BESPOKE: 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.
BESPOKE
Largest movements
- Cash -€38,644
down €38,644 (-39.0%), from €99,179 to €60,535
mainly Net result for the year (-€37,733) and Tax, wage and social debts (-€7,538)
- Receivables within one year -€5,813
down €5,813 (-24.6%), from €23,612 to €17,799
of which Trade receivables: -€7,197
- Profit (loss) carried forward -€37,733
down €37,733 (-69.2%), from €54,550 to €16,817
- Tax, wage and social debts -€7,538
no longer reported in 2024 (was €7,538)
of which Remuneration and social security: -€5,325
- Other debts +€5,610
up €5,610 (+78.5%), from €7,150 to €12,761
- Trade debts -€5,280
down €5,280 (-84.4%), from €6,259 to €978
- Gross operating margin -€28,198
down €28,198 (-312.5%), from -€9,022 to -€37,220
- Depreciation -€656
no longer reported in 2024 (was €656)
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 | €123,548 | €78,607 | -€44,941 | -36.4% |
| Current assets | 29/58 | €123,548 | €78,607 | -€44,941 | -36.4% |
| Amounts receivable within one year | 40/41 | €23,612 | €17,799 | -€5,813 | -24.6% |
| Trade receivables | 40 | €22,254 | €15,057 | -€7,197 | -32.3% |
| Other amounts receivable | 41 | €1,358 | €2,742 | +€1,384 | +101.9% |
| Cash at bank and in hand | 54/58 | €99,179 | €60,535 | -€38,644 | -39.0% |
| Deferred charges and accrued income | 490/1 | €757 | €273 | -€484 | -63.9% |
| Total equity and liabilities | 10/49 | €123,548 | €78,607 | -€44,941 | -36.4% |
| Equity | 10/15 | €102,601 | €64,868 | -€37,733 | -36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,851 | €41,851 | = | 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% |
| Distributable reserves | 133 | €39,991 | €39,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,550 | €16,817 | -€37,733 | -69.2% |
| Amounts payable | 17/49 | €20,947 | €13,739 | -€7,209 | -34.4% |
| Amounts payable within one year | 42/48 | €20,947 | €13,739 | -€7,209 | -34.4% |
| Trade debts | 44 | €6,259 | €978 | -€5,280 | -84.4% |
| Suppliers | 440/4 | €6,259 | €978 | -€5,280 | -84.4% |
| Taxes, remuneration and social security | 45 | €7,538 | - | -€7,538 | |
| Taxes | 450/3 | €2,213 | - | -€2,213 | |
| Remuneration and social security | 454/9 | €5,325 | - | -€5,325 | |
| Other amounts payable | 47/48 | €7,150 | €12,761 | +€5,610 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €656 | - | -€656 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€9,022 | -€37,220 | -€28,198 | -312.5% |
| Operating profit (loss) | 9901 | -€10,063 | -€37,607 | -€27,544 | -273.7% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €141 | €126 | -€15 | -10.7% |
| Recurring financial charges | 65 | €141 | €126 | -€15 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,184 | -€37,733 | -€27,549 | -270.5% |
| Income taxes | 67/77 | €39 | - | -€39 | |
| Profit (loss) for the period | 9904 | -€10,223 | -€37,733 | -€27,510 | -269.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,223 | -€37,733 | -€27,510 | -269.1% |
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 1 October 2026 via checked.be.