YOU TURN: 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 TURN
Largest movements
- Tangible fixed assets +€60,431
up €60,431 (+766%), from €7,892 to €68,322
of which Furniture and vehicles: +€60,617
- Receivables within one year +€26,940
up €26,940 (+974%), from €2,766 to €29,706
of which Trade receivables: +€29,289
- Cash -€15,884
down €15,884 (-86.3%), from €18,404 to €2,519
mainly Investment in fixed assets (net) (-€64,710) and Receivables within one year (-€26,940)
- Debts after one year +€36,484
new in 2025: €36,484
- Other debts +€17,607
up €17,607 (+187%), from €9,401 to €27,008
- Reserves +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Current portion of long-term debt +€8,776
new in 2025: €8,776
- Gross operating margin +€14,715
up €14,715 (+227%), from €6,471 to €21,186
- Depreciation +€2,677
up €2,677 (+167%), from €1,603 to €4,280
- Taxes +€1,994
up €1,994 (+121%), from €1,651 to €3,644
- Financial charges +€1,347
up €1,347 (+975%), from €138 to €1,485
- Other operating charges +€1,151
up €1,151 (+96.2%), from €1,196 to €2,347
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 | €29,482 | €101,879 | +€72,398 | +246% |
| Fixed assets | 21/28 | €7,892 | €68,322 | +€60,431 | +766% |
| Tangible fixed assets | 22/27 | €7,892 | €68,322 | +€60,431 | +766% |
| Plant, machinery and equipment | 23 | €415 | €917 | +€502 | +121% |
| Furniture and vehicles | 24 | €1,276 | €61,893 | +€60,617 | +4,752% |
| Other tangible fixed assets | 26 | €6,201 | €5,513 | -€689 | -11.1% |
| Current assets | 29/58 | €21,590 | €33,557 | +€11,967 | +55.4% |
| Amounts receivable within one year | 40/41 | €2,766 | €29,706 | +€26,940 | +974% |
| Trade receivables | 40 | €416 | €29,706 | +€29,289 | +7,037% |
| Other amounts receivable | 41 | €2,349 | - | -€2,349 | |
| Cash at bank and in hand | 54/58 | €18,404 | €2,519 | -€15,884 | -86.3% |
| Deferred charges and accrued income | 490/1 | €420 | €1,332 | +€912 | +217% |
| Total equity and liabilities | 10/49 | €29,482 | €101,879 | +€72,398 | +246% |
| Equity | 10/15 | €14,990 | €24,420 | +€9,430 | +62.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €20,000 | +€10,000 | +100% |
| Distributable reserves | 133 | €10,000 | €20,000 | +€10,000 | +100% |
| Profit (loss) carried forward | 14 | €990 | €420 | -€570 | -57.6% |
| Amounts payable | 17/49 | €14,492 | €77,459 | +€62,967 | +435% |
| Amounts payable after more than one year | 17 | - | €36,484 | +€36,484 | |
| Financial debts | 170/4 | - | €36,484 | +€36,484 | |
| Amounts payable within one year | 42/48 | €14,492 | €40,975 | +€26,483 | +183% |
| Current portion of amounts payable after more than one year | 42 | - | €8,776 | +€8,776 | |
| Trade debts | 44 | €2,779 | €2,964 | +€184 | +6.6% |
| Suppliers | 440/4 | €2,779 | €2,964 | +€184 | +6.6% |
| Taxes, remuneration and social security | 45 | €2,312 | €2,228 | -€84 | -3.6% |
| Taxes | 450/3 | €2,312 | €2,228 | -€84 | -3.6% |
| Other amounts payable | 47/48 | €9,401 | €27,008 | +€17,607 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €4,280 | +€2,677 | +167% |
| Other operating charges | 640/8 | €1,196 | €2,347 | +€1,151 | +96.2% |
| Gross operating margin | 9900 | €6,471 | €21,186 | +€14,715 | +227% |
| Operating profit (loss) | 9901 | €3,672 | €14,559 | +€10,887 | +296% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €138 | €1,485 | +€1,347 | +975% |
| Recurring financial charges | 65 | €138 | €1,485 | +€1,347 | +975% |
| Profit (loss) for the period before taxes | 9903 | €3,550 | €13,075 | +€9,524 | +268% |
| Income taxes | 67/77 | €1,651 | €3,644 | +€1,994 | +121% |
| Profit (loss) for the period | 9904 | €1,900 | €9,430 | +€7,531 | +396% |
| Profit (loss) for the period to be appropriated | 9905 | €1,900 | €9,430 | +€7,531 | +396% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.