WIDE SHOULDERS: 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 SHOULDERS
Largest movements
- Cash -€8,704
down €8,704 (-25.5%), from €34,071 to €25,367
mainly Receivables within one year (-€6,864) and Tax, wage and social debts (-€2,658)
- Receivables within one year +€6,864
up €6,864 (+33.2%), from €20,702 to €27,566
of which Other amounts receivable: +€4,630
- Tax, wage and social debts -€2,658
down €2,658 (-91.8%), from €2,896 to €238
- Profit (loss) carried forward +€636
up €636 (+1.7%), from €38,236 to €38,871
- Gross operating margin -€48,717
down €48,717 (-99.0%), from €49,203 to €487
- Taxes -€12,429
down €12,429 (-98.1%), from €12,667 to €238
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 | €54,773 | €52,932 | -€1,841 | -3.4% |
| Current assets | 29/58 | €54,773 | €52,932 | -€1,841 | -3.4% |
| Amounts receivable within one year | 40/41 | €20,702 | €27,566 | +€6,864 | +33.2% |
| Trade receivables | 40 | €7,623 | €9,857 | +€2,234 | +29.3% |
| Other amounts receivable | 41 | €13,079 | €17,709 | +€4,630 | +35.4% |
| Cash at bank and in hand | 54/58 | €34,071 | €25,367 | -€8,704 | -25.5% |
| Total equity and liabilities | 10/49 | €54,773 | €52,932 | -€1,841 | -3.4% |
| Equity | 10/15 | €50,636 | €51,271 | +€636 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,236 | €38,871 | +€636 | +1.7% |
| Amounts payable | 17/49 | €4,137 | €1,661 | -€2,476 | -59.9% |
| Amounts payable within one year | 42/48 | €4,137 | €1,661 | -€2,476 | -59.9% |
| Trade debts | 44 | €384 | €566 | +€182 | +47.3% |
| Suppliers | 440/4 | €384 | €566 | +€182 | +47.3% |
| Taxes, remuneration and social security | 45 | €2,896 | €238 | -€2,658 | -91.8% |
| Taxes | 450/3 | €2,896 | €238 | -€2,658 | -91.8% |
| Other amounts payable | 47/48 | €856 | €856 | = | 0.0% |
| Other operating charges | 640/8 | €419 | €400 | -€20 | -4.7% |
| Gross operating margin | 9900 | €49,203 | €487 | -€48,717 | -99.0% |
| Operating profit (loss) | 9901 | €48,784 | €87 | -€48,697 | -99.8% |
| Financial income | 75/76B | €1,348 | €891 | -€458 | -33.9% |
| Recurring financial income | 75 | €1,348 | €891 | -€458 | -33.9% |
| Financial charges | 65/66B | €84 | €104 | +€20 | +23.7% |
| Recurring financial charges | 65 | €84 | €104 | +€20 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €50,048 | €874 | -€49,174 | -98.3% |
| Income taxes | 67/77 | €12,667 | €238 | -€12,429 | -98.1% |
| Profit (loss) for the period | 9904 | €37,382 | €636 | -€36,746 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,382 | €636 | -€36,746 | -98.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.