A2punt0: 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.
A2punt0
Largest movements
- Cash -€427,697
down €427,697 (-94.4%), from €453,268 to €25,571
mainly Other debts (-€594,287) and Net result for the year (-€286,468)
- Receivables within one year -€77,332
down €77,332 (-98.2%), from €78,746 to €1,415
of which Other amounts receivable: -€65,334
- Deferred charges and accrued income -€5,997
no longer reported in 2024 (was €5,997)
- Other debts -€594,287
no longer reported in 2024 (was €594,287)
- Debts after one year +€401,867
new in 2024: €401,867
- Profit (loss) carried forward -€286,468
down €286,468 (-250.5%), from -€114,355 to -€400,823
- Tax, wage and social debts -€13,531
no longer reported in 2024 (was €13,531)
of which Taxes: -€12,795
- Trade debts -€12,263
down €12,263 (-62.4%), from €19,654 to €7,391
- Write-downs +€272,870
new in 2024: €272,870
- Financial charges -€106,664
down €106,664 (-93.3%), from €114,313 to €7,650
of which Non-recurring financial charges: -€100,113
- Gross operating margin -€66,331
down €66,331, from €60,228 to -€6,103
- Staff costs -€51,525
no longer reported in 2024 (was €51,525)
- Other operating charges -€8,015
down €8,015 (-76.0%), from €10,545 to €2,529
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 | €538,012 | €26,986 | -€511,026 | -95.0% |
| Current assets | 29/58 | €538,012 | €26,986 | -€511,026 | -95.0% |
| Amounts receivable within one year | 40/41 | €78,746 | €1,415 | -€77,332 | -98.2% |
| Trade receivables | 40 | €11,998 | - | -€11,998 | |
| Other amounts receivable | 41 | €66,748 | €1,415 | -€65,334 | -97.9% |
| Cash at bank and in hand | 54/58 | €453,268 | €25,571 | -€427,697 | -94.4% |
| Deferred charges and accrued income | 490/1 | €5,997 | - | -€5,997 | |
| Total equity and liabilities | 10/49 | €538,012 | €26,986 | -€511,026 | -95.0% |
| Equity | 10/15 | -€95,805 | -€382,273 | -€286,468 | -299.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,355 | -€400,823 | -€286,468 | -250.5% |
| Amounts payable | 17/49 | €633,817 | €409,259 | -€224,558 | -35.4% |
| Amounts payable after more than one year | 17 | - | €401,867 | +€401,867 | |
| Financial debts | 170/4 | - | €401,867 | +€401,867 | |
| Amounts payable within one year | 42/48 | €627,472 | €7,391 | -€620,080 | -98.8% |
| Trade debts | 44 | €19,654 | €7,391 | -€12,263 | -62.4% |
| Suppliers | 440/4 | €19,654 | €7,391 | -€12,263 | -62.4% |
| Taxes, remuneration and social security | 45 | €13,531 | - | -€13,531 | |
| Taxes | 450/3 | €12,795 | - | -€12,795 | |
| Remuneration and social security | 454/9 | €735 | - | -€735 | |
| Other amounts payable | 47/48 | €594,287 | - | -€594,287 | |
| Accrued charges and deferred income | 492/3 | €6,345 | - | -€6,345 | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €51,525 | - | -€51,525 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €272,870 | +€272,870 | |
| Other operating charges | 640/8 | €10,545 | €2,529 | -€8,015 | -76.0% |
| Gross operating margin | 9900 | €60,228 | -€6,103 | -€66,331 | |
| Operating profit (loss) | 9901 | -€1,842 | -€281,503 | -€279,661 | -15183.5% |
| Financial income | 75/76B | €2,918 | €2,996 | +€78 | +2.7% |
| Recurring financial income | 75 | €2,918 | €2,996 | +€78 | +2.7% |
| Financial charges | 65/66B | €114,313 | €7,650 | -€106,664 | -93.3% |
| Recurring financial charges | 65 | €14,200 | €7,650 | -€6,550 | -46.1% |
| Non-recurring financial charges | 66B | €100,113 | - | -€100,113 | |
| Profit (loss) for the period before taxes | 9903 | -€113,237 | -€286,156 | -€172,919 | -152.7% |
| Income taxes | 67/77 | €1,118 | €312 | -€806 | -72.1% |
| Profit (loss) for the period | 9904 | -€114,355 | -€286,468 | -€172,114 | -150.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,355 | -€286,468 | -€172,114 | -150.5% |
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 2 October 2026 via checked.be.