YOUSHOULD: 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.
YOUSHOULD
Largest movements
- Cash -€55
down €55 (-10.2%), from €541 to €486
mainly Net result for the year (-€2,760)
- Deferred charges and accrued income -€34
no longer reported in 2025 (was €34)
- Profit (loss) carried forward -€2,760
down €2,760 (-4.9%), from -€55,791 to -€58,551
- Other debts +€2,458
up €2,458 (+6.7%), from €36,762 to €39,220
- Trade debts +€213
up €213 (+47.2%), from €451 to €664
- Gross operating margin -€42
down €42 (-1.8%), from -€2,272 to -€2,314
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 | €834 | €745 | -€89 | -10.7% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €584 | €495 | -€89 | -15.2% |
| Current investments | 50/53 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €541 | €486 | -€55 | -10.2% |
| Deferred charges and accrued income | 490/1 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €834 | €745 | -€89 | -10.7% |
| Equity | 10/15 | -€36,379 | -€39,139 | -€2,760 | -7.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €820 | €820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €820 | €820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €820 | €820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,791 | -€58,551 | -€2,760 | -4.9% |
| Amounts payable | 17/49 | €37,213 | €39,884 | +€2,671 | +7.2% |
| Amounts payable within one year | 42/48 | €37,213 | €39,884 | +€2,671 | +7.2% |
| Trade debts | 44 | €451 | €664 | +€213 | +47.2% |
| Suppliers | 440/4 | €451 | €664 | +€213 | +47.2% |
| Other amounts payable | 47/48 | €36,762 | €39,220 | +€2,458 | +6.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€2,272 | -€2,314 | -€42 | -1.8% |
| Operating profit (loss) | 9901 | -€2,659 | -€2,714 | -€55 | -2.1% |
| Financial charges | 65/66B | €62 | €46 | -€16 | -25.8% |
| Recurring financial charges | 65 | €62 | €46 | -€16 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,721 | -€2,760 | -€39 | -1.4% |
| Profit (loss) for the period | 9904 | -€2,721 | -€2,760 | -€39 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,721 | -€2,760 | -€39 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.