B-ADVICE: 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.
B-ADVICE
Largest movements
- Cash -€3,151
down €3,151 (-4.6%), from €69,091 to €65,940
- Reserves -€51,000
down €51,000 (-100%), from €51,000 to €0
- Other debts +€43,883
up €43,883 (+2,014%), from €2,179 to €46,062
- Profit (loss) carried forward +€7,566
up €7,566, from -€7,566 to €0
- Trade debts -€3,599
no longer reported in 2026 (was €3,599)
- Gross operating margin -€9,422
down €9,422 (-100%), from €9,422 to €0
- Taxes -€1,999
no longer reported in 2026 (was €1,999)
- Other operating charges -€799
no longer reported in 2026 (was €799)
- Financial charges -€445
no longer reported in 2026 (was €445)
- Financial income -€400
no longer reported in 2026 (was €400)
From the 30-06-2026 result to the 25-09-2026 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 30-06-2026 | 25-09-2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,212 | €66,062 | -€3,151 | -4.6% |
| Current assets | 29/58 | €69,212 | €66,062 | -€3,151 | -4.6% |
| Amounts receivable within one year | 40/41 | €121 | €121 | = | 0.0% |
| Other amounts receivable | 41 | €121 | €121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,091 | €65,940 | -€3,151 | -4.6% |
| Total equity and liabilities | 10/49 | €69,212 | €66,062 | -€3,151 | -4.6% |
| Equity | 10/15 | €63,434 | €20,000 | -€43,434 | -68.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €51,000 | €0 | -€51,000 | -100% |
| Distributable reserves | 133 | €51,000 | €0 | -€51,000 | -100% |
| Profit (loss) carried forward | 14 | -€7,566 | €0 | +€7,566 | |
| Amounts payable | 17/49 | €5,778 | €46,062 | +€40,284 | +697% |
| Amounts payable within one year | 42/48 | €5,778 | €46,062 | +€40,284 | +697% |
| Trade debts | 44 | €3,599 | - | -€3,599 | |
| Suppliers | 440/4 | €3,599 | - | -€3,599 | |
| Other amounts payable | 47/48 | €2,179 | €46,062 | +€43,883 | +2,014% |
| Other operating charges | 640/8 | €799 | - | -€799 | |
| Non-recurring operating charges | 66A | €112 | - | -€112 | |
| Gross operating margin | 9900 | €9,422 | €0 | -€9,422 | -100% |
| Operating profit (loss) | 9901 | €8,512 | €0 | -€8,512 | -100% |
| Financial income | 75/76B | €400 | - | -€400 | |
| Recurring financial income | 75 | €400 | - | -€400 | |
| Financial charges | 65/66B | €445 | - | -€445 | |
| Recurring financial charges | 65 | €445 | - | -€445 | |
| Profit (loss) for the period before taxes | 9903 | €8,467 | €0 | -€8,467 | -100% |
| Income taxes | 67/77 | €1,999 | - | -€1,999 | |
| Profit (loss) for the period | 9904 | €6,468 | €0 | -€6,468 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €6,468 | €0 | -€6,468 | -100% |
Source: filed annual accounts (NBB), financial years ended 30 June 2026 and 25 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.