5D-Business: 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.
5D-Business
Largest movements
- Cash -€4,256
down €4,256 (-43.6%), from €9,751 to €5,496
mainly Net result for the year (-€6,950) and Trade debts (-€340)
- Receivables within one year -€2,056
down €2,056 (-15.4%), from €13,325 to €11,269
of which Trade receivables: -€3,642
- Intangible fixed assets -€833
down €833 (-36.4%), from €2,288 to €1,454
- Profit (loss) carried forward -€6,950
down €6,950, from €31 to -€6,919
- Trade debts -€340
down €340 (-2.3%), from €14,649 to €14,309
- Gross operating margin -€9,120
down €9,120, from €3,815 to -€5,305
- Taxes -€685
down €685 (-100%), from €685 to €0
- Depreciation +€621
up €621 (+292%), from €212 to €833
- Other operating charges +€277
up €277 (+79.8%), from €348 to €625
- Financial charges +€139
up €139 (+281%), from €50 to €189
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 | €25,364 | €18,219 | -€7,145 | -28.2% |
| Fixed assets | 21/28 | €2,288 | €1,454 | -€833 | -36.4% |
| Intangible fixed assets | 21 | €2,288 | €1,454 | -€833 | -36.4% |
| Current assets | 29/58 | €23,077 | €16,765 | -€6,312 | -27.4% |
| Amounts receivable within one year | 40/41 | €13,325 | €11,269 | -€2,056 | -15.4% |
| Trade receivables | 40 | €12,320 | €8,678 | -€3,642 | -29.6% |
| Other amounts receivable | 41 | €1,006 | €2,591 | +€1,585 | +158% |
| Cash at bank and in hand | 54/58 | €9,751 | €5,496 | -€4,256 | -43.6% |
| Total equity and liabilities | 10/49 | €25,364 | €18,219 | -€7,145 | -28.2% |
| Equity | 10/15 | €10,031 | €3,081 | -€6,950 | -69.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31 | -€6,919 | -€6,950 | |
| Amounts payable | 17/49 | €15,334 | €15,138 | -€195 | -1.3% |
| Amounts payable within one year | 42/48 | €15,334 | €15,138 | -€195 | -1.3% |
| Trade debts | 44 | €14,649 | €14,309 | -€340 | -2.3% |
| Suppliers | 440/4 | €14,649 | €14,309 | -€340 | -2.3% |
| Taxes, remuneration and social security | 45 | €685 | €830 | +€145 | +21.1% |
| Taxes | 450/3 | €685 | €830 | +€145 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €833 | +€621 | +292% |
| Other operating charges | 640/8 | €348 | €625 | +€277 | +79.8% |
| Gross operating margin | 9900 | €3,815 | -€5,305 | -€9,120 | |
| Operating profit (loss) | 9901 | €3,256 | -€6,763 | -€10,019 | |
| Financial income | 75/76B | €10 | €2 | -€8 | -79.5% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -79.5% |
| Financial charges | 65/66B | €50 | €189 | +€139 | +281% |
| Recurring financial charges | 65 | €50 | €189 | +€139 | +281% |
| Profit (loss) for the period before taxes | 9903 | €3,216 | -€6,950 | -€10,166 | |
| Income taxes | 67/77 | €685 | €0 | -€685 | -100% |
| Profit (loss) for the period | 9904 | €2,531 | -€6,950 | -€9,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,531 | -€6,950 | -€9,481 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.