YOU DO: 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.
YOU DO
Largest movements
- Receivables within one year +€5,349
up €5,349 (+7428.9%), from €72 to €5,421
of which Trade receivables: +€5,303
- Cash -€1,415
down €1,415 (-74.0%), from €1,912 to €497
mainly Receivables within one year (-€5,349) and Investment in fixed assets (net) (-€547)
- Deferred charges and accrued income -€1,224
down €1,224 (-89.8%), from €1,363 to €139
- Profit (loss) carried forward +€822
up €822 (+9.0%), from -€9,141 to -€8,319
- Trade debts +€784
up €784 (+1575.4%), from €50 to €834
- Other debts +€767
up €767 (+22.3%), from €3,438 to €4,205
- Tax, wage and social debts +€309
up €309 (+15.4%), from €2,009 to €2,318
of which Remuneration and social security: +€1,400
- Gross operating margin +€3,044
up €3,044, from -€1,446 to €1,598
- Financial charges -€204
down €204 (-75.0%), from €272 to €68
- Depreciation +€197
up €197 (+52.1%), from €379 to €577
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 | €4,416 | €7,097 | +€2,681 | +60.7% |
| Fixed assets | 21/28 | €1,069 | €1,040 | -€30 | -2.8% |
| Tangible fixed assets | 22/27 | €954 | €925 | -€30 | -3.1% |
| Furniture and vehicles | 24 | €954 | €925 | -€30 | -3.1% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €3,347 | €6,057 | +€2,711 | +81.0% |
| Amounts receivable within one year | 40/41 | €72 | €5,421 | +€5,349 | +7428.9% |
| Trade receivables | 40 | - | €5,303 | +€5,303 | |
| Other amounts receivable | 41 | €72 | €118 | +€46 | +63.9% |
| Cash at bank and in hand | 54/58 | €1,912 | €497 | -€1,415 | -74.0% |
| Deferred charges and accrued income | 490/1 | €1,363 | €139 | -€1,224 | -89.8% |
| Total equity and liabilities | 10/49 | €4,416 | €7,097 | +€2,681 | +60.7% |
| Equity | 10/15 | -€1,081 | -€259 | +€822 | +76.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,141 | -€8,319 | +€822 | +9.0% |
| Amounts payable | 17/49 | €5,497 | €7,356 | +€1,860 | +33.8% |
| Amounts payable within one year | 42/48 | €5,497 | €7,356 | +€1,860 | +33.8% |
| Trade debts | 44 | €50 | €834 | +€784 | +1575.4% |
| Suppliers | 440/4 | €50 | €834 | +€784 | +1575.4% |
| Taxes, remuneration and social security | 45 | €2,009 | €2,318 | +€309 | +15.4% |
| Taxes | 450/3 | €2,009 | €918 | -€1,091 | -54.3% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €3,438 | €4,205 | +€767 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €577 | +€197 | +52.1% |
| Gross operating margin | 9900 | -€1,446 | €1,598 | +€3,044 | |
| Operating profit (loss) | 9901 | -€1,826 | €1,021 | +€2,847 | |
| Financial charges | 65/66B | €272 | €68 | -€204 | -75.0% |
| Recurring financial charges | 65 | €272 | €68 | -€204 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,097 | €954 | +€3,051 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€2,225 | €822 | +€3,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,225 | €822 | +€3,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.