DYNAMIC ADVICE: 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.
DYNAMIC ADVICE
Largest movements
- Receivables after one year +€162,999
up €162,999 (+43.7%), from €372,792 to €535,791
- Receivables within one year +€48,436
up €48,436 (+28.6%), from €169,416 to €217,852
of which Other amounts receivable: +€63,436
- Tangible fixed assets -€14,783
down €14,783 (-38.2%), from €38,723 to €23,940
of which Furniture and vehicles: -€14,596
- Reserves +€146,965
up €146,965 (+22.8%), from €645,709 to €792,674
of which Distributable reserves: +€146,965
- Debts after one year +€90,023
up €90,023 (+799%), from €11,273 to €101,296
- Trade debts -€37,375
down €37,375 (-97.2%), from €38,468 to €1,092
- Turnover +€78,166
up €78,166 (+41.3%), from €189,193 to €267,359
- Gross operating margin +€55,439
up €55,439 (+34.7%), from €159,918 to €215,357
- Taxes +€18,637
up €18,637 (+35.4%), from €52,621 to €71,258
- Purchases and services +€8,360
up €8,360 (+17.6%), from €47,577 to €55,936
- Financial income +€5,503
up €5,503 (+33.6%), from €16,365 to €21,868
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 | €763,293 | €974,614 | +€211,321 | +27.7% |
| Fixed assets | 21/28 | €38,723 | €23,940 | -€14,783 | -38.2% |
| Tangible fixed assets | 22/27 | €38,723 | €23,940 | -€14,783 | -38.2% |
| Plant, machinery and equipment | 23 | €1,460 | €1,273 | -€187 | -12.8% |
| Furniture and vehicles | 24 | €37,263 | €22,667 | -€14,596 | -39.2% |
| Current assets | 29/58 | €724,570 | €950,674 | +€226,103 | +31.2% |
| Amounts receivable after more than one year | 29 | €372,792 | €535,791 | +€162,999 | +43.7% |
| Other amounts receivable | 291 | €372,792 | €535,791 | +€162,999 | +43.7% |
| Amounts receivable within one year | 40/41 | €169,416 | €217,852 | +€48,436 | +28.6% |
| Trade receivables | 40 | €23,063 | €8,063 | -€15,000 | -65.0% |
| Other amounts receivable | 41 | €146,353 | €209,789 | +€63,436 | +43.3% |
| Current investments | 50/53 | €140,990 | €141,581 | +€591 | +0.4% |
| Cash at bank and in hand | 54/58 | €29,379 | €38,628 | +€9,249 | +31.5% |
| Deferred charges and accrued income | 490/1 | €11,994 | €16,823 | +€4,829 | +40.3% |
| Total equity and liabilities | 10/49 | €763,293 | €974,614 | +€211,321 | +27.7% |
| Equity | 10/15 | €645,809 | €792,774 | +€146,965 | +22.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €645,709 | €792,674 | +€146,965 | +22.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €645,709 | €792,674 | +€146,965 | +22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,484 | €181,840 | +€64,356 | +54.8% |
| Amounts payable after more than one year | 17 | €11,273 | €101,296 | +€90,023 | +799% |
| Financial debts | 170/4 | €11,273 | €101,296 | +€90,023 | +799% |
| Amounts payable within one year | 42/48 | €105,799 | €80,116 | -€25,683 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €14,854 | €21,024 | +€6,170 | +41.5% |
| Financial debts | 43 | €15,208 | €17,687 | +€2,479 | +16.3% |
| Credit institutions | 430/8 | €15,208 | €17,687 | +€2,479 | +16.3% |
| Trade debts | 44 | €38,468 | €1,092 | -€37,375 | -97.2% |
| Suppliers | 440/4 | €38,468 | €1,092 | -€37,375 | -97.2% |
| Taxes, remuneration and social security | 45 | €37,269 | €40,312 | +€3,043 | +8.2% |
| Taxes | 450/3 | €37,269 | €40,312 | +€3,043 | +8.2% |
| Accrued charges and deferred income | 492/3 | €412 | €428 | +€16 | +3.8% |
| Turnover | 70 | €189,193 | €267,359 | +€78,166 | +41.3% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €47,577 | €55,936 | +€8,360 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,030 | €14,783 | -€248 | -1.6% |
| Other operating charges | 640/8 | €566 | €630 | +€64 | +11.3% |
| Gross operating margin | 9900 | €159,918 | €215,357 | +€55,439 | +34.7% |
| Operating profit (loss) | 9901 | €144,322 | €199,945 | +€55,623 | +38.5% |
| Financial income | 75/76B | €16,365 | €21,868 | +€5,503 | +33.6% |
| Recurring financial income | 75 | €16,365 | €21,868 | +€5,503 | +33.6% |
| Financial charges | 65/66B | €1,442 | €3,590 | +€2,148 | +149% |
| Recurring financial charges | 65 | €1,442 | €3,590 | +€2,148 | +149% |
| Profit (loss) for the period before taxes | 9903 | €159,245 | €218,223 | +€58,978 | +37.0% |
| Income taxes | 67/77 | €52,621 | €71,258 | +€18,637 | +35.4% |
| Profit (loss) for the period | 9904 | €106,624 | €146,965 | +€40,341 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,624 | €146,965 | +€40,341 | +37.8% |
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 29 October 2026 via checked.be.