LINEUP: what changed
LINEUP
Largest movements
- Receivables within one year -€27,489
down €27,489 (-32.8%), from €83,709 to €56,220
of which Other amounts receivable: -€27,194
- Cash +€3,129
up €3,129 (+9.1%), from €34,425 to €37,554
mainly Receivables within one year (+€27,489) and Net result for the year (+€12,580)
- Trade debts -€40,856
down €40,856 (-64.7%), from €63,149 to €22,293
- Profit (loss) carried forward +€12,580
up €12,580 (+36.4%), from €34,592 to €47,172
- Tax, wage and social debts +€3,434
up €3,434 (+49.8%), from €6,900 to €10,334
of which Taxes: +€3,434
- Gross operating margin +€8,374
up €8,374 (+26.5%), from €31,554 to €39,927
- Taxes +€6,774
up €6,774 (+93.9%), from €7,211 to €13,986
- Staff costs +€6,036
up €6,036 (+113%), from €5,342 to €11,377
- Other operating charges +€1,165
up €1,165 (+154%), from €756 to €1,922
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 | €118,701 | €93,859 | -€24,842 | -20.9% |
| Fixed assets | 21/28 | €567 | €85 | -€482 | -84.9% |
| Tangible fixed assets | 22/27 | €567 | €85 | -€482 | -84.9% |
| Plant, machinery and equipment | 23 | €567 | €85 | -€482 | -84.9% |
| Current assets | 29/58 | €118,134 | €93,773 | -€24,361 | -20.6% |
| Amounts receivable within one year | 40/41 | €83,709 | €56,220 | -€27,489 | -32.8% |
| Trade receivables | 40 | €41,919 | €41,623 | -€295 | -0.7% |
| Other amounts receivable | 41 | €41,790 | €14,596 | -€27,194 | -65.1% |
| Cash at bank and in hand | 54/58 | €34,425 | €37,554 | +€3,129 | +9.1% |
| Total equity and liabilities | 10/49 | €118,701 | €93,859 | -€24,842 | -20.9% |
| Equity | 10/15 | €48,652 | €61,232 | +€12,580 | +25.9% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,592 | €47,172 | +€12,580 | +36.4% |
| Amounts payable | 17/49 | €70,049 | €32,627 | -€37,422 | -53.4% |
| Amounts payable within one year | 42/48 | €70,049 | €32,627 | -€37,422 | -53.4% |
| Trade debts | 44 | €63,149 | €22,293 | -€40,856 | -64.7% |
| Suppliers | 440/4 | €63,149 | €22,293 | -€40,856 | -64.7% |
| Taxes, remuneration and social security | 45 | €6,900 | €10,334 | +€3,434 | +49.8% |
| Taxes | 450/3 | €6,900 | €10,334 | +€3,434 | +49.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,342 | €11,377 | +€6,036 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €482 | = | 0.0% |
| Other operating charges | 640/8 | €756 | €1,922 | +€1,165 | +154% |
| Non-recurring operating charges | 66A | €17,912 | €0 | -€17,912 | -100% |
| Gross operating margin | 9900 | €31,554 | €39,927 | +€8,374 | +26.5% |
| Operating profit (loss) | 9901 | €7,062 | €26,147 | +€19,085 | +270% |
| Financial income | 75/76B | €730 | €859 | +€129 | +17.6% |
| Recurring financial income | 75 | €730 | €859 | +€129 | +17.6% |
| Financial charges | 65/66B | €508 | €440 | -€68 | -13.3% |
| Recurring financial charges | 65 | €508 | €440 | -€68 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €7,284 | €26,565 | +€19,282 | +265% |
| Income taxes | 67/77 | €7,211 | €13,986 | +€6,774 | +93.9% |
| Profit (loss) for the period | 9904 | €72 | €12,580 | +€12,507 | +17,285% |
| Profit (loss) for the period to be appropriated | 9905 | €72 | €12,580 | +€12,507 | +17,285% |
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 8 November 2026 via checked.be.