XIX RECORDS: 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.
XIX RECORDS
Largest movements
- Receivables within one year -€26,540
down €26,540 (-68.4%), from €38,790 to €12,250
of which Trade receivables: -€32,978
- Cash +€1,495
up €1,495 (+8,639%), from €17 to €1,512
mainly Receivables within one year (+€26,540) and Other debts (+€703)
- Profit (loss) carried forward -€21,793
down €21,793 (-79.8%), from €27,311 to €5,519
- Trade debts -€4,338
no longer reported in 2025 (was €4,338)
of which Bills of exchange payable: -€2,914
- Other debts +€703
up €703 (+1,295%), from €54 to €757
- Turnover -€73,071
no longer reported in 2025 (was €73,071)
- Gross operating margin -€51,907
down €51,907, from €35,552 to -€16,355
- Purchases and services -€37,520
no longer reported in 2025 (was €37,520)
- Taxes -€7,645
no longer reported in 2025 (was €7,645)
- Other operating charges +€4,769
up €4,769 (+4,442%), from €107 to €4,877
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 | €39,409 | €14,048 | -€25,361 | -64.4% |
| Fixed assets | 21/28 | €601 | €286 | -€316 | -52.5% |
| Tangible fixed assets | 22/27 | €601 | €286 | -€316 | -52.5% |
| Furniture and vehicles | 24 | €601 | €286 | -€316 | -52.5% |
| Current assets | 29/58 | €38,807 | €13,762 | -€25,046 | -64.5% |
| Amounts receivable within one year | 40/41 | €38,790 | €12,250 | -€26,540 | -68.4% |
| Trade receivables | 40 | €33,557 | €579 | -€32,978 | -98.3% |
| Other amounts receivable | 41 | €5,233 | €11,672 | +€6,438 | +123% |
| Cash at bank and in hand | 54/58 | €17 | €1,512 | +€1,495 | +8,639% |
| Total equity and liabilities | 10/49 | €39,409 | €14,048 | -€25,361 | -64.4% |
| Equity | 10/15 | €27,371 | €5,579 | -€21,793 | -79.6% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,311 | €5,519 | -€21,793 | -79.8% |
| Amounts payable | 17/49 | €12,037 | €8,469 | -€3,569 | -29.6% |
| Amounts payable within one year | 42/48 | €12,037 | €8,402 | -€3,636 | -30.2% |
| Trade debts | 44 | €4,338 | - | -€4,338 | |
| Suppliers | 440/4 | €1,425 | - | -€1,425 | |
| Bills of exchange payable | 441 | €2,914 | - | -€2,914 | |
| Taxes, remuneration and social security | 45 | €7,645 | €7,645 | = | 0.0% |
| Taxes | 450/3 | €7,645 | €7,645 | = | 0.0% |
| Other amounts payable | 47/48 | €54 | €757 | +€703 | +1,295% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Turnover | 70 | €73,071 | - | -€73,071 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,520 | - | -€37,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €316 | = | 0.0% |
| Other operating charges | 640/8 | €107 | €4,877 | +€4,769 | +4,442% |
| Gross operating margin | 9900 | €35,552 | -€16,355 | -€51,907 | |
| Operating profit (loss) | 9901 | €35,129 | -€21,548 | -€56,677 | |
| Financial income | 75/76B | €155 | - | -€155 | |
| Recurring financial income | 75 | €155 | - | -€155 | |
| Financial charges | 65/66B | €327 | €245 | -€83 | -25.2% |
| Recurring financial charges | 65 | €327 | €245 | -€83 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €34,956 | -€21,793 | -€56,749 | |
| Income taxes | 67/77 | €7,645 | - | -€7,645 | |
| Profit (loss) for the period | 9904 | €27,311 | -€21,793 | -€49,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,311 | -€21,793 | -€49,104 |
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 25 October 2026 via checked.be.