WILDCARD: 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.
WILDCARD
Largest movements
- Receivables within one year -€3,211
down €3,211 (-64.1%), from €5,005 to €1,794
of which Trade receivables: -€2,976
- Tangible fixed assets -€3,200
down €3,200 (-55.5%), from €5,769 to €2,569
- Cash +€1,645
up €1,645 (+776%), from €212 to €1,857
mainly Receivables within one year (+€3,211) and Depreciation (+€3,200)
- Financial fixed assets -€1,000
down €1,000 (-1.6%), from €62,500 to €61,500
- Reserves -€5,834
down €5,834 (-10.6%), from €55,252 to €49,418
of which Distributable reserves: -€5,834
- Taxes +€4,430
up €4,430, from -€3,686 to €744
- Gross operating margin +€1,590
up €1,590 (+45.3%), from -€3,513 to -€1,923
- Other operating charges -€276
down €276 (-25.2%), from €1,095 to €819
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 | €74,947 | €69,316 | -€5,631 | -7.5% |
| Fixed assets | 21/28 | €68,269 | €64,069 | -€4,200 | -6.2% |
| Tangible fixed assets | 22/27 | €5,769 | €2,569 | -€3,200 | -55.5% |
| Furniture and vehicles | 24 | €5,769 | €2,569 | -€3,200 | -55.5% |
| Financial fixed assets | 28 | €62,500 | €61,500 | -€1,000 | -1.6% |
| Current assets | 29/58 | €6,679 | €5,248 | -€1,431 | -21.4% |
| Amounts receivable within one year | 40/41 | €5,005 | €1,794 | -€3,211 | -64.1% |
| Trade receivables | 40 | €4,148 | €1,172 | -€2,976 | -71.7% |
| Other amounts receivable | 41 | €858 | €623 | -€235 | -27.4% |
| Cash at bank and in hand | 54/58 | €212 | €1,857 | +€1,645 | +776% |
| Deferred charges and accrued income | 490/1 | €1,461 | €1,596 | +€135 | +9.2% |
| Total equity and liabilities | 10/49 | €74,947 | €69,316 | -€5,631 | -7.5% |
| Equity | 10/15 | €73,852 | €68,018 | -€5,834 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,252 | €49,418 | -€5,834 | -10.6% |
| Tax-exempt reserves | 132 | €7,510 | €7,510 | = | 0.0% |
| Distributable reserves | 133 | €47,742 | €41,908 | -€5,834 | -12.2% |
| Amounts payable | 17/49 | €1,096 | €1,299 | +€203 | +18.5% |
| Amounts payable within one year | 42/48 | €1,096 | €1,299 | +€203 | +18.5% |
| Trade debts | 44 | €422 | €430 | +€8 | +1.9% |
| Suppliers | 440/4 | €422 | €430 | +€8 | +1.9% |
| Taxes, remuneration and social security | 45 | €300 | €750 | +€450 | +150% |
| Taxes | 450/3 | €300 | €750 | +€450 | +150% |
| Other amounts payable | 47/48 | €374 | €118 | -€255 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,200 | €3,200 | = | 0.0% |
| Other operating charges | 640/8 | €1,095 | €819 | -€276 | -25.2% |
| Gross operating margin | 9900 | -€3,513 | -€1,923 | +€1,590 | +45.3% |
| Operating profit (loss) | 9901 | -€7,808 | -€5,942 | +€1,866 | +23.9% |
| Financial income | 75/76B | €930 | €923 | -€8 | -0.8% |
| Recurring financial income | 75 | €930 | €923 | -€8 | -0.8% |
| Financial charges | 65/66B | €89 | €71 | -€19 | -21.0% |
| Recurring financial charges | 65 | €89 | €71 | -€19 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,967 | -€5,090 | +€1,877 | +26.9% |
| Income taxes | 67/77 | -€3,686 | €744 | +€4,430 | |
| Profit (loss) for the period | 9904 | -€3,281 | -€5,834 | -€2,553 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,281 | -€5,834 | -€2,553 | -77.8% |
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.