SPEED2SCALE: 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.
SPEED2SCALE
Largest movements
- Cash +€21,934
up €21,934 (+744%), from €2,947 to €24,881
mainly Other debts (+€13,725) and Depreciation (+€5,796)
- Tangible fixed assets -€7,924
down €7,924 (-35.4%), from €22,405 to €14,481
of which Furniture and vehicles: -€6,343
- Receivables within one year +€6,962
up €6,962 (+67.4%), from €10,326 to €17,288
- Other debts +€13,725
up €13,725 (+432%), from €3,180 to €16,905
- Trade debts +€5,278
up €5,278 (+49.7%), from €10,610 to €15,888
- Profit (loss) carried forward +€1,811
up €1,811 (+16.9%), from €10,725 to €12,536
- Depreciation -€4,365
down €4,365 (-43.0%), from €10,161 to €5,796
- Other operating charges -€4,326
down €4,326 (-90.8%), from €4,765 to €439
- Gross operating margin +€4,320
up €4,320 (+112%), from €3,871 to €8,191
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 | €35,836 | €56,650 | +€20,814 | +58.1% |
| Fixed assets | 21/28 | €22,405 | €14,481 | -€7,924 | -35.4% |
| Tangible fixed assets | 22/27 | €22,405 | €14,481 | -€7,924 | -35.4% |
| Furniture and vehicles | 24 | €10,228 | €3,885 | -€6,343 | -62.0% |
| Other tangible fixed assets | 26 | €12,177 | €10,596 | -€1,580 | -13.0% |
| Current assets | 29/58 | €13,431 | €42,169 | +€28,738 | +214% |
| Amounts receivable within one year | 40/41 | €10,326 | €17,288 | +€6,962 | +67.4% |
| Trade receivables | 40 | €10,326 | €17,288 | +€6,962 | +67.4% |
| Cash at bank and in hand | 54/58 | €2,947 | €24,881 | +€21,934 | +744% |
| Deferred charges and accrued income | 490/1 | €158 | - | -€158 | |
| Total equity and liabilities | 10/49 | €35,836 | €56,650 | +€20,814 | +58.1% |
| Equity | 10/15 | €18,847 | €20,658 | +€1,811 | +9.6% |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,725 | €12,536 | +€1,811 | +16.9% |
| Amounts payable | 17/49 | €16,989 | €35,992 | +€19,003 | +112% |
| Amounts payable within one year | 42/48 | €16,989 | €35,992 | +€19,003 | +112% |
| Trade debts | 44 | €10,610 | €15,888 | +€5,278 | +49.7% |
| Suppliers | 440/4 | €10,610 | €15,888 | +€5,278 | +49.7% |
| Advances received on contracts in progress | 46 | €3,199 | €3,199 | = | 0.0% |
| Other amounts payable | 47/48 | €3,180 | €16,905 | +€13,725 | +432% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,161 | €5,796 | -€4,365 | -43.0% |
| Other operating charges | 640/8 | €4,765 | €439 | -€4,326 | -90.8% |
| Gross operating margin | 9900 | €3,871 | €8,191 | +€4,320 | +112% |
| Operating profit (loss) | 9901 | -€11,054 | €1,956 | +€13,011 | |
| Financial charges | 65/66B | €193 | €145 | -€48 | -24.6% |
| Recurring financial charges | 65 | €193 | €145 | -€48 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,247 | €1,811 | +€13,058 | |
| Profit (loss) for the period | 9904 | -€11,247 | €1,811 | +€13,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,247 | €1,811 | +€13,058 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.