6 CONSULT: what changed
Two fiscal 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.
6 CONSULT
Largest movements
- Tangible fixed assets -€8,766
no longer reported in 2024 (was €8,766)
- Receivables within one year -€2,940
down €2,940 (-78.9%), from €3,725 to €785
of which Trade receivables: -€3,000
- Stocks and contracts -€718
no longer reported in 2024 (was €718)
- Cash -€423
down €423 (-88.3%), from €479 to €56
mainly Net result for the year (-€10,929) and Trade debts (-€4,609)
- Profit (loss) carried forward -€10,929
down €10,929 (-24.3%), from -€45,038 to -€55,968
- Trade debts -€4,609
down €4,609 (-51.5%), from €8,944 to €4,335
- Other debts +€4,200
up €4,200 (+8.8%), from €47,773 to €51,973
- Current portion of long-term debt -€1,559
no longer reported in 2024 (was €1,559)
- Depreciation +€5,204
up €5,204 (+146.1%), from €3,562 to €8,766
- Write-downs -€1,929
no longer reported in 2024 (was €1,929)
- Gross operating margin -€1,481
down €1,481 (-261.3%), from -€567 to -€2,047
- Financial charges -€350
down €350 (-84.1%), from €416 to €66
- Financial income -€58
no longer reported in 2024 (was €58)
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 | €13,738 | €841 | -€12,897 | -93.9% |
| Fixed assets | 21/28 | €8,816 | - | -€8,816 | |
| Tangible fixed assets | 22/27 | €8,766 | - | -€8,766 | |
| Land and buildings | 22 | €3,617 | - | -€3,617 | |
| Plant, machinery and equipment | 23 | €807 | - | -€807 | |
| Furniture and vehicles | 24 | €4,342 | - | -€4,342 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €4,922 | €841 | -€4,081 | -82.9% |
| Stocks and contracts in progress | 3 | €718 | - | -€718 | |
| Stocks | 30/36 | €718 | - | -€718 | |
| Amounts receivable within one year | 40/41 | €3,725 | €785 | -€2,940 | -78.9% |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €725 | €785 | +€60 | +8.2% |
| Cash at bank and in hand | 54/58 | €479 | €56 | -€423 | -88.3% |
| Total equity and liabilities | 10/49 | €13,738 | €841 | -€12,897 | -93.9% |
| Equity | 10/15 | -€44,538 | -€55,468 | -€10,929 | -24.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,038 | -€55,968 | -€10,929 | -24.3% |
| Amounts payable | 17/49 | €58,277 | €56,309 | -€1,968 | -3.4% |
| Amounts payable within one year | 42/48 | €58,277 | €56,309 | -€1,968 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €1,559 | - | -€1,559 | |
| Trade debts | 44 | €8,944 | €4,335 | -€4,609 | -51.5% |
| Suppliers | 440/4 | €8,944 | €4,335 | -€4,609 | -51.5% |
| Other amounts payable | 47/48 | €47,773 | €51,973 | +€4,200 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,562 | €8,766 | +€5,204 | +146.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,929 | - | -€1,929 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€567 | -€2,047 | -€1,481 | -261.3% |
| Operating profit (loss) | 9901 | -€6,058 | -€10,863 | -€4,806 | -79.3% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €416 | €66 | -€350 | -84.1% |
| Recurring financial charges | 65 | €416 | €66 | -€350 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,415 | -€10,929 | -€4,514 | -70.4% |
| Profit (loss) for the period | 9904 | -€6,415 | -€10,929 | -€4,514 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,415 | -€10,929 | -€4,514 | -70.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.