BASE - IT: 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.
BASE - IT
Largest movements
- Receivables within one year -€29,661
down €29,661 (-22.5%), from €131,717 to €102,056
of which Other amounts receivable: -€29,326
- Tangible fixed assets -€23,188
down €23,188 (-34.4%), from €67,325 to €44,137
of which Furniture and vehicles: -€19,899
- Cash -€9,068
down €9,068 (-61.2%), from €14,827 to €5,759
mainly Net result for the year (-€46,658) and Debts after one year (-€13,769)
- Deferred charges and accrued income +€3,699
up €3,699 (+660%), from €560 to €4,259
- Profit (loss) carried forward -€46,658
down €46,658 (-79.9%), from €58,393 to €11,735
- Debts after one year -€13,769
down €13,769 (-47.5%), from €28,966 to €15,197
- Trade debts +€9,423
up €9,423 (+380%), from €2,479 to €11,902
- Tax, wage and social debts -€9,094
down €9,094 (-84.3%), from €10,785 to €1,692
of which Taxes: -€8,893
- Other debts +€4,556
new in 2024: €4,556
- Gross operating margin -€63,154
down €63,154, from €56,884 to -€6,269
- Turnover -€50,255
down €50,255 (-52.2%), from €96,189 to €45,935
- Purchases and services +€12,899
up €12,899 (+32.8%), from €39,305 to €52,204
- Taxes -€6,028
down €6,028 (-84.7%), from €7,116 to €1,088
- Depreciation -€3,894
down €3,894 (-16.3%), from €23,872 to €19,979
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 | €214,429 | €156,211 | -€58,218 | -27.2% |
| Fixed assets | 21/28 | €67,325 | €44,137 | -€23,188 | -34.4% |
| Tangible fixed assets | 22/27 | €67,325 | €44,137 | -€23,188 | -34.4% |
| Land and buildings | 22 | €2,618 | - | -€2,618 | |
| Plant, machinery and equipment | 23 | €1,299 | €627 | -€672 | -51.7% |
| Furniture and vehicles | 24 | €63,408 | €43,510 | -€19,899 | -31.4% |
| Current assets | 29/58 | €147,104 | €112,074 | -€35,030 | -23.8% |
| Amounts receivable within one year | 40/41 | €131,717 | €102,056 | -€29,661 | -22.5% |
| Trade receivables | 40 | €102,390 | €102,056 | -€334 | -0.3% |
| Other amounts receivable | 41 | €29,326 | - | -€29,326 | |
| Cash at bank and in hand | 54/58 | €14,827 | €5,759 | -€9,068 | -61.2% |
| Deferred charges and accrued income | 490/1 | €560 | €4,259 | +€3,699 | +660% |
| Total equity and liabilities | 10/49 | €214,429 | €156,211 | -€58,218 | -27.2% |
| Equity | 10/15 | €155,753 | €109,095 | -€46,658 | -30.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €82,360 | €82,360 | = | 0.0% |
| Distributable reserves | 133 | €82,360 | €82,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,393 | €11,735 | -€46,658 | -79.9% |
| Amounts payable | 17/49 | €58,676 | €47,116 | -€11,560 | -19.7% |
| Amounts payable after more than one year | 17 | €28,966 | €15,197 | -€13,769 | -47.5% |
| Financial debts | 170/4 | €28,966 | €15,197 | -€13,769 | -47.5% |
| Amounts payable within one year | 42/48 | €28,904 | €31,919 | +€3,014 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €15,640 | €13,769 | -€1,871 | -12.0% |
| Trade debts | 44 | €2,479 | €11,902 | +€9,423 | +380% |
| Suppliers | 440/4 | €2,479 | €11,902 | +€9,423 | +380% |
| Taxes, remuneration and social security | 45 | €10,785 | €1,692 | -€9,094 | -84.3% |
| Taxes | 450/3 | €10,585 | €1,692 | -€8,893 | -84.0% |
| Remuneration and social security | 454/9 | €201 | - | -€201 | |
| Other amounts payable | 47/48 | - | €4,556 | +€4,556 | |
| Accrued charges and deferred income | 492/3 | €805 | - | -€805 | |
| Turnover | 70 | €96,189 | €45,935 | -€50,255 | -52.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,305 | €52,204 | +€12,899 | +32.8% |
| Remuneration, social security and pensions | 62 | €487 | €500 | +€13 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,872 | €19,979 | -€3,894 | -16.3% |
| Other operating charges | 640/8 | €2,017 | €1,637 | -€380 | -18.8% |
| Non-recurring operating charges | 66A | - | €18,239 | +€18,239 | |
| Gross operating margin | 9900 | €56,884 | -€6,269 | -€63,154 | |
| Operating profit (loss) | 9901 | €30,509 | -€46,624 | -€77,133 | |
| Financial income | 75/76B | €650 | €1,485 | +€836 | +129% |
| Recurring financial income | 75 | €650 | €1,485 | +€836 | +129% |
| Financial charges | 65/66B | €538 | €431 | -€107 | -19.9% |
| Recurring financial charges | 65 | €538 | €431 | -€107 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €30,621 | -€45,569 | -€76,190 | |
| Income taxes | 67/77 | €7,116 | €1,088 | -€6,028 | -84.7% |
| Profit (loss) for the period | 9904 | €23,505 | -€46,658 | -€70,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,505 | -€46,658 | -€70,162 |
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 13 October 2026 via checked.be.