2MB: 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.
2MB
Largest movements
- Tangible fixed assets -€7,163
no longer reported in 2024 (was €7,163)
- Other debts -€36,713
down €36,713 (-87.4%), from €42,011 to €5,298
- Profit (loss) carried forward +€11,802
up €11,802 (+28.9%), from -€40,818 to -€29,016
- Trade debts +€11,500
new in 2024: €11,500
- Contributions +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Tax, wage and social debts +€3,201
up €3,201 (+1071.0%), from €299 to €3,500
- Gross operating margin -€9,000
down €9,000 (-36.4%), from €24,750 to €15,750
- Taxes +€2,858
up €2,858 (+445.5%), from €642 to €3,500
- Other operating charges -€2,182
no longer reported in 2024 (was €2,182)
- Financial charges +€438
up €438 (+4366.8%), from €10 to €448
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 | €18,663 | €11,522 | -€7,141 | -38.3% |
| Fixed assets | 21/28 | €7,163 | - | -€7,163 | |
| Tangible fixed assets | 22/27 | €7,163 | - | -€7,163 | |
| Furniture and vehicles | 24 | €7,163 | - | -€7,163 | |
| Current assets | 29/58 | €11,500 | €11,522 | +€22 | +0.2% |
| Amounts receivable within one year | 40/41 | €11,500 | €11,500 | = | 0.0% |
| Trade receivables | 40 | €11,500 | €11,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €18,663 | €11,522 | -€7,141 | -38.3% |
| Equity | 10/15 | -€25,818 | -€9,016 | +€16,802 | +65.1% |
| Contributions | 10/11 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Capital | 10 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€40,818 | -€29,016 | +€11,802 | +28.9% |
| Amounts payable | 17/49 | €44,481 | €20,538 | -€23,943 | -53.8% |
| Amounts payable within one year | 42/48 | €42,536 | €20,538 | -€21,998 | -51.7% |
| Financial debts | 43 | €226 | €240 | +€14 | +6.2% |
| Credit institutions | 430/8 | €226 | €240 | +€14 | +6.2% |
| Trade debts | 44 | - | €11,500 | +€11,500 | |
| Suppliers | 440/4 | - | €11,500 | +€11,500 | |
| Taxes, remuneration and social security | 45 | €299 | €3,500 | +€3,201 | +1071.0% |
| Taxes | 450/3 | €299 | €3,500 | +€3,201 | +1071.0% |
| Other amounts payable | 47/48 | €42,011 | €5,298 | -€36,713 | -87.4% |
| Accrued charges and deferred income | 492/3 | €1,945 | - | -€1,945 | |
| Other operating charges | 640/8 | €2,182 | - | -€2,182 | |
| Gross operating margin | 9900 | €24,750 | €15,750 | -€9,000 | -36.4% |
| Operating profit (loss) | 9901 | €22,568 | €15,750 | -€6,818 | -30.2% |
| Financial charges | 65/66B | €10 | €448 | +€438 | +4366.8% |
| Recurring financial charges | 65 | €10 | €448 | +€438 | +4366.8% |
| Profit (loss) for the period before taxes | 9903 | €22,558 | €15,302 | -€7,257 | -32.2% |
| Income taxes | 67/77 | €642 | €3,500 | +€2,858 | +445.5% |
| Profit (loss) for the period | 9904 | €21,917 | €11,802 | -€10,115 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,917 | €11,802 | -€10,115 | -46.2% |
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 3 October 2026 via checked.be.