4SIGHT: 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.
4SIGHT
Largest movements
- Tangible fixed assets +€18,755
up €18,755 (+1,723%), from €1,088 to €19,843
of which Other tangible fixed assets: +€19,296
- Receivables within one year -€10,973
down €10,973 (-18.4%), from €59,731 to €48,757
of which Trade receivables: -€16,847
- Cash -€6,346
down €6,346 (-4.3%), from €146,229 to €139,882
mainly Investment in fixed assets (net) (-€31,008) and Contributions, distributions and other (-€30,000)
- Reserves -€10,000
down €10,000 (-5.8%), from €172,036 to €162,036
of which Distributable reserves: -€10,000
- Profit (loss) carried forward +€4,431
up €4,431 (+146%), from €3,036 to €7,467
- Trade debts +€3,252
up €3,252 (+17.9%), from €18,134 to €21,386
- Gross operating margin -€8,139
down €8,139 (-13.0%), from €62,833 to €54,694
- Financial income -€7,876
down €7,876 (-95.6%), from €8,237 to €361
- Taxes -€6,658
down €6,658 (-36.5%), from €18,249 to €11,591
- Other operating charges -€4,673
down €4,673 (-82.4%), from €5,673 to €1,000
- Depreciation +€1,402
up €1,402 (+11.6%), from €12,058 to €13,460
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 | €253,288 | €253,516 | +€228 | +0.1% |
| Fixed assets | 21/28 | €47,329 | €64,877 | +€17,548 | +37.1% |
| Intangible fixed assets | 21 | €46,216 | €45,009 | -€1,207 | -2.6% |
| Tangible fixed assets | 22/27 | €1,088 | €19,843 | +€18,755 | +1,723% |
| Furniture and vehicles | 24 | €1,088 | €547 | -€541 | -49.7% |
| Other tangible fixed assets | 26 | - | €19,296 | +€19,296 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €205,959 | €188,640 | -€17,320 | -8.4% |
| Amounts receivable within one year | 40/41 | €59,731 | €48,757 | -€10,973 | -18.4% |
| Trade receivables | 40 | €55,371 | €38,524 | -€16,847 | -30.4% |
| Other amounts receivable | 41 | €4,360 | €10,234 | +€5,873 | +135% |
| Cash at bank and in hand | 54/58 | €146,229 | €139,882 | -€6,346 | -4.3% |
| Total equity and liabilities | 10/49 | €253,288 | €253,516 | +€228 | +0.1% |
| Equity | 10/15 | €193,672 | €188,102 | -€5,570 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,036 | €162,036 | -€10,000 | -5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €170,176 | €160,176 | -€10,000 | -5.9% |
| Profit (loss) carried forward | 14 | €3,036 | €7,467 | +€4,431 | +146% |
| Amounts payable | 17/49 | €59,617 | €65,414 | +€5,797 | +9.7% |
| Amounts payable within one year | 42/48 | €59,617 | €65,414 | +€5,797 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €4,763 | €4,627 | -€136 | -2.9% |
| Trade debts | 44 | €18,134 | €21,386 | +€3,252 | +17.9% |
| Suppliers | 440/4 | €18,134 | €21,386 | +€3,252 | +17.9% |
| Taxes, remuneration and social security | 45 | €6,720 | €7,902 | +€1,182 | +17.6% |
| Taxes | 450/3 | €6,720 | €7,902 | +€1,182 | +17.6% |
| Other amounts payable | 47/48 | €30,000 | €31,500 | +€1,500 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,058 | €13,460 | +€1,402 | +11.6% |
| Other operating charges | 640/8 | €5,673 | €1,000 | -€4,673 | -82.4% |
| Gross operating margin | 9900 | €62,833 | €54,694 | -€8,139 | -13.0% |
| Operating profit (loss) | 9901 | €45,101 | €40,234 | -€4,867 | -10.8% |
| Financial income | 75/76B | €8,237 | €361 | -€7,876 | -95.6% |
| Recurring financial income | 75 | €8,237 | €361 | -€7,876 | -95.6% |
| Financial charges | 65/66B | €4,304 | €4,574 | +€270 | +6.3% |
| Recurring financial charges | 65 | €4,304 | €4,574 | +€270 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €49,035 | €36,021 | -€13,014 | -26.5% |
| Income taxes | 67/77 | €18,249 | €11,591 | -€6,658 | -36.5% |
| Profit (loss) for the period | 9904 | €30,786 | €24,431 | -€6,355 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,786 | €24,431 | -€6,355 | -20.6% |
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 1 November 2026 via checked.be.