SUPER EASY: 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.
SUPER EASY
Largest movements
- Receivables within one year -€10,817
down €10,817 (-27.5%), from €39,313 to €28,496
- Profit (loss) carried forward -€5,955
down €5,955 (-29.5%), from €20,172 to €14,216
- Tax, wage and social debts -€4,727
down €4,727 (-82.5%), from €5,728 to €1,001
- Accrued charges and deferred income -€528
no longer reported in 2025 (was €528)
- Trade debts +€400
up €400 (+13.3%), from €3,000 to €3,400
- Gross operating margin -€6,541
down €6,541, from €2,421 to -€4,120
- Financial income -€2,256
no longer reported in 2025 (was €2,256)
- Taxes -€2,052
down €2,052 (-100.0%), from €2,053 to €1
- Financial charges +€1,117
up €1,117 (+1033.8%), from €108 to €1,225
- Other operating charges -€928
down €928 (-60.4%), from €1,537 to €610
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 | €39,318 | €28,508 | -€10,810 | -27.5% |
| Current assets | 29/58 | €39,318 | €28,508 | -€10,810 | -27.5% |
| Amounts receivable within one year | 40/41 | €39,313 | €28,496 | -€10,817 | -27.5% |
| Other amounts receivable | 41 | €39,313 | €28,496 | -€10,817 | -27.5% |
| Cash at bank and in hand | 54/58 | €5 | €12 | +€7 | +130.2% |
| Total equity and liabilities | 10/49 | €39,318 | €28,508 | -€10,810 | -27.5% |
| Equity | 10/15 | €30,063 | €24,107 | -€5,955 | -19.8% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €191 | €191 | = | 0.0% |
| Distributable reserves | 133 | €191 | €191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,172 | €14,216 | -€5,955 | -29.5% |
| Amounts payable | 17/49 | €9,255 | €4,400 | -€4,855 | -52.5% |
| Amounts payable within one year | 42/48 | €8,728 | €4,400 | -€4,327 | -49.6% |
| Trade debts | 44 | €3,000 | €3,400 | +€400 | +13.3% |
| Suppliers | 440/4 | €3,000 | €3,400 | +€400 | +13.3% |
| Taxes, remuneration and social security | 45 | €5,728 | €1,001 | -€4,727 | -82.5% |
| Taxes | 450/3 | €5,728 | €1,001 | -€4,727 | -82.5% |
| Accrued charges and deferred income | 492/3 | €528 | - | -€528 | |
| Other operating charges | 640/8 | €1,537 | €610 | -€928 | -60.4% |
| Gross operating margin | 9900 | €2,421 | -€4,120 | -€6,541 | |
| Operating profit (loss) | 9901 | €884 | -€4,729 | -€5,614 | |
| Financial income | 75/76B | €2,256 | - | -€2,256 | |
| Recurring financial income | 75 | €2,256 | - | -€2,256 | |
| Financial charges | 65/66B | €108 | €1,225 | +€1,117 | +1033.8% |
| Recurring financial charges | 65 | €108 | €1,225 | +€1,117 | +1033.8% |
| Profit (loss) for the period before taxes | 9903 | €3,032 | -€5,955 | -€8,986 | |
| Income taxes | 67/77 | €2,053 | €1 | -€2,052 | -100.0% |
| Profit (loss) for the period | 9904 | €979 | -€5,955 | -€6,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €979 | -€5,955 | -€6,934 |
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.