Almanax: 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.
Almanax
Largest movements
- Tangible fixed assets -€748
down €748 (-63.6%), from €1,176 to €428
- Cash +€566
up €566 (+864%), from €66 to €632
mainly Other debts (+€3,104) and Trade debts (+€1,328)
- Receivables within one year +€32
up €32 (+1.9%), from €1,660 to €1,692
of which Other amounts receivable: +€1,643
- Profit (loss) carried forward -€4,581
down €4,581 (-15.2%), from -€30,042 to -€34,623
- Other debts +€3,104
up €3,104 (+13.6%), from €22,817 to €25,921
- Trade debts +€1,328
up €1,328 (+65.5%), from €2,027 to €3,355
- Staff costs -€17,538
no longer reported in 2024 (was €17,538)
- Gross operating margin +€1,725
up €1,725 (+38.6%), from -€4,473 to -€2,749
- Other operating charges +€729
up €729 (+669%), from €109 to €838
- Financial charges -€278
down €278 (-53.0%), from €525 to €247
of which Financial charges: -€285
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 | €2,902 | €2,753 | -€149 | -5.1% |
| Fixed assets | 21/28 | €1,176 | €428 | -€748 | -63.6% |
| Tangible fixed assets | 22/27 | €1,176 | €428 | -€748 | -63.6% |
| Plant, machinery and equipment | 23 | €1,176 | €428 | -€748 | -63.6% |
| Current assets | 29/58 | €1,726 | €2,324 | +€599 | +34.7% |
| Amounts receivable within one year | 40/41 | €1,660 | €1,692 | +€32 | +1.9% |
| Trade receivables | 40 | €1,660 | €50 | -€1,610 | -97.0% |
| Other amounts receivable | 41 | - | €1,643 | +€1,643 | |
| Cash at bank and in hand | 54/58 | €66 | €632 | +€566 | +864% |
| Total equity and liabilities | 10/49 | €2,902 | €2,753 | -€149 | -5.1% |
| Equity | 10/15 | -€21,942 | -€26,523 | -€4,581 | -20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,042 | -€34,623 | -€4,581 | -15.2% |
| Amounts payable | 17/49 | €24,844 | €29,276 | +€4,432 | +17.8% |
| Amounts payable within one year | 42/48 | €24,844 | €29,276 | +€4,432 | +17.8% |
| Trade debts | 44 | €2,027 | €3,355 | +€1,328 | +65.5% |
| Suppliers | 440/4 | €2,027 | €3,355 | +€1,328 | +65.5% |
| Other amounts payable | 47/48 | €22,817 | €25,921 | +€3,104 | +13.6% |
| Remuneration, social security and pensions | 62 | €17,538 | - | -€17,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €748 | = | 0.0% |
| Other operating charges | 640/8 | €109 | €838 | +€729 | +669% |
| Gross operating margin | 9900 | -€4,473 | -€2,749 | +€1,725 | +38.6% |
| Operating profit (loss) | 9901 | -€22,868 | -€4,334 | +€18,534 | +81.0% |
| Financial charges | 65/66B | €525 | €247 | -€278 | -53.0% |
| Recurring financial charges | 65 | €532 | €247 | -€285 | -53.6% |
| Non-recurring financial charges | 66B | -€7 | - | +€7 | |
| Profit (loss) for the period before taxes | 9903 | -€23,393 | -€4,581 | +€18,812 | +80.4% |
| Profit (loss) for the period | 9904 | -€23,393 | -€4,581 | +€18,812 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,393 | -€4,581 | +€18,812 | +80.4% |
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 16 October 2026 via checked.be.