WYSIWYG: 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.
WYSIWYG
Largest movements
- Receivables within one year +€35,017
new in 2025: €35,017
- Cash +€27,115
up €27,115 (+9.8%), from €275,919 to €303,034
mainly Other debts (+€96,669) and Net result for the year (+€77,560)
- Current investments +€6,000
up €6,000 (+4.4%), from €137,727 to €143,727
- Other debts +€96,669
up €96,669 (+291%), from €33,253 to €129,922
- Reserves -€46,178
down €46,178 (-14.3%), from €323,660 to €277,482
- Tax, wage and social debts +€11,092
up €11,092 (+45.2%), from €24,551 to €35,643
- Gross operating margin +€32,493
up €32,493 (+38.0%), from €85,492 to €117,985
- Taxes +€10,923
up €10,923 (+39.3%), from €27,808 to €38,730
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 | €420,190 | €485,654 | +€65,464 | +15.6% |
| Fixed assets | 21/28 | €4,527 | €1,578 | -€2,949 | -65.2% |
| Tangible fixed assets | 22/27 | €4,527 | €1,578 | -€2,949 | -65.2% |
| Land and buildings | 22 | €1,445 | €430 | -€1,014 | -70.2% |
| Plant, machinery and equipment | 23 | €3,082 | €1,147 | -€1,935 | -62.8% |
| Current assets | 29/58 | €415,663 | €484,076 | +€68,414 | +16.5% |
| Amounts receivable within one year | 40/41 | - | €35,017 | +€35,017 | |
| Trade receivables | 40 | - | €35,017 | +€35,017 | |
| Current investments | 50/53 | €137,727 | €143,727 | +€6,000 | +4.4% |
| Cash at bank and in hand | 54/58 | €275,919 | €303,034 | +€27,115 | +9.8% |
| Deferred charges and accrued income | 490/1 | €2,016 | €2,298 | +€282 | +14.0% |
| Total equity and liabilities | 10/49 | €420,190 | €485,654 | +€65,464 | +15.6% |
| Equity | 10/15 | €336,060 | €289,882 | -€46,178 | -13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €323,660 | €277,482 | -€46,178 | -14.3% |
| Distributable reserves | 133 | €323,660 | €277,482 | -€46,178 | -14.3% |
| Amounts payable | 17/49 | €84,130 | €195,772 | +€111,643 | +133% |
| Amounts payable within one year | 42/48 | €58,000 | €165,617 | +€107,618 | +186% |
| Trade debts | 44 | €195 | €52 | -€143 | -73.2% |
| Suppliers | 440/4 | €195 | €52 | -€143 | -73.2% |
| Taxes, remuneration and social security | 45 | €24,551 | €35,643 | +€11,092 | +45.2% |
| Taxes | 450/3 | €24,551 | €35,643 | +€11,092 | +45.2% |
| Other amounts payable | 47/48 | €33,253 | €129,922 | +€96,669 | +291% |
| Accrued charges and deferred income | 492/3 | €26,130 | €30,155 | +€4,025 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,189 | €2,949 | -€240 | -7.5% |
| Other operating charges | 640/8 | €212 | €120 | -€92 | -43.5% |
| Gross operating margin | 9900 | €85,492 | €117,985 | +€32,493 | +38.0% |
| Operating profit (loss) | 9901 | €82,091 | €114,916 | +€32,825 | +40.0% |
| Financial income | 75/76B | €1,923 | €1,482 | -€441 | -22.9% |
| Recurring financial income | 75 | €1,923 | €1,482 | -€441 | -22.9% |
| Financial charges | 65/66B | €174 | €107 | -€67 | -38.4% |
| Recurring financial charges | 65 | €174 | €107 | -€67 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €83,839 | €116,290 | +€32,451 | +38.7% |
| Income taxes | 67/77 | €27,808 | €38,730 | +€10,923 | +39.3% |
| Profit (loss) for the period | 9904 | €56,032 | €77,560 | +€21,529 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,032 | €77,560 | +€21,529 | +38.4% |
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 31 October 2026 via checked.be.