WORKSTATION: 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.
WORKSTATION
Largest movements
- Receivables within one year -€8,942
down €8,942 (-11.8%), from €75,789 to €66,847
of which Other amounts receivable: -€4,617
- Tangible fixed assets -€1,283
down €1,283 (-33.3%), from €3,850 to €2,567
- Debts after one year -€11,553
down €11,553 (-77.0%), from €15,000 to €3,447
- Short-term financial debts +€3,942
new in 2025: €3,942
- Tax, wage and social debts -€3,098
down €3,098 (-85.3%), from €3,632 to €534
- Trade debts -€2,473
no longer reported in 2025 (was €2,473)
of which Suppliers: -€2,346
- Profit (loss) carried forward +€1,525
up €1,525 (+10.5%), from €14,574 to €16,099
- Gross operating margin +€29,019
up €29,019, from -€22,788 to €6,231
- Turnover -€8,586
no longer reported in 2025 (was €8,586)
- Financial income -€4,223
down €4,223 (-80.3%), from €5,262 to €1,039
- Depreciation +€1,283
new in 2025: €1,283
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 | €82,685 | €71,028 | -€11,657 | -14.1% |
| Fixed assets | 21/28 | €4,450 | €3,167 | -€1,283 | -28.8% |
| Tangible fixed assets | 22/27 | €3,850 | €2,567 | -€1,283 | -33.3% |
| Furniture and vehicles | 24 | €3,850 | €2,567 | -€1,283 | -33.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €78,235 | €67,861 | -€10,374 | -13.3% |
| Amounts receivable within one year | 40/41 | €75,789 | €66,847 | -€8,942 | -11.8% |
| Trade receivables | 40 | €54,230 | €49,905 | -€4,325 | -8.0% |
| Other amounts receivable | 41 | €21,559 | €16,942 | -€4,617 | -21.4% |
| Cash at bank and in hand | 54/58 | €1,701 | €1,014 | -€687 | -40.4% |
| Deferred charges and accrued income | 490/1 | €745 | - | -€745 | |
| Total equity and liabilities | 10/49 | €82,685 | €71,028 | -€11,657 | -14.1% |
| Equity | 10/15 | €61,580 | €63,105 | +€1,525 | +2.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,006 | €37,006 | = | 0.0% |
| Distributable reserves | 133 | €37,006 | €37,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,574 | €16,099 | +€1,525 | +10.5% |
| Amounts payable | 17/49 | €21,105 | €7,923 | -€13,182 | -62.5% |
| Amounts payable after more than one year | 17 | €15,000 | €3,447 | -€11,553 | -77.0% |
| Financial debts | 170/4 | €15,000 | €3,447 | -€11,553 | -77.0% |
| Amounts payable within one year | 42/48 | €6,105 | €4,476 | -€1,629 | -26.7% |
| Financial debts | 43 | - | €3,942 | +€3,942 | |
| Credit institutions | 430/8 | - | €3,942 | +€3,942 | |
| Trade debts | 44 | €2,473 | - | -€2,473 | |
| Suppliers | 440/4 | €2,346 | - | -€2,346 | |
| Bills of exchange payable | 441 | €127 | - | -€127 | |
| Taxes, remuneration and social security | 45 | €3,632 | €534 | -€3,098 | -85.3% |
| Taxes | 450/3 | €3,632 | €534 | -€3,098 | -85.3% |
| Turnover | 70 | €8,586 | - | -€8,586 | |
| Non-recurring operating income | 76A | €225 | - | -€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,283 | +€1,283 | |
| Other operating charges | 640/8 | €2,364 | €2,524 | +€160 | +6.8% |
| Non-recurring operating charges | 66A | €2,361 | €745 | -€1,616 | -68.4% |
| Gross operating margin | 9900 | -€22,788 | €6,231 | +€29,019 | |
| Operating profit (loss) | 9901 | -€27,513 | €1,679 | +€29,192 | |
| Financial income | 75/76B | €5,262 | €1,039 | -€4,223 | -80.3% |
| Recurring financial income | 75 | €5,262 | €1,039 | -€4,223 | -80.3% |
| Financial charges | 65/66B | €1,103 | €937 | -€166 | -15.0% |
| Recurring financial charges | 65 | €1,103 | €937 | -€166 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,354 | €1,781 | +€25,135 | |
| Income taxes | 67/77 | €290 | €256 | -€34 | -11.7% |
| Profit (loss) for the period | 9904 | -€23,644 | €1,525 | +€25,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,644 | €1,525 | +€25,169 |
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 27 October 2026 via checked.be.