Y & O: 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.
Y & O
Largest movements
- Cash +€35,931
up €35,931 (+421.1%), from €8,533 to €44,464
mainly Trade debts (+€22,075) and Receivables within one year (+€14,399)
- Receivables within one year -€14,399
down €14,399 (-96.1%), from €14,982 to €583
of which Trade receivables: -€14,982
- Trade debts +€22,075
up €22,075 (+86.8%), from €25,420 to €47,495
- Gross operating margin +€2,367
up €2,367 (+98.4%), from -€2,405 to -€37
- Financial charges +€131
new in 2025: €131
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 | €23,515 | €45,422 | +€21,907 | +93.2% |
| Fixed assets | 21/28 | - | €375 | +€375 | |
| Financial fixed assets | 28 | - | €375 | +€375 | |
| Current assets | 29/58 | €23,515 | €45,047 | +€21,532 | +91.6% |
| Amounts receivable within one year | 40/41 | €14,982 | €583 | -€14,399 | -96.1% |
| Trade receivables | 40 | €14,982 | - | -€14,982 | |
| Other amounts receivable | 41 | - | €583 | +€583 | |
| Cash at bank and in hand | 54/58 | €8,533 | €44,464 | +€35,931 | +421.1% |
| Total equity and liabilities | 10/49 | €23,515 | €45,422 | +€21,907 | +93.2% |
| Equity | 10/15 | -€1,905 | -€2,073 | -€168 | -8.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,405 | -€2,573 | -€168 | -7.0% |
| Amounts payable | 17/49 | €25,420 | €47,495 | +€22,075 | +86.8% |
| Amounts payable within one year | 42/48 | €25,420 | €47,495 | +€22,075 | +86.8% |
| Trade debts | 44 | €25,420 | €47,495 | +€22,075 | +86.8% |
| Suppliers | 440/4 | €25,420 | €47,495 | +€22,075 | +86.8% |
| Gross operating margin | 9900 | -€2,405 | -€37 | +€2,367 | +98.4% |
| Operating profit (loss) | 9901 | -€2,405 | -€37 | +€2,367 | +98.4% |
| Financial charges | 65/66B | - | €131 | +€131 | |
| Recurring financial charges | 65 | - | €131 | +€131 | |
| Profit (loss) for the period before taxes | 9903 | -€2,405 | -€168 | +€2,236 | +93.0% |
| Profit (loss) for the period | 9904 | -€2,405 | -€168 | +€2,236 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,405 | -€168 | +€2,236 | +93.0% |
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 4 October 2026 via checked.be.