WHATDYTAM: 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.
WHATDYTAM
Largest movements
- Cash -€561
down €561 (-3.4%), from €16,457 to €15,896
mainly Net result for the year (-€606)
- Profit (loss) carried forward -€606
down €606 (-3.7%), from -€16,248 to -€16,854
- Gross operating margin +€1,407
up €1,407 (+71.5%), from -€1,968 to -€561
- Other operating charges -€155
no longer reported in 2025 (was €155)
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 | €16,457 | €15,896 | -€561 | -3.4% |
| Current assets | 29/58 | €16,457 | €15,896 | -€561 | -3.4% |
| Cash at bank and in hand | 54/58 | €16,457 | €15,896 | -€561 | -3.4% |
| Total equity and liabilities | 10/49 | €16,457 | €15,896 | -€561 | -3.4% |
| Equity | 10/15 | -€3,848 | -€4,454 | -€606 | -15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,248 | -€16,854 | -€606 | -3.7% |
| Amounts payable | 17/49 | €20,305 | €20,350 | +€45 | +0.2% |
| Amounts payable within one year | 42/48 | €20,305 | €20,350 | +€45 | +0.2% |
| Trade debts | 44 | €155 | €200 | +€45 | +28.9% |
| Suppliers | 440/4 | €155 | €200 | +€45 | +28.9% |
| Other amounts payable | 47/48 | €20,150 | €20,150 | = | 0.0% |
| Other operating charges | 640/8 | €155 | - | -€155 | |
| Gross operating margin | 9900 | -€1,968 | -€561 | +€1,407 | +71.5% |
| Operating profit (loss) | 9901 | -€2,123 | -€561 | +€1,563 | +73.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,168 | -€606 | +€1,563 | +72.1% |
| Profit (loss) for the period | 9904 | -€2,168 | -€606 | +€1,563 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,168 | -€606 | +€1,563 | +72.1% |
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 25 October 2026 via checked.be.