MAKE IT RIGHT: 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.
MAKE IT RIGHT
Largest movements
- Cash -€59,670
down €59,670 (-49.2%), from €121,256 to €61,586
mainly Other debts (-€39,159) and Trade debts (-€37,015)
- Receivables within one year -€40,025
down €40,025 (-61.6%), from €64,985 to €24,960
of which Trade receivables: -€37,500
- Tangible fixed assets -€8,151
down €8,151 (-63.7%), from €12,803 to €4,652
of which Furniture and vehicles: -€5,205
- Other debts -€39,159
down €39,159 (-83.6%), from €46,833 to €7,674
- Trade debts -€37,015
down €37,015 (-92.3%), from €40,086 to €3,071
- Profit (loss) carried forward -€27,587
down €27,587 (-29.6%), from €93,064 to €65,477
- Tax, wage and social debts -€4,085
down €4,085 (-35.5%), from €11,491 to €7,406
of which Remuneration and social security: -€5,033
- Purchases and services -€43,097
down €43,097 (-48.0%), from €89,793 to €46,696
- Gross operating margin -€13,965
down €13,965 (-277%), from -€5,047 to -€19,012
- Financial income +€573
up €573 (+54.3%), from €1,055 to €1,628
- Other operating charges +€387
new in 2025: €387
- Depreciation -€269
down €269 (-3.2%), from €8,420 to €8,151
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 | €199,044 | €91,198 | -€107,846 | -54.2% |
| Fixed assets | 21/28 | €12,803 | €4,652 | -€8,151 | -63.7% |
| Tangible fixed assets | 22/27 | €12,803 | €4,652 | -€8,151 | -63.7% |
| Furniture and vehicles | 24 | €5,339 | €134 | -€5,205 | -97.5% |
| Other tangible fixed assets | 26 | €7,464 | €4,518 | -€2,946 | -39.5% |
| Current assets | 29/58 | €186,241 | €86,546 | -€99,695 | -53.5% |
| Amounts receivable within one year | 40/41 | €64,985 | €24,960 | -€40,025 | -61.6% |
| Trade receivables | 40 | €37,500 | - | -€37,500 | |
| Other amounts receivable | 41 | €27,485 | €24,960 | -€2,525 | -9.2% |
| Cash at bank and in hand | 54/58 | €121,256 | €61,586 | -€59,670 | -49.2% |
| Total equity and liabilities | 10/49 | €199,044 | €91,198 | -€107,846 | -54.2% |
| Equity | 10/15 | €100,634 | €73,047 | -€27,587 | -27.4% |
| Contributions | 10/11 | €7,570 | €7,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,064 | €65,477 | -€27,587 | -29.6% |
| Amounts payable | 17/49 | €98,410 | €18,151 | -€80,259 | -81.6% |
| Amounts payable within one year | 42/48 | €98,410 | €18,151 | -€80,259 | -81.6% |
| Trade debts | 44 | €40,086 | €3,071 | -€37,015 | -92.3% |
| Suppliers | 440/4 | €40,086 | €3,071 | -€37,015 | -92.3% |
| Taxes, remuneration and social security | 45 | €11,491 | €7,406 | -€4,085 | -35.5% |
| Taxes | 450/3 | €478 | €1,426 | +€948 | +198% |
| Remuneration and social security | 454/9 | €11,013 | €5,980 | -€5,033 | -45.7% |
| Other amounts payable | 47/48 | €46,833 | €7,674 | -€39,159 | -83.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €89,793 | €46,696 | -€43,097 | -48.0% |
| Remuneration, social security and pensions | 62 | €937 | €1,048 | +€111 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,420 | €8,151 | -€269 | -3.2% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Non-recurring operating charges | 66A | €1,286 | - | -€1,286 | |
| Gross operating margin | 9900 | -€5,047 | -€19,012 | -€13,965 | -277% |
| Operating profit (loss) | 9901 | -€15,690 | -€28,598 | -€12,908 | -82.3% |
| Financial income | 75/76B | €1,055 | €1,628 | +€573 | +54.3% |
| Recurring financial income | 75 | €1,055 | €1,628 | +€573 | +54.3% |
| Financial charges | 65/66B | €494 | €335 | -€159 | -32.2% |
| Recurring financial charges | 65 | €494 | €335 | -€159 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,129 | -€27,305 | -€12,176 | -80.5% |
| Income taxes | 67/77 | €277 | €282 | +€5 | +1.8% |
| Profit (loss) for the period | 9904 | -€15,406 | -€27,587 | -€12,181 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,406 | -€27,587 | -€12,181 | -79.1% |
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 22 October 2026 via checked.be.