | 40/41 | - | €271 | +€271 | |
| Other amounts receivable | 41 | - | €271 | +€271 | |
| Cash at bank and in hand | 54/58 | €50,000 | €46,580 | -€3,420 | -6.8% |
| Total equity and liabilities | 10/49 | €50,000 | €48,873 | -€1,127 | -2.3% |
| Equity | 10/15 | €49,026 | €46,851 | -€2,175 | -4.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€974 | -€3,149 | -€2,175 | -223% |
| Amounts payable | 17/49 | €974 | €2,022 | +€1,048 | +108% |
| Amounts payable within one year | 42/48 | €974 | €2,022 | +€1,048 | +108% |
| Trade debts | 44 | - | €2,022 | +€2,022 | |
| Suppliers | 440/4 | - | €2,022 | +€2,022 | |
| Other amounts payable | 47/48 | €974 | €0 | -€974 | -100% |
| Operating charges | 60/66A | €974 | - | -€974 | |
| Services and other goods | 61 | €176 | - | -€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,284 | +€1,284 | |
| Other operating charges | 640/8 | €798 | €0 | -€798 | -100% |
| Gross operating margin | 9900 | - | -€793 | -€793 | |
| Operating profit (loss) | 9901 | -€974 | -€2,077 | -€1,103 | -113% |
| Financial charges | 65/66B | €0 | €99 | +€99 | |
| Recurring financial charges | 65 | €0 | €99 | +€99 | |
| Profit (loss) for the period before taxes | 9903 | -€974 | -€2,175 | -€1,201 | -123% |
| Profit (loss) for the period | 9904 | -€974 | -€2,175 | -€1,201 | -123% |
| Profit (loss) for the period to be appropriated | 9905 | -€974 | -€2,175 | -€1,201 | -123% |
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 16 October 2026 via checked.be.