Banqup Files: what changed
Banqup Files
Largest movements
- Receivables within one year -€49,629
down €49,629 (-50.9%), from €97,425 to €47,796
of which Trade receivables: -€30,781
- Receivables after one year +€13,941
up €13,941 (+4.7%), from €294,583 to €308,524
- Cash +€7,822
up €7,822 (+122%), from €6,433 to €14,255
- Trade debts -€28,386
down €28,386 (-46.2%), from €61,497 to €33,111
- Other debts +€14,237
up €14,237 (+120%), from €11,888 to €26,125
- Profit (loss) carried forward -€7,925
down €7,925 (-1.9%), from -€412,440 to -€420,365
- Accrued charges and deferred income -€7,158
no longer reported in 2024 (was €7,158)
- Gross operating margin -€534,661
down €534,661, from €520,625 to -€14,036
- Depreciation -€146,993
no longer reported in 2024 (was €146,993)
- Financial charges -€44,399
down €44,399 (-96.0%), from €46,266 to €1,867
- Purchases and services +€21,194
new in 2024: €21,194
- Write-downs -€18,083
down €18,083, from €3,670 to -€14,413
Change in the result, 2023 to 2024
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,808 | €370,575 | -€29,233 | -7.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €399,808 | €370,575 | -€29,233 | -7.3% |
| Amounts receivable after more than one year | 29 | €294,583 | €308,524 | +€13,941 | +4.7% |
| Other amounts receivable | 291 | €294,583 | €308,524 | +€13,941 | +4.7% |
| Amounts receivable within one year | 40/41 | €97,425 | €47,796 | -€49,629 | -50.9% |
| Trade receivables | 40 | €34,542 | €3,761 | -€30,781 | -89.1% |
| Other amounts receivable | 41 | €62,883 | €44,035 | -€18,848 | -30.0% |
| Cash at bank and in hand | 54/58 | €6,433 | €14,255 | +€7,822 | +122% |
| Deferred charges and accrued income | 490/1 | €1,367 | - | -€1,367 | |
| Total equity and liabilities | 10/49 | €399,808 | €370,575 | -€29,233 | -7.3% |
| Equity | 10/15 | €319,265 | €311,340 | -€7,925 | -2.5% |
| Contributions | 10/11 | €731,705 | €731,705 | = | 0.0% |
| Capital | 10 | €692,602 | €692,602 | = | 0.0% |
| Issued capital | 100 | €692,602 | €692,602 | = | 0.0% |
| Contributions outside capital | 11 | €39,103 | €39,103 | = | 0.0% |
| Share premium | 1100/10 | €39,103 | €39,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€412,440 | -€420,365 | -€7,925 | -1.9% |
| Amounts payable | 17/49 | €80,543 | €59,235 | -€21,308 | -26.5% |
| Amounts payable within one year | 42/48 | €73,385 | €59,235 | -€14,150 | -19.3% |
| Trade debts | 44 | €61,497 | €33,111 | -€28,386 | -46.2% |
| Suppliers | 440/4 | €61,497 | €33,111 | -€28,386 | -46.2% |
| Other amounts payable | 47/48 | €11,888 | €26,125 | +€14,237 | +120% |
| Accrued charges and deferred income | 492/3 | €7,158 | - | -€7,158 | |
| Turnover | 70 | - | €7,158 | +€7,158 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €21,194 | +€21,194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,993 | - | -€146,993 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,670 | -€14,413 | -€18,083 | |
| Other operating charges | 640/8 | €131 | €10,933 | +€10,802 | +8,246% |
| Gross operating margin | 9900 | €520,625 | -€14,036 | -€534,661 | |
| Operating profit (loss) | 9901 | €369,832 | -€10,555 | -€380,387 | |
| Financial income | 75/76B | €6,832 | €4,497 | -€2,335 | -34.2% |
| Recurring financial income | 75 | €6,832 | €4,497 | -€2,335 | -34.2% |
| Financial charges | 65/66B | €46,266 | €1,867 | -€44,399 | -96.0% |
| Recurring financial charges | 65 | €46,266 | €1,867 | -€44,399 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €330,397 | -€7,925 | -€338,322 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.