WORKING SOFT: 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.
WORKING SOFT
Largest movements
- Deferred charges and accrued income +€11,987
up €11,987 (+134.3%), from €8,924 to €20,911
- Receivables within one year -€6,158
down €6,158 (-80.9%), from €7,608 to €1,450
- Cash -€1,290
down €1,290 (-98.3%), from €1,312 to €22
mainly Deferred charges and accrued income (-€11,987)
- Profit (loss) carried forward +€3,784
up €3,784 (+14.2%), from -€26,644 to -€22,860
- Tax, wage and social debts +€755
new in 2025: €755
- Gross operating margin +€2,962
up €2,962 (+55.6%), from €5,323 to €8,285
- Staff costs +€858
up €858 (+28.7%), from €2,985 to €3,843
- Other operating charges -€734
down €734 (-52.7%), from €1,392 to €658
- Financial charges -€229
no longer reported in 2025 (was €229)
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 | €18,816 | €23,355 | +€4,539 | +24.1% |
| Current assets | 29/58 | €18,816 | €23,355 | +€4,539 | +24.1% |
| Amounts receivable after more than one year | 29 | €972 | €972 | = | 0.0% |
| Trade receivables | 290 | €972 | €972 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,608 | €1,450 | -€6,158 | -80.9% |
| Trade receivables | 40 | €7,608 | €1,450 | -€6,158 | -80.9% |
| Cash at bank and in hand | 54/58 | €1,312 | €22 | -€1,290 | -98.3% |
| Deferred charges and accrued income | 490/1 | €8,924 | €20,911 | +€11,987 | +134.3% |
| Total equity and liabilities | 10/49 | €18,816 | €23,355 | +€4,539 | +24.1% |
| Equity | 10/15 | €18,816 | €22,600 | +€3,784 | +20.1% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Capital | 10 | €43,600 | €43,600 | = | 0.0% |
| Issued capital | 100 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,644 | -€22,860 | +€3,784 | +14.2% |
| Amounts payable | 17/49 | - | €755 | +€755 | |
| Amounts payable within one year | 42/48 | - | €755 | +€755 | |
| Taxes, remuneration and social security | 45 | - | €755 | +€755 | |
| Remuneration and social security | 454/9 | - | €755 | +€755 | |
| Remuneration, social security and pensions | 62 | €2,985 | €3,843 | +€858 | +28.7% |
| Other operating charges | 640/8 | €1,392 | €658 | -€734 | -52.7% |
| Gross operating margin | 9900 | €5,323 | €8,285 | +€2,962 | +55.6% |
| Operating profit (loss) | 9901 | €946 | €3,784 | +€2,838 | +300.0% |
| Financial charges | 65/66B | €229 | - | -€229 | |
| Recurring financial charges | 65 | €229 | - | -€229 | |
| Profit (loss) for the period before taxes | 9903 | €717 | €3,784 | +€3,067 | +427.8% |
| Profit (loss) for the period | 9904 | €717 | €3,784 | +€3,067 | +427.8% |
| Profit (loss) for the period to be appropriated | 9905 | €717 | €3,784 | +€3,067 | +427.8% |
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 11 October 2026 via checked.be.