A l'ô: 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 l'ô
Largest movements
- Receivables within one year -€17,722
down €17,722 (-26.7%), from €66,322 to €48,600
- Cash +€15,722
up €15,722 (+24.1%), from €65,183 to €80,905
mainly Receivables within one year (+€17,722) and Trade debts (+€2,942)
- Profit (loss) carried forward -€4,427
down €4,427 (-92.0%), from €4,811 to €384
- Trade debts +€2,942
up €2,942 (+3.4%), from €85,905 to €88,847
- Gross operating margin -€17,944
down €17,944, from €13,517 to -€4,427
- Taxes -€3,607
no longer reported in 2024 (was €3,607)
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 | €131,505 | €129,505 | -€2,000 | -1.5% |
| Current assets | 29/58 | €131,505 | €129,505 | -€2,000 | -1.5% |
| Amounts receivable within one year | 40/41 | €66,322 | €48,600 | -€17,722 | -26.7% |
| Trade receivables | 40 | €66,322 | €48,600 | -€17,722 | -26.7% |
| Cash at bank and in hand | 54/58 | €65,183 | €80,905 | +€15,722 | +24.1% |
| Total equity and liabilities | 10/49 | €131,505 | €129,505 | -€2,000 | -1.5% |
| Equity | 10/15 | €23,071 | €18,644 | -€4,427 | -19.2% |
| Contributions | 10/11 | €18,260 | €18,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,811 | €384 | -€4,427 | -92.0% |
| Amounts payable | 17/49 | €108,434 | €110,861 | +€2,427 | +2.2% |
| Amounts payable within one year | 42/48 | €108,434 | €110,861 | +€2,427 | +2.2% |
| Trade debts | 44 | €85,905 | €88,847 | +€2,942 | +3.4% |
| Suppliers | 440/4 | €85,905 | €88,847 | +€2,942 | +3.4% |
| Taxes, remuneration and social security | 45 | €7,528 | €7,014 | -€514 | -6.8% |
| Taxes | 450/3 | €7,528 | €7,014 | -€514 | -6.8% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Gross operating margin | 9900 | €13,517 | -€4,427 | -€17,944 | |
| Operating profit (loss) | 9901 | €13,517 | -€4,427 | -€17,944 | |
| Profit (loss) for the period before taxes | 9903 | €13,517 | -€4,427 | -€17,944 | |
| Income taxes | 67/77 | €3,607 | - | -€3,607 | |
| Profit (loss) for the period | 9904 | €9,909 | -€4,427 | -€14,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,909 | -€4,427 | -€14,336 |
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 18 October 2026 via checked.be.