WithCFA: what changed
Two fiscal 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.
WithCFA
Largest movements
- Tangible fixed assets +€7,792
up €7,792 (+21.9%), from €35,500 to €43,292
of which Furniture and vehicles: +€10,789
- Cash -€3,608
down €3,608 (-83.2%), from €4,339 to €731
mainly Investment in fixed assets (net) (-€12,475) and Trade debts (-€3,790)
- Deferred charges and accrued income -€3,169
no longer reported in 2025 (was €3,169)
- Stocks and contracts +€1,732
up €1,732 (+102.9%), from €1,683 to €3,415
- Receivables within one year +€566
new in 2025: €566
- Debts after one year +€6,716
up €6,716 (+37.0%), from €18,134 to €24,850
- Trade debts -€3,790
down €3,790 (-62.5%), from €6,062 to €2,271
- Current portion of long-term debt +€2,810
up €2,810 (+60.6%), from €4,633 to €7,443
- Tax, wage and social debts -€2,115
down €2,115 (-79.7%), from €2,654 to €540
- Other debts -€1,719
down €1,719 (-17.5%), from €9,832 to €8,113
- Purchases and services -€23,477
down €23,477 (-21.4%), from €109,852 to €86,375
- Turnover -€22,606
down €22,606 (-18.0%), from €125,710 to €103,105
- Staff costs -€8,564
down €8,564 (-61.2%), from €13,994 to €5,430
- Other operating charges +€2,083
up €2,083 (+190.1%), from €1,096 to €3,178
- Depreciation +€1,686
up €1,686 (+56.3%), from €2,997 to €4,683
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 | €44,691 | €48,004 | +€3,313 | +7.4% |
| Fixed assets | 21/28 | €35,500 | €43,292 | +€7,792 | +21.9% |
| Tangible fixed assets | 22/27 | €35,500 | €43,292 | +€7,792 | +21.9% |
| Plant, machinery and equipment | 23 | €35,500 | €32,503 | -€2,997 | -8.4% |
| Furniture and vehicles | 24 | - | €10,789 | +€10,789 | |
| Current assets | 29/58 | €9,191 | €4,712 | -€4,480 | -48.7% |
| Stocks and contracts in progress | 3 | €1,683 | €3,415 | +€1,732 | +102.9% |
| Stocks | 30/36 | €1,683 | €3,415 | +€1,732 | +102.9% |
| Amounts receivable within one year | 40/41 | - | €566 | +€566 | |
| Other amounts receivable | 41 | - | €566 | +€566 | |
| Cash at bank and in hand | 54/58 | €4,339 | €731 | -€3,608 | -83.2% |
| Deferred charges and accrued income | 490/1 | €3,169 | - | -€3,169 | |
| Total equity and liabilities | 10/49 | €44,691 | €48,004 | +€3,313 | +7.4% |
| Equity | 10/15 | €3,376 | €4,787 | +€1,411 | +41.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Distributable reserves | 133 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Profit (loss) carried forward | 14 | -€4,124 | -€3,713 | +€411 | +10.0% |
| Amounts payable | 17/49 | €41,316 | €43,217 | +€1,902 | +4.6% |
| Amounts payable after more than one year | 17 | €18,134 | €24,850 | +€6,716 | +37.0% |
| Financial debts | 170/4 | €18,134 | €24,850 | +€6,716 | +37.0% |
| Amounts payable within one year | 42/48 | €23,181 | €18,367 | -€4,814 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €4,633 | €7,443 | +€2,810 | +60.6% |
| Trade debts | 44 | €6,062 | €2,271 | -€3,790 | -62.5% |
| Suppliers | 440/4 | €6,062 | €2,271 | -€3,790 | -62.5% |
| Taxes, remuneration and social security | 45 | €2,654 | €540 | -€2,115 | -79.7% |
| Taxes | 450/3 | €2,654 | €540 | -€2,115 | -79.7% |
| Other amounts payable | 47/48 | €9,832 | €8,113 | -€1,719 | -17.5% |
| Turnover | 70 | €125,710 | €103,105 | -€22,606 | -18.0% |
| Non-recurring operating income | 76A | €124 | €221 | +€97 | +78.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,852 | €86,375 | -€23,477 | -21.4% |
| Remuneration, social security and pensions | 62 | €13,994 | €5,430 | -€8,564 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,997 | €4,683 | +€1,686 | +56.3% |
| Other operating charges | 640/8 | €1,096 | €3,178 | +€2,083 | +190.1% |
| Gross operating margin | 9900 | €15,982 | €16,951 | +€969 | +6.1% |
| Operating profit (loss) | 9901 | -€2,105 | €3,659 | +€5,764 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €637 | €1,709 | +€1,072 | +168.3% |
| Recurring financial charges | 65 | €637 | €1,709 | +€1,072 | +168.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,726 | €1,950 | +€4,676 | |
| Income taxes | 67/77 | - | €540 | +€540 | |
| Profit (loss) for the period | 9904 | -€2,726 | €1,411 | +€4,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,726 | €1,411 | +€4,137 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.