BeanCounter: 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.
BeanCounter
Largest movements
- Receivables within one year +€73,858
up €73,858 (+13,764%), from €537 to €74,395
of which Trade receivables: +€61,482
- Tangible fixed assets +€6,580
up €6,580 (+233%), from €2,820 to €9,401
- Financial fixed assets +€4,800
new in 2024: €4,800
- Trade debts +€85,122
up €85,122 (+1,826%), from €4,662 to €89,784
- Profit (loss) carried forward +€5,279
up €5,279 (+479%), from €1,102 to €6,381
- Tax, wage and social debts -€4,268
down €4,268 (-100%), from €4,268 to €0
- Gross operating margin +€746
up €746 (+11.7%), from €6,364 to €7,110
- Depreciation +€550
up €550 (+66.6%), from €826 to €1,376
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 | €32,047 | €118,028 | +€85,982 | +268% |
| Fixed assets | 21/28 | €2,820 | €14,201 | +€11,380 | +404% |
| Tangible fixed assets | 22/27 | €2,820 | €9,401 | +€6,580 | +233% |
| Furniture and vehicles | 24 | €2,820 | €9,401 | +€6,580 | +233% |
| Financial fixed assets | 28 | - | €4,800 | +€4,800 | |
| Current assets | 29/58 | €29,226 | €103,828 | +€74,601 | +255% |
| Amounts receivable within one year | 40/41 | €537 | €74,395 | +€73,858 | +13,764% |
| Trade receivables | 40 | €303 | €61,784 | +€61,482 | +20,325% |
| Other amounts receivable | 41 | €234 | €12,611 | +€12,377 | +5,287% |
| Cash at bank and in hand | 54/58 | €28,294 | €28,926 | +€632 | +2.2% |
| Deferred charges and accrued income | 490/1 | €395 | €507 | +€111 | +28.2% |
| Total equity and liabilities | 10/49 | €32,047 | €118,028 | +€85,982 | +268% |
| Equity | 10/15 | €21,562 | €26,841 | +€5,279 | +24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,102 | €6,381 | +€5,279 | +479% |
| Amounts payable | 17/49 | €10,485 | €91,188 | +€80,703 | +770% |
| Amounts payable within one year | 42/48 | €10,485 | €91,188 | +€80,703 | +770% |
| Trade debts | 44 | €4,662 | €89,784 | +€85,122 | +1,826% |
| Suppliers | 440/4 | €4,662 | €89,784 | +€85,122 | +1,826% |
| Taxes, remuneration and social security | 45 | €4,268 | €0 | -€4,268 | -100% |
| Taxes | 450/3 | €4,268 | €0 | -€4,268 | -100% |
| Other amounts payable | 47/48 | €1,554 | €1,403 | -€151 | -9.7% |
| Non-recurring operating income | 76A | €300 | €0 | -€300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €1,376 | +€550 | +66.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €6,364 | €7,110 | +€746 | +11.7% |
| Operating profit (loss) | 9901 | €5,154 | €5,346 | +€192 | +3.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €68 | +€12 | +21.0% |
| Recurring financial charges | 65 | €56 | €68 | +€12 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €5,098 | €5,279 | +€181 | +3.5% |
| Profit (loss) for the period | 9904 | €5,098 | €5,279 | +€181 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,098 | €5,279 | +€181 | +3.5% |
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 27 October 2026 via checked.be.