What Is A: 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 Is A
Largest movements
- Cash -€31,496
down €31,496 (-37.0%), from €85,108 to €53,611
mainly Contributions, distributions and other (-€29,927) and Tax, wage and social debts (-€21,723)
- Receivables within one year -€4,847
down €4,847 (-79.2%), from €6,121 to €1,274
of which Trade receivables: -€5,071
- Tax, wage and social debts -€21,723
down €21,723 (-60.6%), from €35,858 to €14,135
- Other debts -€13,676
down €13,676 (-31.4%), from €43,619 to €29,943
- Trade debts -€944
down €944 (-53.9%), from €1,752 to €808
- Gross operating margin -€20,837
down €20,837 (-31.6%), from €65,893 to €45,056
- Taxes -€4,492
down €4,492 (-30.9%), from €14,532 to €10,040
- Financial charges +€2,341
up €2,341 (+101%), from €2,315 to €4,655
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 | €91,228 | €54,885 | -€36,343 | -39.8% |
| Current assets | 29/58 | €91,228 | €54,885 | -€36,343 | -39.8% |
| Amounts receivable within one year | 40/41 | €6,121 | €1,274 | -€4,847 | -79.2% |
| Trade receivables | 40 | €6,041 | €970 | -€5,071 | -83.9% |
| Other amounts receivable | 41 | €80 | €304 | +€224 | +280% |
| Cash at bank and in hand | 54/58 | €85,108 | €53,611 | -€31,496 | -37.0% |
| Total equity and liabilities | 10/49 | €91,228 | €54,885 | -€36,343 | -39.8% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €81,228 | €44,885 | -€36,343 | -44.7% |
| Amounts payable within one year | 42/48 | €81,228 | €44,885 | -€36,343 | -44.7% |
| Trade debts | 44 | €1,752 | €808 | -€944 | -53.9% |
| Suppliers | 440/4 | €1,752 | €808 | -€944 | -53.9% |
| Taxes, remuneration and social security | 45 | €35,858 | €14,135 | -€21,723 | -60.6% |
| Taxes | 450/3 | €35,858 | €14,135 | -€21,723 | -60.6% |
| Other amounts payable | 47/48 | €43,619 | €29,943 | -€13,676 | -31.4% |
| Other operating charges | 640/8 | €388 | €434 | +€46 | +11.8% |
| Gross operating margin | 9900 | €65,893 | €45,056 | -€20,837 | -31.6% |
| Operating profit (loss) | 9901 | €65,505 | €44,622 | -€20,883 | -31.9% |
| Financial charges | 65/66B | €2,315 | €4,655 | +€2,341 | +101% |
| Recurring financial charges | 65 | €2,315 | €4,655 | +€2,341 | +101% |
| Profit (loss) for the period before taxes | 9903 | €63,190 | €39,967 | -€23,223 | -36.8% |
| Income taxes | 67/77 | €14,532 | €10,040 | -€4,492 | -30.9% |
| Profit (loss) for the period | 9904 | €48,658 | €29,927 | -€18,732 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,658 | €29,927 | -€18,732 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.