A & B: 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.
A & B
Largest movements
- Receivables within one year -€340
down €340 (-39.4%), from €862 to €522
- Cash +€298
up €298 (+311%), from €96 to €394
mainly Other debts (+€567) and Receivables within one year (+€340)
- Trade debts -€831
no longer reported in 2024 (was €831)
- Other debts +€567
up €567 (+5.5%), from €10,305 to €10,872
- Profit (loss) carried forward +€222
up €222 (+0.8%), from -€28,778 to -€28,556
- Staff costs -€11,630
no longer reported in 2024 (was €11,630)
- Gross operating margin +€5,357
up €5,357, from -€2,890 to €2,467
- Other operating charges -€1,343
down €1,343 (-77.6%), from €1,730 to €387
- Financial charges +€170
up €170 (+77.5%), from €220 to €390
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 | €958 | €916 | -€42 | -4.4% |
| Current assets | 29/58 | €958 | €916 | -€42 | -4.4% |
| Amounts receivable within one year | 40/41 | €862 | €522 | -€340 | -39.4% |
| Other amounts receivable | 41 | €862 | €522 | -€340 | -39.4% |
| Cash at bank and in hand | 54/58 | €96 | €394 | +€298 | +311% |
| Total equity and liabilities | 10/49 | €958 | €916 | -€42 | -4.4% |
| Equity | 10/15 | -€10,178 | -€9,956 | +€222 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,778 | -€28,556 | +€222 | +0.8% |
| Amounts payable | 17/49 | €11,135 | €10,872 | -€264 | -2.4% |
| Amounts payable within one year | 42/48 | €11,135 | €10,872 | -€264 | -2.4% |
| Trade debts | 44 | €831 | - | -€831 | |
| Suppliers | 440/4 | €831 | - | -€831 | |
| Other amounts payable | 47/48 | €10,305 | €10,872 | +€567 | +5.5% |
| Remuneration, social security and pensions | 62 | €11,630 | - | -€11,630 | |
| Other operating charges | 640/8 | €1,730 | €387 | -€1,343 | -77.6% |
| Gross operating margin | 9900 | -€2,890 | €2,467 | +€5,357 | |
| Operating profit (loss) | 9901 | -€16,250 | €2,079 | +€18,329 | |
| Financial charges | 65/66B | €220 | €390 | +€170 | +77.5% |
| Recurring financial charges | 65 | €220 | €390 | +€170 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,470 | €1,689 | +€18,159 | |
| Income taxes | 67/77 | €1,453 | €1,467 | +€15 | +1.0% |
| Profit (loss) for the period | 9904 | -€17,922 | €222 | +€18,144 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,922 | €222 | +€18,144 |
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 14 October 2026 via checked.be.