BEYOND THE EDGE: 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.
BEYOND THE EDGE
Largest movements
- Tangible fixed assets +€51,098
up €51,098 (+96.3%), from €53,051 to €104,149
of which Other tangible fixed assets: +€51,029
- Receivables within one year +€8,445
up €8,445 (+60.1%), from €14,053 to €22,498
of which Trade receivables: +€7,198
- Cash -€6,791
down €6,791 (-63.9%), from €10,627 to €3,836
mainly Investment in fixed assets (net) (-€62,911) and Receivables within one year (-€8,445)
- Other debts +€21,613
up €21,613 (+44.0%), from €49,085 to €70,698
- Profit (loss) carried forward +€13,165
up €13,165, from -€8,602 to €4,563
- Advances received +€8,429
new in 2024: €8,429
- Tax, wage and social debts +€6,133
up €6,133 (+337.5%), from €1,817 to €7,950
- Accrued charges and deferred income +€2,818
up €2,818 (+19.4%), from €14,554 to €17,372
- Gross operating margin +€23,146
up €23,146 (+263.6%), from €8,780 to €31,926
- Taxes +€4,217
up €4,217 (+428.5%), from €984 to €5,201
- Depreciation +€3,405
up €3,405 (+40.5%), from €8,408 to €11,813
- Other operating charges -€1,557
down €1,557 (-75.0%), from €2,076 to €519
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 | €77,731 | €130,483 | +€52,752 | +67.9% |
| Fixed assets | 21/28 | €53,051 | €104,149 | +€51,098 | +96.3% |
| Tangible fixed assets | 22/27 | €53,051 | €104,149 | +€51,098 | +96.3% |
| Furniture and vehicles | 24 | €1,475 | €1,544 | +€69 | +4.7% |
| Other tangible fixed assets | 26 | €51,576 | €102,605 | +€51,029 | +98.9% |
| Current assets | 29/58 | €24,680 | €26,334 | +€1,654 | +6.7% |
| Amounts receivable within one year | 40/41 | €14,053 | €22,498 | +€8,445 | +60.1% |
| Trade receivables | 40 | €14,053 | €21,251 | +€7,198 | +51.2% |
| Other amounts receivable | 41 | €0 | €1,247 | +€1,247 | |
| Cash at bank and in hand | 54/58 | €10,627 | €3,836 | -€6,791 | -63.9% |
| Total equity and liabilities | 10/49 | €77,731 | €130,483 | +€52,752 | +67.9% |
| Equity | 10/15 | €4,439 | €17,604 | +€13,165 | +296.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,041 | €11,041 | = | 0.0% |
| Distributable reserves | 133 | €11,041 | €11,041 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,602 | €4,563 | +€13,165 | |
| Amounts payable | 17/49 | €73,292 | €112,879 | +€39,587 | +54.0% |
| Amounts payable within one year | 42/48 | €58,737 | €95,507 | +€36,769 | +62.6% |
| Financial debts | 43 | - | €1,635 | +€1,635 | |
| Credit institutions | 430/8 | - | €1,635 | +€1,635 | |
| Trade debts | 44 | €7,836 | €6,795 | -€1,040 | -13.3% |
| Suppliers | 440/4 | €7,836 | €6,795 | -€1,040 | -13.3% |
| Advances received on contracts in progress | 46 | - | €8,429 | +€8,429 | |
| Taxes, remuneration and social security | 45 | €1,817 | €7,950 | +€6,133 | +337.5% |
| Taxes | 450/3 | €1,817 | €7,950 | +€6,133 | +337.5% |
| Other amounts payable | 47/48 | €49,085 | €70,698 | +€21,613 | +44.0% |
| Accrued charges and deferred income | 492/3 | €14,554 | €17,372 | +€2,818 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,408 | €11,813 | +€3,405 | +40.5% |
| Other operating charges | 640/8 | €2,076 | €519 | -€1,557 | -75.0% |
| Gross operating margin | 9900 | €8,780 | €31,926 | +€23,146 | +263.6% |
| Operating profit (loss) | 9901 | -€1,704 | €19,594 | +€21,298 | |
| Financial income | 75/76B | - | €105 | +€105 | |
| Recurring financial income | 75 | - | €105 | +€105 | |
| Financial charges | 65/66B | €1,303 | €1,333 | +€30 | +2.3% |
| Recurring financial charges | 65 | €1,303 | €1,333 | +€30 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,007 | €18,366 | +€21,374 | |
| Income taxes | 67/77 | €984 | €5,201 | +€4,217 | +428.5% |
| Profit (loss) for the period | 9904 | -€3,992 | €13,165 | +€17,157 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,992 | €13,165 | +€17,157 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.