360° ENTREPRISE: 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.
360° ENTREPRISE
Largest movements
- Tangible fixed assets -€18,955
down €18,955 (-67.3%), from €28,180 to €9,225
of which Furniture and vehicles: -€17,555
- Receivables within one year -€4,840
down €4,840 (-20.3%), from €23,842 to €19,002
- Advances received -€21,114
no longer reported in 2024 (was €21,114)
- Other debts -€11,374
down €11,374 (-35.7%), from €31,903 to €20,529
- Trade debts +€7,529
up €7,529 (+35.4%), from €21,294 to €28,823
- Debts after one year -€4,465
down €4,465 (-50.3%), from €8,869 to €4,404
- Profit (loss) carried forward +€3,656
up €3,656 (+6.8%), from -€53,702 to -€50,046
- Gross operating margin +€8,740
up €8,740 (+36.0%), from €24,248 to €32,988
- Staff costs +€3,609
up €3,609 (+112%), from €3,216 to €6,824
- Depreciation -€3,457
down €3,457 (-27.5%), from €12,557 to €9,100
- Other operating charges +€1,145
up €1,145 (+88.8%), from €1,289 to €2,434
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.
Derived cash bridge
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 | €60,713 | €37,107 | -€23,606 | -38.9% |
| Fixed assets | 21/28 | €30,080 | €11,575 | -€18,505 | -61.5% |
| Tangible fixed assets | 22/27 | €28,180 | €9,225 | -€18,955 | -67.3% |
| Furniture and vehicles | 24 | €26,088 | €8,532 | -€17,555 | -67.3% |
| Other tangible fixed assets | 26 | €2,092 | €692 | -€1,400 | -66.9% |
| Financial fixed assets | 28 | €1,900 | €2,350 | +€450 | +23.7% |
| Current assets | 29/58 | €30,633 | €25,533 | -€5,100 | -16.6% |
| Amounts receivable within one year | 40/41 | €23,842 | €19,002 | -€4,840 | -20.3% |
| Trade receivables | 40 | €23,842 | €19,002 | -€4,840 | -20.3% |
| Cash at bank and in hand | 54/58 | €6,791 | €6,530 | -€261 | -3.8% |
| Total equity and liabilities | 10/49 | €60,713 | €37,107 | -€23,606 | -38.9% |
| Equity | 10/15 | -€33,702 | -€30,046 | +€3,656 | +10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,702 | -€50,046 | +€3,656 | +6.8% |
| Amounts payable | 17/49 | €94,415 | €67,153 | -€27,261 | -28.9% |
| Amounts payable after more than one year | 17 | €8,869 | €4,404 | -€4,465 | -50.3% |
| Financial debts | 170/4 | €8,869 | €4,404 | -€4,465 | -50.3% |
| Amounts payable within one year | 42/48 | €85,545 | €62,749 | -€22,796 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €3,803 | €4,132 | +€329 | +8.6% |
| Trade debts | 44 | €21,294 | €28,823 | +€7,529 | +35.4% |
| Suppliers | 440/4 | €21,294 | €28,823 | +€7,529 | +35.4% |
| Advances received on contracts in progress | 46 | €21,114 | - | -€21,114 | |
| Taxes, remuneration and social security | 45 | €7,431 | €9,264 | +€1,834 | +24.7% |
| Taxes | 450/3 | €2,286 | €7,107 | +€4,821 | +211% |
| Remuneration and social security | 454/9 | €5,145 | €2,157 | -€2,987 | -58.1% |
| Other amounts payable | 47/48 | €31,903 | €20,529 | -€11,374 | -35.7% |
| Remuneration, social security and pensions | 62 | €3,216 | €6,824 | +€3,609 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,557 | €9,100 | -€3,457 | -27.5% |
| Other operating charges | 640/8 | €1,289 | €2,434 | +€1,145 | +88.8% |
| Non-recurring operating charges | 66A | - | €9,855 | +€9,855 | |
| Gross operating margin | 9900 | €24,248 | €32,988 | +€8,740 | +36.0% |
| Operating profit (loss) | 9901 | €7,186 | €4,775 | -€2,412 | -33.6% |
| Financial charges | 65/66B | €980 | €1,119 | +€139 | +14.2% |
| Recurring financial charges | 65 | €980 | €1,119 | +€139 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €6,206 | €3,656 | -€2,551 | -41.1% |
| Profit (loss) for the period | 9904 | €6,206 | €3,656 | -€2,551 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,206 | €3,656 | -€2,551 | -41.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.