A-box: 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-box
Largest movements
- Receivables within one year +€4,648
up €4,648 (+31.1%), from €14,945 to €19,593
of which Other amounts receivable: +€8,200
- Cash +€2,960
up €2,960 (+71.6%), from €4,132 to €7,091
mainly Net result for the year (+€6,005) and Depreciation (+€5,651)
- Tangible fixed assets -€1,142
down €1,142 (-5.3%), from €21,384 to €20,242
of which Furniture and vehicles: -€1,266
- Deferred charges and accrued income +€772
up €772 (+40.3%), from €1,916 to €2,688
- Profit (loss) carried forward +€6,005
up €6,005 (+72.4%), from -€8,291 to -€2,286
- Trade debts +€984
up €984 (+897.2%), from €110 to €1,094
- Gross operating margin +€6,336
up €6,336 (+98.7%), from €6,421 to €12,757
- Depreciation -€4,128
down €4,128 (-42.2%), from €9,779 to €5,651
- Financial income +€549
up €549 (+213.2%), from €257 to €806
- Other operating charges +€278
up €278 (+39.8%), from €700 to €978
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 | €42,376 | €49,613 | +€7,237 | +17.1% |
| Fixed assets | 21/28 | €21,384 | €20,242 | -€1,142 | -5.3% |
| Tangible fixed assets | 22/27 | €21,384 | €20,242 | -€1,142 | -5.3% |
| Plant, machinery and equipment | 23 | €17,056 | €17,180 | +€124 | +0.7% |
| Furniture and vehicles | 24 | €4,327 | €3,062 | -€1,266 | -29.2% |
| Current assets | 29/58 | €20,993 | €29,372 | +€8,379 | +39.9% |
| Amounts receivable within one year | 40/41 | €14,945 | €19,593 | +€4,648 | +31.1% |
| Trade receivables | 40 | €6,074 | €2,522 | -€3,552 | -58.5% |
| Other amounts receivable | 41 | €8,871 | €17,071 | +€8,200 | +92.4% |
| Cash at bank and in hand | 54/58 | €4,132 | €7,091 | +€2,960 | +71.6% |
| Deferred charges and accrued income | 490/1 | €1,916 | €2,688 | +€772 | +40.3% |
| Total equity and liabilities | 10/49 | €42,376 | €49,613 | +€7,237 | +17.1% |
| Equity | 10/15 | €42,267 | €48,271 | +€6,005 | +14.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €558 | €558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €558 | €558 | = | 0.0% |
| Reserves not available under the articles | 1311 | €558 | €558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,291 | -€2,286 | +€6,005 | +72.4% |
| Amounts payable | 17/49 | €110 | €1,342 | +€1,232 | +1123.6% |
| Amounts payable within one year | 42/48 | €110 | €1,342 | +€1,232 | +1123.6% |
| Trade debts | 44 | €110 | €1,094 | +€984 | +897.2% |
| Suppliers | 440/4 | €110 | €1,094 | +€984 | +897.2% |
| Taxes, remuneration and social security | 45 | - | €248 | +€248 | |
| Taxes | 450/3 | - | €248 | +€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,779 | €5,651 | -€4,128 | -42.2% |
| Other operating charges | 640/8 | €700 | €978 | +€278 | +39.8% |
| Non-recurring operating charges | 66A | - | €837 | +€837 | |
| Gross operating margin | 9900 | €6,421 | €12,757 | +€6,336 | +98.7% |
| Operating profit (loss) | 9901 | -€4,057 | €5,291 | +€9,348 | |
| Financial income | 75/76B | €257 | €806 | +€549 | +213.2% |
| Recurring financial income | 75 | €257 | €806 | +€549 | +213.2% |
| Financial charges | 65/66B | €96 | €92 | -€4 | -4.1% |
| Recurring financial charges | 65 | €96 | €92 | -€4 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,896 | €6,005 | +€9,901 | |
| Profit (loss) for the period | 9904 | -€3,896 | €6,005 | +€9,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,896 | €6,005 | +€9,901 |
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 11 October 2026 via checked.be.