Random Tree: what changed
Two fiscal 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.
Random Tree
Largest movements
- Cash +€24,179
up €24,179 (+35.5%), from €68,117 to €92,296
mainly Net result for the year (+€35,700) and Other debts (+€31,751)
- Receivables within one year +€15,868
up €15,868 (+145.9%), from €10,873 to €26,741
of which Trade receivables: +€16,517
- Tangible fixed assets +€8,750
up €8,750 (+19.1%), from €45,758 to €54,508
of which Furniture and vehicles: +€9,797
- Other debts +€31,751
up €31,751 (+2163.6%), from €1,467 to €33,218
- Tax, wage and social debts +€8,174
up €8,174 (+103.6%), from €7,891 to €16,065
of which Taxes: +€4,174
- Reserves +€5,700
up €5,700 (+7.5%), from €75,564 to €81,265
- Debts after one year +€3,158
up €3,158 (+12.3%), from €25,774 to €28,932
- Gross operating margin +€6,665
up €6,665 (+13.0%), from €51,423 to €58,089
- Depreciation +€1,787
up €1,787 (+32.0%), from €5,582 to €7,369
- Taxes +€783
up €783 (+8.4%), from €9,352 to €10,135
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.
Cash bridge derived
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 | €125,426 | €174,081 | +€48,655 | +38.8% |
| Fixed assets | 21/28 | €45,758 | €54,508 | +€8,750 | +19.1% |
| Tangible fixed assets | 22/27 | €45,758 | €54,508 | +€8,750 | +19.1% |
| Land and buildings | 22 | €1,209 | €666 | -€543 | -44.9% |
| Plant, machinery and equipment | 23 | €2,344 | €1,840 | -€504 | -21.5% |
| Furniture and vehicles | 24 | €42,204 | €52,002 | +€9,797 | +23.2% |
| Current assets | 29/58 | €79,668 | €119,573 | +€39,904 | +50.1% |
| Amounts receivable within one year | 40/41 | €10,873 | €26,741 | +€15,868 | +145.9% |
| Trade receivables | 40 | €10,225 | €26,741 | +€16,517 | +161.5% |
| Other amounts receivable | 41 | €648 | €0 | -€648 | -100.0% |
| Cash at bank and in hand | 54/58 | €68,117 | €92,296 | +€24,179 | +35.5% |
| Deferred charges and accrued income | 490/1 | €679 | €536 | -€143 | -21.0% |
| Total equity and liabilities | 10/49 | €125,426 | €174,081 | +€48,655 | +38.8% |
| Equity | 10/15 | €80,564 | €86,265 | +€5,700 | +7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,564 | €81,265 | +€5,700 | +7.5% |
| Distributable reserves | 133 | €75,564 | €81,265 | +€5,700 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,862 | €87,816 | +€42,954 | +95.7% |
| Amounts payable after more than one year | 17 | €25,774 | €28,932 | +€3,158 | +12.3% |
| Financial debts | 170/4 | €25,774 | €28,932 | +€3,158 | +12.3% |
| Amounts payable within one year | 42/48 | €18,964 | €58,771 | +€39,808 | +209.9% |
| Current portion of amounts payable after more than one year | 42 | €9,582 | €9,297 | -€285 | -3.0% |
| Trade debts | 44 | €23 | €191 | +€169 | +741.1% |
| Suppliers | 440/4 | €23 | €191 | +€169 | +741.1% |
| Taxes, remuneration and social security | 45 | €7,891 | €16,065 | +€8,174 | +103.6% |
| Taxes | 450/3 | €5,891 | €10,065 | +€4,174 | +70.8% |
| Remuneration and social security | 454/9 | €2,000 | €6,000 | +€4,000 | +200.0% |
| Other amounts payable | 47/48 | €1,467 | €33,218 | +€31,751 | +2163.6% |
| Accrued charges and deferred income | 492/3 | €124 | €113 | -€11 | -8.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,582 | €7,369 | +€1,787 | +32.0% |
| Other operating charges | 640/8 | €513 | €636 | +€123 | +24.0% |
| Non-recurring operating charges | 66A | - | €2,850 | +€2,850 | |
| Gross operating margin | 9900 | €51,423 | €58,089 | +€6,665 | +13.0% |
| Operating profit (loss) | 9901 | €45,328 | €47,233 | +€1,904 | +4.2% |
| Financial income | 75/76B | €3 | €223 | +€220 | +6631.6% |
| Recurring financial income | 75 | €3 | €223 | +€220 | +6631.6% |
| Financial charges | 65/66B | €1,308 | €1,621 | +€313 | +23.9% |
| Recurring financial charges | 65 | €1,308 | €1,621 | +€313 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €44,024 | €45,836 | +€1,812 | +4.1% |
| Income taxes | 67/77 | €9,352 | €10,135 | +€783 | +8.4% |
| Profit (loss) for the period | 9904 | €34,672 | €35,700 | +€1,028 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,672 | €35,700 | +€1,028 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.