YOU NAME IT: 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 NAME IT
Largest movements
- Receivables within one year +€23,569
up €23,569 (+315%), from €7,494 to €31,063
of which Trade receivables: +€19,919
- Cash +€15,367
up €15,367 (+720%), from €2,134 to €17,501
mainly Trade debts (+€35,040) and Net result for the year (+€8,337)
- Tangible fixed assets -€969
down €969 (-29.5%), from €3,287 to €2,318
of which Plant, machinery and equipment: -€501
- Trade debts +€35,040
up €35,040 (+7,651%), from €458 to €35,498
- Profit (loss) carried forward +€8,337
up €8,337 (+281%), from €2,971 to €11,308
- Tax, wage and social debts -€3,821
down €3,821 (-78.0%), from €4,897 to €1,076
of which Taxes: -€3,767
- Other debts -€1,589
down €1,589 (-100%), from €1,589 to €0
- Taxes -€4,000
down €4,000 (-100%), from €4,000 to €0
- Depreciation -€1,147
down €1,147 (-54.2%), from €2,115 to €968
- Gross operating margin +€286
up €286 (+3.1%), from €9,216 to €9,502
- Financial charges +€164
up €164 (+513%), from €32 to €196
- Other operating charges -€113
down €113 (-100%), from €113 to €0
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 | €12,915 | €50,882 | +€37,967 | +294% |
| Fixed assets | 21/28 | €3,287 | €2,318 | -€969 | -29.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,287 | €2,318 | -€969 | -29.5% |
| Plant, machinery and equipment | 23 | €1,221 | €720 | -€501 | -41.0% |
| Furniture and vehicles | 24 | €2,066 | €1,598 | -€468 | -22.6% |
| Current assets | 29/58 | €9,628 | €48,564 | +€38,936 | +404% |
| Amounts receivable within one year | 40/41 | €7,494 | €31,063 | +€23,569 | +315% |
| Trade receivables | 40 | €7,494 | €27,413 | +€19,919 | +266% |
| Other amounts receivable | 41 | - | €3,650 | +€3,650 | |
| Cash at bank and in hand | 54/58 | €2,134 | €17,501 | +€15,367 | +720% |
| Total equity and liabilities | 10/49 | €12,915 | €50,882 | +€37,967 | +294% |
| Equity | 10/15 | €5,971 | €14,308 | +€8,337 | +140% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,971 | €11,308 | +€8,337 | +281% |
| Amounts payable | 17/49 | €6,944 | €36,574 | +€29,630 | +427% |
| Amounts payable within one year | 42/48 | €6,944 | €36,574 | +€29,630 | +427% |
| Trade debts | 44 | €458 | €35,498 | +€35,040 | +7,651% |
| Suppliers | 440/4 | €458 | €35,498 | +€35,040 | +7,651% |
| Taxes, remuneration and social security | 45 | €4,897 | €1,076 | -€3,821 | -78.0% |
| Taxes | 450/3 | €4,843 | €1,076 | -€3,767 | -77.8% |
| Remuneration and social security | 454/9 | €54 | €0 | -€54 | -100% |
| Other amounts payable | 47/48 | €1,589 | €0 | -€1,589 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,115 | €968 | -€1,147 | -54.2% |
| Other operating charges | 640/8 | €113 | €0 | -€113 | -100% |
| Gross operating margin | 9900 | €9,216 | €9,502 | +€286 | +3.1% |
| Operating profit (loss) | 9901 | €6,988 | €8,533 | +€1,545 | +22.1% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €32 | €196 | +€164 | +513% |
| Recurring financial charges | 65 | €32 | €196 | +€164 | +513% |
| Profit (loss) for the period before taxes | 9903 | €6,971 | €8,337 | +€1,366 | +19.6% |
| Income taxes | 67/77 | €4,000 | €0 | -€4,000 | -100% |
| Profit (loss) for the period | 9904 | €2,971 | €8,337 | +€5,366 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €2,971 | €8,337 | +€5,366 | +181% |
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 30 October 2026 via checked.be.