WIDE ON: 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.
WIDE ON
Largest movements
- Receivables within one year +€18,069
up €18,069 (+25.5%), from €70,731 to €88,800
of which Other amounts receivable: +€16,264
- Tangible fixed assets -€14,410
down €14,410 (-6.9%), from €209,105 to €194,696
of which Land and buildings: -€9,994
- Reserves +€48,000
up €48,000 (+442%), from €10,860 to €58,860
- Debts after one year -€23,093
down €23,093 (-12.7%), from €181,886 to €158,793
of which Financial debts: -€21,597
- Profit (loss) carried forward -€15,741
down €15,741 (-36.8%), from €42,733 to €26,992
- Short-term financial debts -€10,523
down €10,523 (-100.0%), from €10,526 to €3
- Trade debts -€8,155
down €8,155 (-43.2%), from €18,899 to €10,744
- Gross operating margin +€48,826
up €48,826 (+171%), from €28,510 to €77,336
- Taxes +€14,364
up €14,364 (+579%), from €2,481 to €16,844
- Financial charges -€1,420
down €1,420 (-12.9%), from €11,046 to €9,626
- Depreciation -€1,017
down €1,017 (-6.1%), from €16,689 to €15,672
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 | €310,314 | €312,444 | +€2,131 | +0.7% |
| Fixed assets | 21/28 | €211,530 | €197,121 | -€14,410 | -6.8% |
| Tangible fixed assets | 22/27 | €209,105 | €194,696 | -€14,410 | -6.9% |
| Land and buildings | 22 | €184,275 | €174,281 | -€9,994 | -5.4% |
| Plant, machinery and equipment | 23 | €24,266 | €20,165 | -€4,102 | -16.9% |
| Furniture and vehicles | 24 | €314 | - | -€314 | |
| Other tangible fixed assets | 26 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €2,425 | €2,425 | = | 0.0% |
| Current assets | 29/58 | €98,783 | €115,323 | +€16,540 | +16.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,731 | €88,800 | +€18,069 | +25.5% |
| Trade receivables | 40 | - | €1,806 | +€1,806 | |
| Other amounts receivable | 41 | €70,731 | €86,995 | +€16,264 | +23.0% |
| Current investments | 50/53 | €3,376 | €3,376 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,479 | €7,686 | -€1,793 | -18.9% |
| Deferred charges and accrued income | 490/1 | €197 | €461 | +€264 | +134% |
| Total equity and liabilities | 10/49 | €310,314 | €312,444 | +€2,131 | +0.7% |
| Equity | 10/15 | €59,793 | €92,052 | +€32,259 | +54.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,860 | €58,860 | +€48,000 | +442% |
| Distributable reserves | 133 | €10,860 | €58,860 | +€48,000 | +442% |
| Profit (loss) carried forward | 14 | €42,733 | €26,992 | -€15,741 | -36.8% |
| Amounts payable | 17/49 | €250,521 | €220,392 | -€30,129 | -12.0% |
| Amounts payable after more than one year | 17 | €181,886 | €158,793 | -€23,093 | -12.7% |
| Financial debts | 170/4 | €180,390 | €158,793 | -€21,597 | -12.0% |
| Other amounts payable | 178/9 | €1,496 | - | -€1,496 | |
| Amounts payable within one year | 42/48 | €68,634 | €61,599 | -€7,036 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €14,656 | €20,737 | +€6,080 | +41.5% |
| Financial debts | 43 | €10,526 | €3 | -€10,523 | -100.0% |
| Credit institutions | 430/8 | €10,526 | €3 | -€10,523 | -100.0% |
| Trade debts | 44 | €18,899 | €10,744 | -€8,155 | -43.2% |
| Suppliers | 440/4 | €18,899 | €10,744 | -€8,155 | -43.2% |
| Taxes, remuneration and social security | 45 | €24,553 | €29,315 | +€4,762 | +19.4% |
| Taxes | 450/3 | €24,553 | €29,315 | +€4,762 | +19.4% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Non-recurring operating income | 76A | €5,323 | €2,740 | -€2,582 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,689 | €15,672 | -€1,017 | -6.1% |
| Other operating charges | 640/8 | €2,623 | €3,189 | +€566 | +21.6% |
| Gross operating margin | 9900 | €28,510 | €77,336 | +€48,826 | +171% |
| Operating profit (loss) | 9901 | €9,198 | €58,475 | +€49,277 | +536% |
| Financial income | 75/76B | €1,426 | €1,054 | -€372 | -26.1% |
| Recurring financial income | 75 | €1,426 | €1,054 | -€372 | -26.1% |
| Financial charges | 65/66B | €11,046 | €9,626 | -€1,420 | -12.9% |
| Recurring financial charges | 65 | €11,046 | €9,626 | -€1,420 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€422 | €49,903 | +€50,325 | |
| Income taxes | 67/77 | €2,481 | €16,844 | +€14,364 | +579% |
| Profit (loss) for the period | 9904 | -€2,902 | €33,059 | +€35,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,902 | €33,059 | +€35,961 |
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 13 October 2026 via checked.be.