TOOLTIP: what changed
TOOLTIP
Largest movements
- Cash +€7,121
up €7,121 (+14.3%), from €49,722 to €56,843
mainly Net result for the year (+€46,623) and Other debts (+€7,452)
- Deferred charges and accrued income -€2,203
down €2,203 (-87.8%), from €2,508 to €305
- Receivables within one year -€1,248
down €1,248 (-84.1%), from €1,485 to €237
of which Trade receivables: -€918
- Tangible fixed assets -€1,156
down €1,156 (-33.4%), from €3,464 to €2,308
- Other debts +€7,452
up €7,452 (+17.0%), from €43,887 to €51,339
- Reserves -€3,139
down €3,139 (-100%), from €3,139 to €0
- Trade debts -€901
down €901 (-53.5%), from €1,684 to €784
- Tax, wage and social debts -€898
down €898 (-12.5%), from €7,169 to €6,270
of which Taxes: -€898
- Purchases and services -€111,715
no longer reported in 2025 (was €111,715)
- Gross operating margin +€6,247
up €6,247 (+11.0%), from €56,936 to €63,184
- Taxes +€1,602
up €1,602 (+14.6%), from €10,973 to €12,575
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,379 | €60,893 | +€2,514 | +4.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,664 | €3,508 | -€1,156 | -24.8% |
| Tangible fixed assets | 22/27 | €3,464 | €2,308 | -€1,156 | -33.4% |
| Furniture and vehicles | 24 | €3,464 | €2,308 | -€1,156 | -33.4% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €53,715 | €57,385 | +€3,670 | +6.8% |
| Amounts receivable within one year | 40/41 | €1,485 | €237 | -€1,248 | -84.1% |
| Trade receivables | 40 | €918 | €0 | -€918 | -100% |
| Other amounts receivable | 41 | €567 | €237 | -€331 | -58.3% |
| Cash at bank and in hand | 54/58 | €49,722 | €56,843 | +€7,121 | +14.3% |
| Deferred charges and accrued income | 490/1 | €2,508 | €305 | -€2,203 | -87.8% |
| Total equity and liabilities | 10/49 | €58,379 | €60,893 | +€2,514 | +4.3% |
| Equity | 10/15 | €5,639 | €2,500 | -€3,139 | -55.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,139 | €0 | -€3,139 | -100% |
| Distributable reserves | 133 | €3,139 | - | -€3,139 | |
| Amounts payable | 17/49 | €52,740 | €58,393 | +€5,653 | +10.7% |
| Amounts payable within one year | 42/48 | €52,740 | €58,393 | +€5,653 | +10.7% |
| Trade debts | 44 | €1,684 | €784 | -€901 | -53.5% |
| Suppliers | 440/4 | €1,684 | €784 | -€901 | -53.5% |
| Taxes, remuneration and social security | 45 | €7,169 | €6,270 | -€898 | -12.5% |
| Taxes | 450/3 | €7,169 | €6,270 | -€898 | -12.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €43,887 | €51,339 | +€7,452 | +17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,715 | - | -€111,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €1,548 | +€524 | +51.2% |
| Gross operating margin | 9900 | €56,936 | €63,184 | +€6,247 | +11.0% |
| Operating profit (loss) | 9901 | €55,913 | €61,636 | +€5,723 | +10.2% |
| Financial charges | 65/66B | €2,177 | €2,438 | +€261 | +12.0% |
| Recurring financial charges | 65 | €2,177 | €2,438 | +€261 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €53,736 | €59,198 | +€5,462 | +10.2% |
| Income taxes | 67/77 | €10,973 | €12,575 | +€1,602 | +14.6% |
| Profit (loss) for the period | 9904 | €42,763 | €46,623 | +€3,860 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,763 | €46,623 | +€3,860 | +9.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.