4 BROTHERS: 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.
4 BROTHERS
Largest movements
- Cash +€38,807
up €38,807 (+699%), from €5,555 to €44,362
mainly Net result for the year (+€29,593) and Trade debts (+€16,893)
- Stocks and contracts +€5,250
new in 2024: €5,250
- Tangible fixed assets +€3,498
new in 2024: €3,498
- Financial fixed assets +€2,730
new in 2024: €2,730
- Deferred charges and accrued income +€1,065
new in 2024: €1,065
- Profit (loss) carried forward +€29,593
up €29,593, from -€1,678 to €27,914
- Trade debts +€16,893
up €16,893 (+5,198%), from €325 to €17,218
- Tax, wage and social debts +€7,088
new in 2024: €7,088
- Other debts -€1,417
down €1,417 (-73.5%), from €1,929 to €511
- Gross operating margin +€42,032
up €42,032, from -€832 to €41,200
- Taxes +€7,088
new in 2024: €7,088
- Other operating charges +€2,250
new in 2024: €2,250
- Depreciation +€1,204
new in 2024: €1,204
- Financial charges +€1,058
up €1,058 (+2,714%), from €39 to €1,097
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 | €5,576 | €57,732 | +€52,156 | +935% |
| Fixed assets | 21/28 | - | €6,228 | +€6,228 | |
| Tangible fixed assets | 22/27 | - | €3,498 | +€3,498 | |
| Plant, machinery and equipment | 23 | - | €3,498 | +€3,498 | |
| Financial fixed assets | 28 | - | €2,730 | +€2,730 | |
| Current assets | 29/58 | €5,576 | €51,504 | +€45,928 | +824% |
| Stocks and contracts in progress | 3 | - | €5,250 | +€5,250 | |
| Stocks | 30/36 | - | €5,250 | +€5,250 | |
| Amounts receivable within one year | 40/41 | €21 | €826 | +€806 | +3,854% |
| Other amounts receivable | 41 | €21 | €826 | +€806 | +3,854% |
| Cash at bank and in hand | 54/58 | €5,555 | €44,362 | +€38,807 | +699% |
| Deferred charges and accrued income | 490/1 | - | €1,065 | +€1,065 | |
| Total equity and liabilities | 10/49 | €5,576 | €57,732 | +€52,156 | +935% |
| Equity | 10/15 | €3,322 | €32,914 | +€29,593 | +891% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,678 | €27,914 | +€29,593 | |
| Amounts payable | 17/49 | €2,254 | €24,817 | +€22,564 | +1,001% |
| Amounts payable within one year | 42/48 | €2,254 | €24,817 | +€22,564 | +1,001% |
| Trade debts | 44 | €325 | €17,218 | +€16,893 | +5,198% |
| Suppliers | 440/4 | €325 | €17,218 | +€16,893 | +5,198% |
| Taxes, remuneration and social security | 45 | - | €7,088 | +€7,088 | |
| Taxes | 450/3 | - | €7,088 | +€7,088 | |
| Other amounts payable | 47/48 | €1,929 | €511 | -€1,417 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,204 | +€1,204 | |
| Other operating charges | 640/8 | - | €2,250 | +€2,250 | |
| Gross operating margin | 9900 | -€832 | €41,200 | +€42,032 | |
| Operating profit (loss) | 9901 | -€832 | €37,745 | +€38,577 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €39 | €1,097 | +€1,058 | +2,714% |
| Recurring financial charges | 65 | €39 | €1,097 | +€1,058 | +2,714% |
| Profit (loss) for the period before taxes | 9903 | -€871 | €36,681 | +€37,552 | |
| Income taxes | 67/77 | - | €7,088 | +€7,088 | |
| Profit (loss) for the period | 9904 | -€871 | €29,593 | +€30,464 | |
| Profit (loss) for the period to be appropriated | 9905 | -€871 | €29,593 | +€30,464 |
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 21 October 2026 via checked.be.