BOX-ID: 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.
BOX-ID
Largest movements
- Stocks and contracts -€3,797
down €3,797 (-11.0%), from €34,579 to €30,782
- Tangible fixed assets +€1,742
new in 2025: €1,742
- Receivables within one year -€1,236
down €1,236 (-52.8%), from €2,342 to €1,106
of which Trade receivables: -€1,236
- Cash -€737
down €737 (-3.7%), from €19,749 to €19,012
mainly Contributions, distributions and other (-€5,780) and Investment in fixed assets (net) (-€1,900)
- Reserves -€5,780
down €5,780 (-40.7%), from €14,190 to €8,410
of which Distributable reserves: -€5,780
- Trade debts +€979
up €979 (+20.6%), from €4,741 to €5,720
- Turnover -€24,131
no longer reported in 2025 (was €24,131)
- Purchases and services -€724
down €724 (-3.7%), from €19,369 to €18,645
- Gross operating margin -€343
down €343 (-16.0%), from €2,150 to €1,806
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 | €57,170 | €53,142 | -€4,028 | -7.0% |
| Fixed assets | 21/28 | €500 | €2,242 | +€1,742 | +348% |
| Tangible fixed assets | 22/27 | - | €1,742 | +€1,742 | |
| Plant, machinery and equipment | 23 | - | €1,742 | +€1,742 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €56,670 | €50,901 | -€5,770 | -10.2% |
| Stocks and contracts in progress | 3 | €34,579 | €30,782 | -€3,797 | -11.0% |
| Stocks | 30/36 | €34,579 | €30,782 | -€3,797 | -11.0% |
| Amounts receivable within one year | 40/41 | €2,342 | €1,106 | -€1,236 | -52.8% |
| Trade receivables | 40 | €2,101 | €865 | -€1,236 | -58.8% |
| Other amounts receivable | 41 | €241 | €241 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,749 | €19,012 | -€737 | -3.7% |
| Total equity and liabilities | 10/49 | €57,170 | €53,142 | -€4,028 | -7.0% |
| Equity | 10/15 | €44,879 | €39,408 | -€5,471 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,190 | €8,410 | -€5,780 | -40.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,330 | €6,550 | -€5,780 | -46.9% |
| Profit (loss) carried forward | 14 | €12,089 | €12,398 | +€309 | +2.6% |
| Amounts payable | 17/49 | €12,291 | €13,734 | +€1,443 | +11.7% |
| Amounts payable within one year | 42/48 | €12,291 | €13,734 | +€1,443 | +11.7% |
| Trade debts | 44 | €4,741 | €5,720 | +€979 | +20.6% |
| Suppliers | 440/4 | €4,741 | €5,720 | +€979 | +20.6% |
| Taxes, remuneration and social security | 45 | €1,750 | €2,234 | +€484 | +27.6% |
| Taxes | 450/3 | €1,750 | €2,234 | +€484 | +27.6% |
| Other amounts payable | 47/48 | €5,800 | €5,780 | -€20 | -0.3% |
| Turnover | 70 | €24,131 | - | -€24,131 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,369 | €18,645 | -€724 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €158 | +€158 | |
| Other operating charges | 640/8 | €769 | €574 | -€195 | -25.4% |
| Gross operating margin | 9900 | €2,150 | €1,806 | -€343 | -16.0% |
| Operating profit (loss) | 9901 | €1,380 | €1,074 | -€306 | -22.2% |
| Financial income | 75/76B | €49 | €24 | -€25 | -50.8% |
| Recurring financial income | 75 | €49 | €24 | -€25 | -50.8% |
| Financial charges | 65/66B | €60 | €166 | +€107 | +179% |
| Recurring financial charges | 65 | €60 | €166 | +€107 | +179% |
| Profit (loss) for the period before taxes | 9903 | €1,370 | €932 | -€438 | -32.0% |
| Income taxes | 67/77 | €730 | €622 | -€108 | -14.7% |
| Profit (loss) for the period | 9904 | €640 | €309 | -€330 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €640 | €309 | -€330 | -51.6% |
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 21 October 2026 via checked.be.