AJOUTA: 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.
AJOUTA
Largest movements
- Tangible fixed assets -€1,510
down €1,510 (-15.9%), from €9,518 to €8,008
of which Other tangible fixed assets: -€1,259
- Receivables within one year -€1,245
down €1,245 (-91.1%), from €1,367 to €122
- Cash -€543
down €543 (-15.9%), from €3,414 to €2,871
mainly Trade debts (-€2,275) and Other debts (-€1,654)
- Trade debts -€2,275
down €2,275 (-82.2%), from €2,769 to €494
- Other debts -€1,654
down €1,654 (-1.9%), from €88,259 to €86,605
- Profit (loss) carried forward +€995
up €995 (+1.0%), from -€98,305 to -€97,310
- Tax, wage and social debts -€363
down €363 (-34.2%), from €1,062 to €699
- Depreciation -€3,807
down €3,807 (-71.6%), from €5,317 to €1,510
- Gross operating margin -€1,584
down €1,584 (-28.1%), from €5,646 to €4,062
- Other operating charges -€239
down €239 (-20.3%), from €1,179 to €940
- Financial charges +€110
up €110 (+33.0%), from €334 to €444
- Financial income -€91
down €91 (-98.7%), from €92 to €1
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 | €14,299 | €11,001 | -€3,298 | -23.1% |
| Fixed assets | 21/28 | €9,518 | €8,008 | -€1,510 | -15.9% |
| Tangible fixed assets | 22/27 | €9,518 | €8,008 | -€1,510 | -15.9% |
| Land and buildings | 22 | €148 | - | -€148 | |
| Furniture and vehicles | 24 | €103 | - | -€103 | |
| Other tangible fixed assets | 26 | €9,267 | €8,008 | -€1,259 | -13.6% |
| Current assets | 29/58 | €4,781 | €2,993 | -€1,788 | -37.4% |
| Amounts receivable within one year | 40/41 | €1,367 | €122 | -€1,245 | -91.1% |
| Trade receivables | 40 | €1,367 | €122 | -€1,245 | -91.1% |
| Cash at bank and in hand | 54/58 | €3,414 | €2,871 | -€543 | -15.9% |
| Total equity and liabilities | 10/49 | €14,299 | €11,001 | -€3,298 | -23.1% |
| Equity | 10/15 | -€77,791 | -€76,796 | +€995 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,114 | €8,114 | = | 0.0% |
| Distributable reserves | 133 | €8,114 | €8,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,305 | -€97,310 | +€995 | +1.0% |
| Amounts payable | 17/49 | €92,090 | €87,797 | -€4,293 | -4.7% |
| Amounts payable within one year | 42/48 | €92,090 | €87,797 | -€4,293 | -4.7% |
| Trade debts | 44 | €2,769 | €494 | -€2,275 | -82.2% |
| Suppliers | 440/4 | €2,769 | €494 | -€2,275 | -82.2% |
| Taxes, remuneration and social security | 45 | €1,062 | €699 | -€363 | -34.2% |
| Taxes | 450/3 | €1,062 | €699 | -€363 | -34.2% |
| Other amounts payable | 47/48 | €88,259 | €86,605 | -€1,654 | -1.9% |
| Remuneration, social security and pensions | 62 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,317 | €1,510 | -€3,807 | -71.6% |
| Other operating charges | 640/8 | €1,179 | €940 | -€239 | -20.3% |
| Gross operating margin | 9900 | €5,646 | €4,062 | -€1,584 | -28.1% |
| Operating profit (loss) | 9901 | -€874 | €1,612 | +€2,486 | |
| Financial income | 75/76B | €92 | €1 | -€91 | -98.7% |
| Recurring financial income | 75 | €92 | €1 | -€91 | -98.7% |
| Financial charges | 65/66B | €334 | €444 | +€110 | +33.0% |
| Recurring financial charges | 65 | €334 | €444 | +€110 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,116 | €1,170 | +€2,285 | |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€1,280 | €995 | +€2,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,280 | €995 | +€2,275 |
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.