21CC: 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.
21CC
Largest movements
- Cash -€87,998
down €87,998 (-17.3%), from €509,451 to €421,454
mainly Tax, wage and social debts (-€84,303) and Net result for the year (-€9,044)
- Tax, wage and social debts -€84,303
down €84,303 (-60.2%), from €140,144 to €55,842
- Reserves -€9,044
down €9,044 (-2.0%), from €460,475 to €451,431
- Gross operating margin -€240,488
down €240,488, from €234,580 to -€5,908
- Taxes -€56,518
no longer reported in 2024 (was €56,518)
- Financial charges +€2,742
up €2,742, from -€2,353 to €388
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,940 | €515,375 | -€93,566 | -15.4% |
| Fixed assets | 21/28 | €4,056 | €409 | -€3,646 | -89.9% |
| Tangible fixed assets | 22/27 | €4,056 | €409 | -€3,646 | -89.9% |
| Furniture and vehicles | 24 | €4,056 | €409 | -€3,646 | -89.9% |
| Current assets | 29/58 | €604,885 | €514,966 | -€89,919 | -14.9% |
| Amounts receivable within one year | 40/41 | €3,433 | €1,512 | -€1,922 | -56.0% |
| Other amounts receivable | 41 | €3,433 | €1,512 | -€1,922 | -56.0% |
| Current investments | 50/53 | €92,000 | €92,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €509,451 | €421,454 | -€87,998 | -17.3% |
| Total equity and liabilities | 10/49 | €608,940 | €515,375 | -€93,566 | -15.4% |
| Equity | 10/15 | €465,475 | €456,431 | -€9,044 | -1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €460,475 | €451,431 | -€9,044 | -2.0% |
| Distributable reserves | 133 | €460,475 | €451,431 | -€9,044 | -2.0% |
| Amounts payable | 17/49 | €143,466 | €58,944 | -€84,522 | -58.9% |
| Amounts payable within one year | 42/48 | €143,466 | €58,944 | -€84,522 | -58.9% |
| Trade debts | 44 | €3,321 | €3,102 | -€219 | -6.6% |
| Suppliers | 440/4 | €3,321 | €3,102 | -€219 | -6.6% |
| Taxes, remuneration and social security | 45 | €140,144 | €55,842 | -€84,303 | -60.2% |
| Taxes | 450/3 | €140,144 | €55,842 | -€84,303 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,895 | €3,646 | -€249 | -6.4% |
| Other operating charges | 640/8 | €636 | €1,033 | +€397 | +62.4% |
| Gross operating margin | 9900 | €234,580 | -€5,908 | -€240,488 | |
| Operating profit (loss) | 9901 | €230,048 | -€10,588 | -€240,636 | |
| Financial income | 75/76B | €1,042 | €1,933 | +€891 | +85.5% |
| Recurring financial income | 75 | €1,042 | €1,933 | +€891 | +85.5% |
| Financial charges | 65/66B | -€2,353 | €388 | +€2,742 | |
| Recurring financial charges | 65 | -€2,353 | €388 | +€2,742 | |
| Profit (loss) for the period before taxes | 9903 | €233,443 | -€9,044 | -€242,487 | |
| Income taxes | 67/77 | €56,518 | - | -€56,518 | |
| Profit (loss) for the period | 9904 | €176,925 | -€9,044 | -€185,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €176,925 | -€9,044 | -€185,969 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.