A DOUBLE: 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.
A DOUBLE
Largest movements
- Cash -€15,931
down €15,931 (-33.9%), from €47,037 to €31,106
mainly Net result for the year (-€9,183) and Investment in fixed assets (net) (-€5,259)
- Intangible fixed assets +€3,238
new in 2024: €3,238
- Tangible fixed assets +€1,309
up €1,309 (+370.7%), from €353 to €1,662
- Receivables within one year -€589
down €589 (-5.7%), from €10,406 to €9,816
of which Trade receivables: -€1,185
- Profit (loss) carried forward -€9,183
down €9,183 (-61.9%), from €14,830 to €5,646
- Tax, wage and social debts -€3,091
down €3,091 (-92.0%), from €3,359 to €268
- Gross operating margin -€5,814
down €5,814 (-268.0%), from -€2,169 to -€7,983
- Depreciation -€2,289
down €2,289 (-76.3%), from €3,002 to €713
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 | €57,795 | €45,821 | -€11,974 | -20.7% |
| Fixed assets | 21/28 | €353 | €4,899 | +€4,546 | +1287.8% |
| Intangible fixed assets | 21 | - | €3,238 | +€3,238 | |
| Tangible fixed assets | 22/27 | €353 | €1,662 | +€1,309 | +370.7% |
| Furniture and vehicles | 24 | €353 | €1,662 | +€1,309 | +370.7% |
| Current assets | 29/58 | €57,442 | €40,922 | -€16,520 | -28.8% |
| Amounts receivable within one year | 40/41 | €10,406 | €9,816 | -€589 | -5.7% |
| Trade receivables | 40 | €10,267 | €9,082 | -€1,185 | -11.5% |
| Other amounts receivable | 41 | €139 | €734 | +€596 | +429.1% |
| Cash at bank and in hand | 54/58 | €47,037 | €31,106 | -€15,931 | -33.9% |
| Total equity and liabilities | 10/49 | €57,795 | €45,821 | -€11,974 | -20.7% |
| Equity | 10/15 | €51,090 | €41,906 | -€9,183 | -18.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,860 | €23,860 | = | 0.0% |
| 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 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,830 | €5,646 | -€9,183 | -61.9% |
| Amounts payable | 17/49 | €6,705 | €3,915 | -€2,791 | -41.6% |
| Amounts payable within one year | 42/48 | €6,705 | €3,799 | -€2,907 | -43.3% |
| Trade debts | 44 | €3,196 | €3,380 | +€184 | +5.8% |
| Suppliers | 440/4 | €3,196 | €3,380 | +€184 | +5.8% |
| Taxes, remuneration and social security | 45 | €3,359 | €268 | -€3,091 | -92.0% |
| Taxes | 450/3 | €3,359 | €268 | -€3,091 | -92.0% |
| Other amounts payable | 47/48 | €151 | €151 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €116 | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,002 | €713 | -€2,289 | -76.3% |
| Other operating charges | 640/8 | €278 | €295 | +€17 | +6.0% |
| Gross operating margin | 9900 | -€2,169 | -€7,983 | -€5,814 | -268.0% |
| Operating profit (loss) | 9901 | -€5,449 | -€8,991 | -€3,542 | -65.0% |
| Financial charges | 65/66B | €131 | €192 | +€62 | +47.1% |
| Recurring financial charges | 65 | €131 | €192 | +€62 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,580 | -€9,183 | -€3,604 | -64.6% |
| Profit (loss) for the period | 9904 | -€5,580 | -€9,183 | -€3,604 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,580 | -€9,183 | -€3,604 | -64.6% |
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 4 October 2026 via checked.be.