YourExpert: 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.
YourExpert
Largest movements
- Deferred charges and accrued income +€8,291
up €8,291 (+1011.6%), from €820 to €9,111
- Receivables within one year +€6,867
up €6,867 (+3.1%), from €220,028 to €226,895
of which Other amounts receivable: +€82,287
- Tangible fixed assets +€3,566
up €3,566 (+343.8%), from €1,037 to €4,604
of which Plant, machinery and equipment: +€2,610
- Financial fixed assets +€3,300
new in 2025: €3,300
- Reserves +€75,517
new in 2025: €75,517
- Profit (loss) carried forward -€55,171
down €55,171 (-100.0%), from €55,171 to €0
- Tax, wage and social debts -€24,924
down €24,924 (-18.5%), from €134,911 to €109,988
- Short-term financial debts +€20,000
new in 2025: €20,000
- Trade debts +€10,328
up €10,328 (+34.3%), from €30,126 to €40,454
- Financial charges +€18,389
up €18,389 (+12381.5%), from €149 to €18,538
- Gross operating margin +€16,680
up €16,680 (+34.2%), from €48,750 to €65,430
- Other operating charges +€5,847
up €5,847 (+131.7%), from €4,441 to €10,288
- Taxes +€3,480
up €3,480 (+32.0%), from €10,867 to €14,347
- Financial income -€1,836
down €1,836 (-96.1%), from €1,911 to €74
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 | €226,208 | €252,028 | +€25,820 | +11.4% |
| Fixed assets | 21/28 | €3,678 | €12,418 | +€8,740 | +237.6% |
| Intangible fixed assets | 21 | €2,641 | €4,514 | +€1,873 | +70.9% |
| Tangible fixed assets | 22/27 | €1,037 | €4,604 | +€3,566 | +343.8% |
| Plant, machinery and equipment | 23 | €1,037 | €3,647 | +€2,610 | +251.6% |
| Furniture and vehicles | 24 | €0 | €956 | +€956 | |
| Financial fixed assets | 28 | - | €3,300 | +€3,300 | |
| Current assets | 29/58 | €222,530 | €239,610 | +€17,080 | +7.7% |
| Amounts receivable within one year | 40/41 | €220,028 | €226,895 | +€6,867 | +3.1% |
| Trade receivables | 40 | €83,561 | €8,141 | -€75,420 | -90.3% |
| Other amounts receivable | 41 | €136,467 | €218,754 | +€82,287 | +60.3% |
| Cash at bank and in hand | 54/58 | €1,683 | €3,605 | +€1,922 | +114.2% |
| Deferred charges and accrued income | 490/1 | €820 | €9,111 | +€8,291 | +1011.6% |
| Total equity and liabilities | 10/49 | €226,208 | €252,028 | +€25,820 | +11.4% |
| Equity | 10/15 | €61,171 | €81,517 | +€20,346 | +33.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €75,517 | +€75,517 | |
| Distributable reserves | 133 | - | €75,517 | +€75,517 | |
| Profit (loss) carried forward | 14 | €55,171 | €0 | -€55,171 | -100.0% |
| Amounts payable | 17/49 | €165,037 | €170,511 | +€5,474 | +3.3% |
| Amounts payable within one year | 42/48 | €165,037 | €170,442 | +€5,405 | +3.3% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €30,126 | €40,454 | +€10,328 | +34.3% |
| Suppliers | 440/4 | €30,126 | €40,454 | +€10,328 | +34.3% |
| Taxes, remuneration and social security | 45 | €134,911 | €109,988 | -€24,924 | -18.5% |
| Taxes | 450/3 | €134,911 | €109,988 | -€24,924 | -18.5% |
| Accrued charges and deferred income | 492/3 | - | €69 | +€69 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €1,986 | +€1,287 | +184.2% |
| Other operating charges | 640/8 | €4,441 | €10,288 | +€5,847 | +131.7% |
| Non-recurring operating charges | 66A | €3,645 | €0 | -€3,645 | -100.0% |
| Gross operating margin | 9900 | €48,750 | €65,430 | +€16,680 | +34.2% |
| Operating profit (loss) | 9901 | €39,965 | €53,156 | +€13,191 | +33.0% |
| Financial income | 75/76B | €1,911 | €74 | -€1,836 | -96.1% |
| Recurring financial income | 75 | €1,911 | €74 | -€1,836 | -96.1% |
| Financial charges | 65/66B | €149 | €18,538 | +€18,389 | +12381.5% |
| Recurring financial charges | 65 | €149 | €18,538 | +€18,389 | +12381.5% |
| Profit (loss) for the period before taxes | 9903 | €41,727 | €34,693 | -€7,034 | -16.9% |
| Income taxes | 67/77 | €10,867 | €14,347 | +€3,480 | +32.0% |
| Profit (loss) for the period | 9904 | €30,860 | €20,346 | -€10,514 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,860 | €20,346 | -€10,514 | -34.1% |
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 30 September 2026 via checked.be.