WIKIFLOW: 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.
WIKIFLOW
Largest movements
- Cash -€79,255
down €79,255 (-24.0%), from €330,881 to €251,625
mainly Other debts (-€100,003) and Debts after one year (-€56,991)
- Intangible fixed assets -€60,675
down €60,675 (-24.8%), from €244,566 to €183,891
- Receivables within one year -€27,230
down €27,230 (-37.7%), from €72,157 to €44,927
of which Other amounts receivable: -€18,542
- Tangible fixed assets +€12,029
up €12,029 (+485.8%), from €2,476 to €14,505
- Deferred charges and accrued income -€7,094
down €7,094 (-82.8%), from €8,569 to €1,475
- Other debts -€100,003
down €100,003 (-52.5%), from €190,351 to €90,348
- Debts after one year -€56,991
down €56,991 (-89.3%), from €63,832 to €6,841
- Accrued charges and deferred income -€32,415
down €32,415 (-13.9%), from €233,694 to €201,279
- Profit (loss) carried forward +€32,204
up €32,204 (+126.2%), from €25,511 to €57,715
- Trade debts -€17,930
down €17,930 (-44.8%), from €40,061 to €22,131
- Depreciation -€43,532
down €43,532 (-37.1%), from €117,363 to €73,831
- Taxes +€37,357
up €37,357 (+281.6%), from €13,265 to €50,623
- Gross operating margin +€37,229
up €37,229 (+10.2%), from €365,561 to €402,789
- Staff costs +€22,474
up €22,474 (+9.8%), from €228,211 to €250,685
- Financial income +€7,505
up €7,505 (+29387.2%), from €26 to €7,531
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 | €659,508 | €497,282 | -€162,225 | -24.6% |
| Fixed assets | 21/28 | €247,665 | €199,018 | -€48,647 | -19.6% |
| Intangible fixed assets | 21 | €244,566 | €183,891 | -€60,675 | -24.8% |
| Tangible fixed assets | 22/27 | €2,476 | €14,505 | +€12,029 | +485.8% |
| Furniture and vehicles | 24 | €2,476 | €14,505 | +€12,029 | +485.8% |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €411,843 | €298,264 | -€113,579 | -27.6% |
| Amounts receivable after more than one year | 29 | €236 | €236 | = | 0.0% |
| Trade receivables | 290 | €236 | €236 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,157 | €44,927 | -€27,230 | -37.7% |
| Trade receivables | 40 | €53,600 | €44,912 | -€8,688 | -16.2% |
| Other amounts receivable | 41 | €18,557 | €15 | -€18,542 | -99.9% |
| Cash at bank and in hand | 54/58 | €330,881 | €251,625 | -€79,255 | -24.0% |
| Deferred charges and accrued income | 490/1 | €8,569 | €1,475 | -€7,094 | -82.8% |
| Total equity and liabilities | 10/49 | €659,508 | €497,282 | -€162,225 | -24.6% |
| Equity | 10/15 | €33,571 | €75,839 | +€42,268 | +125.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,511 | €57,715 | +€32,204 | +126.2% |
| Investment grants | 15 | - | €10,064 | +€10,064 | |
| Amounts payable | 17/49 | €625,937 | €421,443 | -€204,494 | -32.7% |
| Amounts payable after more than one year | 17 | €63,832 | €6,841 | -€56,991 | -89.3% |
| Financial debts | 170/4 | €63,832 | €6,841 | -€56,991 | -89.3% |
| Amounts payable within one year | 42/48 | €328,411 | €213,323 | -€115,088 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €40,355 | €40,791 | +€436 | +1.1% |
| Trade debts | 44 | €40,061 | €22,131 | -€17,930 | -44.8% |
| Suppliers | 440/4 | €40,061 | €22,131 | -€17,930 | -44.8% |
| Taxes, remuneration and social security | 45 | €57,644 | €60,053 | +€2,410 | +4.2% |
| Taxes | 450/3 | €30,581 | €31,458 | +€877 | +2.9% |
| Remuneration and social security | 454/9 | €27,062 | €28,595 | +€1,533 | +5.7% |
| Other amounts payable | 47/48 | €190,351 | €90,348 | -€100,003 | -52.5% |
| Accrued charges and deferred income | 492/3 | €233,694 | €201,279 | -€32,415 | -13.9% |
| Remuneration, social security and pensions | 62 | €228,211 | €250,685 | +€22,474 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,363 | €73,831 | -€43,532 | -37.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €365,561 | €402,789 | +€37,229 | +10.2% |
| Operating profit (loss) | 9901 | €19,215 | €77,874 | +€58,659 | +305.3% |
| Financial income | 75/76B | €26 | €7,531 | +€7,505 | +29387.2% |
| Recurring financial income | 75 | €26 | €7,531 | +€7,505 | +29387.2% |
| Financial charges | 65/66B | €5,319 | €2,578 | -€2,741 | -51.5% |
| Recurring financial charges | 65 | €5,319 | €2,578 | -€2,741 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €13,921 | €82,827 | +€68,906 | +495.0% |
| Income taxes | 67/77 | €13,265 | €50,623 | +€37,357 | +281.6% |
| Profit (loss) for the period | 9904 | €656 | €32,204 | +€31,549 | +4811.2% |
| Profit (loss) for the period to be appropriated | 9905 | €656 | €32,204 | +€31,549 | +4811.2% |
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 9 October 2026 via checked.be.