E.G.: 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.
E.G.
Largest movements
- Receivables within one year +€8,296
up €8,296 (+22.9%), from €36,216 to €44,513
of which Other amounts receivable: +€5,156
- Debts after one year -€74,594
down €74,594 (-49.7%), from €150,030 to €75,436
- Profit (loss) carried forward +€66,041
up €66,041 (+61.4%), from €107,604 to €173,646
- Current portion of long-term debt +€5,371
up €5,371 (+7.8%), from €69,223 to €74,594
- Tax, wage and social debts +€5,147
up €5,147 (+18.9%), from €27,194 to €32,341
- Gross operating margin +€42,018
up €42,018 (+71.9%), from €58,465 to €100,483
- Taxes +€12,554
up €12,554 (+127%), from €9,893 to €22,447
- Financial charges +€1,571
up €1,571 (+13.5%), from €11,615 to €13,186
- Financial income +€1,435
up €1,435 (+256,245%), from €1 to €1,436
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 | €409,791 | €417,381 | +€7,590 | +1.9% |
| Fixed assets | 21/28 | €370,924 | €370,924 | = | 0.0% |
| Financial fixed assets | 28 | €370,924 | €370,924 | = | 0.0% |
| Current assets | 29/58 | €38,867 | €46,457 | +€7,590 | +19.5% |
| Amounts receivable within one year | 40/41 | €36,216 | €44,513 | +€8,296 | +22.9% |
| Trade receivables | 40 | €11,022 | €14,162 | +€3,140 | +28.5% |
| Other amounts receivable | 41 | €25,195 | €30,351 | +€5,156 | +20.5% |
| Cash at bank and in hand | 54/58 | €2,650 | €1,944 | -€707 | -26.7% |
| Total equity and liabilities | 10/49 | €409,791 | €417,381 | +€7,590 | +1.9% |
| Equity | 10/15 | €110,104 | €176,146 | +€66,041 | +60.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,604 | €173,646 | +€66,041 | +61.4% |
| Amounts payable | 17/49 | €299,687 | €241,235 | -€58,452 | -19.5% |
| Amounts payable after more than one year | 17 | €150,030 | €75,436 | -€74,594 | -49.7% |
| Financial debts | 170/4 | €150,030 | €75,436 | -€74,594 | -49.7% |
| Amounts payable within one year | 42/48 | €149,657 | €162,259 | +€12,602 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €69,223 | €74,594 | +€5,371 | +7.8% |
| Trade debts | 44 | €3,240 | €5,324 | +€2,085 | +64.3% |
| Suppliers | 440/4 | €3,240 | €5,324 | +€2,085 | +64.3% |
| Taxes, remuneration and social security | 45 | €27,194 | €32,341 | +€5,147 | +18.9% |
| Taxes | 450/3 | €27,194 | €32,341 | +€5,147 | +18.9% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,540 | +€3,540 | |
| Other operating charges | 640/8 | €387 | €244 | -€143 | -37.0% |
| Gross operating margin | 9900 | €58,465 | €100,483 | +€42,018 | +71.9% |
| Operating profit (loss) | 9901 | €58,078 | €100,239 | +€42,161 | +72.6% |
| Financial income | 75/76B | €1 | €1,436 | +€1,435 | +256,245% |
| Recurring financial income | 75 | €1 | €1,436 | +€1,435 | +256,245% |
| Financial charges | 65/66B | €11,615 | €13,186 | +€1,571 | +13.5% |
| Recurring financial charges | 65 | €11,615 | €13,186 | +€1,571 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €46,464 | €88,489 | +€42,025 | +90.4% |
| Income taxes | 67/77 | €9,893 | €22,447 | +€12,554 | +127% |
| Profit (loss) for the period | 9904 | €36,570 | €66,041 | +€29,471 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,570 | €66,041 | +€29,471 | +80.6% |
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 14 October 2026 via checked.be.