YOU INVESTIFY: 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 INVESTIFY
Largest movements
- Cash +€9,754
up €9,754 (+20.0%), from €48,740 to €58,494
mainly Other debts (+€29,750) and Net result for the year (+€15,507)
- Receivables within one year -€4,056
down €4,056 (-16.5%), from €24,548 to €20,492
- Deferred charges and accrued income +€962
new in 2025: €962
- Other debts +€29,750
new in 2025: €29,750
- Profit (loss) carried forward -€19,493
down €19,493 (-70.9%), from €27,512 to €8,019
- Trade debts -€13,386
down €13,386 (-37.6%), from €35,585 to €22,199
- Tax, wage and social debts +€9,789
up €9,789 (+136%), from €7,191 to €16,980
- Gross operating margin -€8,753
down €8,753 (-29.1%), from €30,060 to €21,307
- Taxes -€334
down €334 (-5.5%), from €6,032 to €5,698
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 | €73,288 | €79,948 | +€6,660 | +9.1% |
| Current assets | 29/58 | €73,288 | €79,948 | +€6,660 | +9.1% |
| Amounts receivable within one year | 40/41 | €24,548 | €20,492 | -€4,056 | -16.5% |
| Trade receivables | 40 | €24,548 | €20,492 | -€4,056 | -16.5% |
| Cash at bank and in hand | 54/58 | €48,740 | €58,494 | +€9,754 | +20.0% |
| Deferred charges and accrued income | 490/1 | - | €962 | +€962 | |
| Total equity and liabilities | 10/49 | €73,288 | €79,948 | +€6,660 | +9.1% |
| Equity | 10/15 | €30,512 | €11,019 | -€19,493 | -63.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,512 | €8,019 | -€19,493 | -70.9% |
| Amounts payable | 17/49 | €42,776 | €68,929 | +€26,153 | +61.1% |
| Amounts payable within one year | 42/48 | €42,776 | €68,929 | +€26,153 | +61.1% |
| Trade debts | 44 | €35,585 | €22,199 | -€13,386 | -37.6% |
| Suppliers | 440/4 | €35,585 | €22,199 | -€13,386 | -37.6% |
| Taxes, remuneration and social security | 45 | €7,191 | €16,980 | +€9,789 | +136% |
| Taxes | 450/3 | €7,191 | €16,980 | +€9,789 | +136% |
| Other amounts payable | 47/48 | - | €29,750 | +€29,750 | |
| Other operating charges | 640/8 | - | €40 | +€40 | |
| Gross operating margin | 9900 | €30,060 | €21,307 | -€8,753 | -29.1% |
| Operating profit (loss) | 9901 | €30,060 | €21,267 | -€8,793 | -29.3% |
| Financial charges | 65/66B | €61 | €62 | +€1 | +1.9% |
| Recurring financial charges | 65 | €61 | €62 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €30,000 | €21,205 | -€8,795 | -29.3% |
| Income taxes | 67/77 | €6,032 | €5,698 | -€334 | -5.5% |
| Profit (loss) for the period | 9904 | €23,967 | €15,507 | -€8,460 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,967 | €15,507 | -€8,460 | -35.3% |
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 31 October 2026 via checked.be.