Yellow dot: 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.
Yellow dot
Largest movements
- Cash +€74,960
up €74,960 (+115.6%), from €64,852 to €139,812
mainly Net result for the year (+€72,033) and Tax, wage and social debts (+€18,184)
- Receivables within one year +€23,319
up €23,319 (+298.0%), from €7,826 to €31,145
- Tangible fixed assets -€7,141
down €7,141 (-96.9%), from €7,372 to €231
of which Furniture and vehicles: -€6,674
- Profit (loss) carried forward +€72,033
up €72,033 (+125.3%), from €57,504 to €129,537
- Tax, wage and social debts +€18,184
up €18,184 (+87.0%), from €20,894 to €39,078
- Gross operating margin +€40,453
up €40,453 (+68.2%), from €59,286 to €99,740
- Taxes +€8,824
up €8,824 (+80.5%), from €10,956 to €19,779
- Depreciation -€4,763
down €4,763 (-40.0%), from €11,904 to €7,141
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 | €81,417 | €172,424 | +€91,008 | +111.8% |
| Fixed assets | 21/28 | €7,372 | €231 | -€7,141 | -96.9% |
| Tangible fixed assets | 22/27 | €7,372 | €231 | -€7,141 | -96.9% |
| Plant, machinery and equipment | 23 | €698 | €231 | -€467 | -67.0% |
| Furniture and vehicles | 24 | €6,674 | €0 | -€6,674 | -100.0% |
| Current assets | 29/58 | €74,044 | €172,194 | +€98,149 | +132.6% |
| Amounts receivable within one year | 40/41 | €7,826 | €31,145 | +€23,319 | +298.0% |
| Trade receivables | 40 | €7,826 | €31,145 | +€23,319 | +298.0% |
| Cash at bank and in hand | 54/58 | €64,852 | €139,812 | +€74,960 | +115.6% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,236 | -€130 | -9.5% |
| Total equity and liabilities | 10/49 | €81,417 | €172,424 | +€91,008 | +111.8% |
| Equity | 10/15 | €59,504 | €131,537 | +€72,033 | +121.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,504 | €129,537 | +€72,033 | +125.3% |
| Amounts payable | 17/49 | €21,913 | €40,888 | +€18,975 | +86.6% |
| Amounts payable within one year | 42/48 | €21,913 | €40,888 | +€18,975 | +86.6% |
| Trade debts | 44 | €121 | €1,104 | +€983 | +810.9% |
| Suppliers | 440/4 | €121 | €1,104 | +€983 | +810.9% |
| Taxes, remuneration and social security | 45 | €20,894 | €39,078 | +€18,184 | +87.0% |
| Taxes | 450/3 | €20,894 | €39,078 | +€18,184 | +87.0% |
| Other amounts payable | 47/48 | €897 | €706 | -€191 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,904 | €7,141 | -€4,763 | -40.0% |
| Other operating charges | 640/8 | €710 | €731 | +€21 | +3.0% |
| Gross operating margin | 9900 | €59,286 | €99,740 | +€40,453 | +68.2% |
| Operating profit (loss) | 9901 | €46,672 | €91,867 | +€45,195 | +96.8% |
| Financial charges | 65/66B | €59 | €56 | -€3 | -5.1% |
| Recurring financial charges | 65 | €59 | €56 | -€3 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €46,614 | €91,812 | +€45,198 | +97.0% |
| Income taxes | 67/77 | €10,956 | €19,779 | +€8,824 | +80.5% |
| Profit (loss) for the period | 9904 | €35,658 | €72,033 | +€36,374 | +102.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,658 | €72,033 | +€36,374 | +102.0% |
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 1 October 2026 via checked.be.