360°PE: 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°PE
Largest movements
- Cash +€26,781
up €26,781 (+1436.9%), from €1,864 to €28,645
mainly Accrued charges and deferred income (+€19,779) and Trade debts (+€17,661)
- Deferred charges and accrued income +€3,456
up €3,456 (+923.2%), from €374 to €3,830
- Receivables within one year -€2,599
down €2,599 (-11.8%), from €22,099 to €19,500
of which Trade receivables: -€3,885
- Tangible fixed assets +€1,428
up €1,428 (+29.7%), from €4,808 to €6,237
of which Furniture and vehicles: +€2,153
- Intangible fixed assets -€1,300
down €1,300 (-36.1%), from €3,598 to €2,298
- Accrued charges and deferred income +€19,779
new in 2024: €19,779
- Trade debts +€17,661
up €17,661 (+22.8%), from €77,326 to €94,988
- Profit (loss) carried forward -€11,455
down €11,455 (-20.5%), from -€55,839 to -€67,294
- Tax, wage and social debts +€1,638
new in 2024: €1,638
of which Taxes: +€1,574
- Gross operating margin +€5,217
up €5,217 (+40.5%), from -€12,881 to -€7,664
- Financial income +€2,815
new in 2024: €2,815
- Staff costs +€2,501
new in 2024: €2,501
- Financial charges +€798
up €798 (+315.1%), from €253 to €1,051
- Other operating charges -€689
down €689 (-57.7%), from €1,194 to €505
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 | €32,744 | €60,510 | +€27,766 | +84.8% |
| Fixed assets | 21/28 | €8,407 | €8,535 | +€128 | +1.5% |
| Intangible fixed assets | 21 | €3,598 | €2,298 | -€1,300 | -36.1% |
| Tangible fixed assets | 22/27 | €4,808 | €6,237 | +€1,428 | +29.7% |
| Plant, machinery and equipment | 23 | €4,429 | €3,705 | -€724 | -16.4% |
| Furniture and vehicles | 24 | €379 | €2,532 | +€2,153 | +568.1% |
| Current assets | 29/58 | €24,337 | €51,975 | +€27,638 | +113.6% |
| Amounts receivable within one year | 40/41 | €22,099 | €19,500 | -€2,599 | -11.8% |
| Trade receivables | 40 | €21,850 | €17,965 | -€3,885 | -17.8% |
| Other amounts receivable | 41 | €249 | €1,535 | +€1,286 | +516.1% |
| Cash at bank and in hand | 54/58 | €1,864 | €28,645 | +€26,781 | +1436.9% |
| Deferred charges and accrued income | 490/1 | €374 | €3,830 | +€3,456 | +923.2% |
| Total equity and liabilities | 10/49 | €32,744 | €60,510 | +€27,766 | +84.8% |
| Equity | 10/15 | -€45,839 | -€57,294 | -€11,455 | -25.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,839 | -€67,294 | -€11,455 | -20.5% |
| Amounts payable | 17/49 | €78,583 | €117,804 | +€39,221 | +49.9% |
| Amounts payable within one year | 42/48 | €78,583 | €98,025 | +€19,442 | +24.7% |
| Trade debts | 44 | €77,326 | €94,988 | +€17,661 | +22.8% |
| Suppliers | 440/4 | €77,326 | €94,988 | +€17,661 | +22.8% |
| Taxes, remuneration and social security | 45 | - | €1,638 | +€1,638 | |
| Taxes | 450/3 | - | €1,574 | +€1,574 | |
| Remuneration and social security | 454/9 | - | €64 | +€64 | |
| Other amounts payable | 47/48 | €1,256 | €1,400 | +€143 | +11.4% |
| Accrued charges and deferred income | 492/3 | - | €19,779 | +€19,779 | |
| Remuneration, social security and pensions | 62 | - | €2,501 | +€2,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,172 | €2,548 | +€376 | +17.3% |
| Other operating charges | 640/8 | €1,194 | €505 | -€689 | -57.7% |
| Gross operating margin | 9900 | -€12,881 | -€7,664 | +€5,217 | +40.5% |
| Operating profit (loss) | 9901 | -€16,247 | -€13,219 | +€3,028 | +18.6% |
| Financial income | 75/76B | - | €2,815 | +€2,815 | |
| Recurring financial income | 75 | - | €2,815 | +€2,815 | |
| Financial charges | 65/66B | €253 | €1,051 | +€798 | +315.1% |
| Recurring financial charges | 65 | €253 | €1,051 | +€798 | +315.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,500 | -€11,455 | +€5,045 | +30.6% |
| Profit (loss) for the period | 9904 | -€16,500 | -€11,455 | +€5,045 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,500 | -€11,455 | +€5,045 | +30.6% |
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 11 October 2026 via checked.be.