Wireframe: 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.
Wireframe
Largest movements
- Cash +€27,552
up €27,552 (+63.9%), from €43,102 to €70,654
mainly Net result for the year (+€28,190) and Depreciation (+€2,577)
- Receivables within one year -€1,075
down €1,075 (-35.8%), from €3,000 to €1,925
- Profit (loss) carried forward +€28,190
up €28,190 (+67.0%), from €42,080 to €70,270
- Tax, wage and social debts -€1,761
down €1,761 (-46.4%), from €3,795 to €2,035
- Gross operating margin +€3,733
up €3,733 (+9.9%), from €37,758 to €41,491
- Depreciation +€1,034
up €1,034 (+67.0%), from €1,543 to €2,577
- Taxes +€719
up €719 (+9.2%), from €7,856 to €8,575
- Financial charges -€703
down €703 (-33.7%), from €2,087 to €1,384
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 | €51,026 | €77,495 | +€26,470 | +51.9% |
| Fixed assets | 21/28 | €4,762 | €4,569 | -€193 | -4.1% |
| Tangible fixed assets | 22/27 | €4,762 | €4,569 | -€193 | -4.1% |
| Plant, machinery and equipment | 23 | €1,806 | €3,082 | +€1,276 | +70.6% |
| Furniture and vehicles | 24 | €2,956 | €1,487 | -€1,469 | -49.7% |
| Current assets | 29/58 | €46,264 | €72,926 | +€26,663 | +57.6% |
| Amounts receivable within one year | 40/41 | €3,000 | €1,925 | -€1,075 | -35.8% |
| Other amounts receivable | 41 | €3,000 | €1,925 | -€1,075 | -35.8% |
| Cash at bank and in hand | 54/58 | €43,102 | €70,654 | +€27,552 | +63.9% |
| Deferred charges and accrued income | 490/1 | €161 | €347 | +€185 | +114.7% |
| Total equity and liabilities | 10/49 | €51,026 | €77,495 | +€26,470 | +51.9% |
| Equity | 10/15 | €47,080 | €75,270 | +€28,190 | +59.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,080 | €70,270 | +€28,190 | +67.0% |
| Amounts payable | 17/49 | €3,946 | €2,225 | -€1,720 | -43.6% |
| Amounts payable within one year | 42/48 | €3,946 | €2,225 | -€1,720 | -43.6% |
| Trade debts | 44 | €87 | €127 | +€40 | +46.6% |
| Suppliers | 440/4 | €87 | €127 | +€40 | +46.6% |
| Taxes, remuneration and social security | 45 | €3,795 | €2,035 | -€1,761 | -46.4% |
| Taxes | 450/3 | €3,795 | €2,035 | -€1,761 | -46.4% |
| Other amounts payable | 47/48 | €64 | €64 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543 | €2,577 | +€1,034 | +67.0% |
| Other operating charges | 640/8 | €584 | €766 | +€183 | +31.3% |
| Gross operating margin | 9900 | €37,758 | €41,491 | +€3,733 | +9.9% |
| Operating profit (loss) | 9901 | €35,632 | €38,148 | +€2,516 | +7.1% |
| Financial charges | 65/66B | €2,087 | €1,384 | -€703 | -33.7% |
| Recurring financial charges | 65 | €2,087 | €1,384 | -€703 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €33,545 | €36,764 | +€3,219 | +9.6% |
| Income taxes | 67/77 | €7,856 | €8,575 | +€719 | +9.2% |
| Profit (loss) for the period | 9904 | €25,689 | €28,190 | +€2,501 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,689 | €28,190 | +€2,501 | +9.7% |
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 11 October 2026 via checked.be.