WHAT-ID: 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.
WHAT-ID
Largest movements
- Cash +€2,243
up €2,243 (+85.0%), from €2,640 to €4,882
mainly Other debts (+€14,856) and Depreciation (+€596)
- Intangible fixed assets +€1,975
new in 2025: €1,975
- Other debts +€14,856
up €14,856 (+17.4%), from €85,155 to €100,011
- Profit (loss) carried forward -€10,099
down €10,099 (-11.6%), from -€86,872 to -€96,971
- Trade debts -€539
down €539 (-73.4%), from €735 to €195
- Gross operating margin +€1,491
up €1,491 (+13.7%), from -€10,891 to -€9,401
- Depreciation +€596
new in 2025: €596
- Other operating charges -€387
down €387 (-100.0%), from €387 to €0
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.
Cash bridge derived
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 | €17,734 | €21,952 | +€4,218 | +23.8% |
| Fixed assets | 21/28 | €7,279 | €9,253 | +€1,975 | +27.1% |
| Intangible fixed assets | 21 | - | €1,975 | +€1,975 | |
| Tangible fixed assets | 22/27 | €7,279 | €7,279 | = | 0.0% |
| Other tangible fixed assets | 26 | €7,279 | €7,279 | = | 0.0% |
| Current assets | 29/58 | €10,455 | €12,698 | +€2,243 | +21.5% |
| Stocks and contracts in progress | 3 | €7,816 | €7,816 | = | 0.0% |
| Contracts in progress | 37 | €7,816 | €7,816 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,640 | €4,882 | +€2,243 | +85.0% |
| Total equity and liabilities | 10/49 | €17,734 | €21,952 | +€4,218 | +23.8% |
| Equity | 10/15 | -€68,156 | -€78,255 | -€10,099 | -14.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €124 | €124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,872 | -€96,971 | -€10,099 | -11.6% |
| Amounts payable | 17/49 | €85,890 | €100,207 | +€14,317 | +16.7% |
| Amounts payable within one year | 42/48 | €85,890 | €100,207 | +€14,317 | +16.7% |
| Trade debts | 44 | €735 | €195 | -€539 | -73.4% |
| Suppliers | 440/4 | €735 | €195 | -€539 | -73.4% |
| Other amounts payable | 47/48 | €85,155 | €100,011 | +€14,856 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €596 | +€596 | |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | -€10,891 | -€9,401 | +€1,491 | +13.7% |
| Operating profit (loss) | 9901 | -€11,278 | -€9,997 | +€1,281 | +11.4% |
| Financial charges | 65/66B | €210 | €102 | -€108 | -51.4% |
| Recurring financial charges | 65 | €210 | €102 | -€108 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,488 | -€10,099 | +€1,389 | +12.1% |
| Profit (loss) for the period | 9904 | -€11,488 | -€10,099 | +€1,389 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,488 | -€10,099 | +€1,389 | +12.1% |
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 11 October 2026 via checked.be.