Bissextile: 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.
Bissextile
Largest movements
- Current investments +€188,903
new in 2024: €188,903
- Cash -€164,076
no longer reported in 2024 (was €164,076)
mainly Current investments (-€188,903) and Trade debts (-€129,662)
- Receivables within one year -€147,835
down €147,835 (-86.9%), from €170,071 to €22,236
of which Trade receivables: -€131,326
- Receivables after one year -€14,542
down €14,542 (-43.1%), from €33,766 to €19,224
of which Other amounts receivable: -€33,766
- Financial fixed assets +€10,000
up €10,000 (+23,810%), from €42 to €10,042
- Trade debts -€129,662
down €129,662 (-72.2%), from €179,590 to €49,928
of which Bills of exchange payable: -€179,590
- Profit (loss) carried forward +€11,623
up €11,623 (+13.8%), from €84,322 to €95,945
- Tax, wage and social debts -€11,453
down €11,453 (-47.5%), from €24,126 to €12,673
of which Taxes: -€11,453
- Gross operating margin -€37,731
down €37,731 (-64.5%), from €58,500 to €20,769
- Taxes -€13,385
down €13,385 (-80.2%), from €16,685 to €3,300
- Depreciation -€1,232
down €1,232 (-27.5%), from €4,474 to €3,242
- Other operating charges +€600
up €600 (+42.2%), from €1,423 to €2,023
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 | €370,937 | €241,445 | -€129,492 | -34.9% |
| Fixed assets | 21/28 | €3,024 | €11,082 | +€8,058 | +266% |
| Tangible fixed assets | 22/27 | €2,982 | €1,040 | -€1,942 | -65.1% |
| Furniture and vehicles | 24 | €2,982 | €1,040 | -€1,942 | -65.1% |
| Financial fixed assets | 28 | €42 | €10,042 | +€10,000 | +23,810% |
| Current assets | 29/58 | €367,913 | €230,363 | -€137,550 | -37.4% |
| Amounts receivable after more than one year | 29 | €33,766 | €19,224 | -€14,542 | -43.1% |
| Trade receivables | 290 | - | €19,224 | +€19,224 | |
| Other amounts receivable | 291 | €33,766 | - | -€33,766 | |
| Amounts receivable within one year | 40/41 | €170,071 | €22,236 | -€147,835 | -86.9% |
| Trade receivables | 40 | €145,863 | €14,537 | -€131,326 | -90.0% |
| Other amounts receivable | 41 | €24,208 | €7,699 | -€16,509 | -68.2% |
| Current investments | 50/53 | - | €188,903 | +€188,903 | |
| Cash at bank and in hand | 54/58 | €164,076 | - | -€164,076 | |
| Total equity and liabilities | 10/49 | €370,937 | €241,445 | -€129,492 | -34.9% |
| Equity | 10/15 | €167,221 | €178,844 | +€11,623 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,499 | €70,499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €68,639 | €68,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,322 | €95,945 | +€11,623 | +13.8% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €203,716 | €62,601 | -€141,115 | -69.3% |
| Amounts payable within one year | 42/48 | €203,716 | €62,601 | -€141,115 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €179,590 | €49,928 | -€129,662 | -72.2% |
| Suppliers | 440/4 | €0 | €49,928 | +€49,928 | |
| Bills of exchange payable | 441 | €179,590 | - | -€179,590 | |
| Taxes, remuneration and social security | 45 | €24,126 | €12,673 | -€11,453 | -47.5% |
| Taxes | 450/3 | €24,126 | €12,673 | -€11,453 | -47.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,474 | €3,242 | -€1,232 | -27.5% |
| Other operating charges | 640/8 | €1,423 | €2,023 | +€600 | +42.2% |
| Gross operating margin | 9900 | €58,500 | €20,769 | -€37,731 | -64.5% |
| Operating profit (loss) | 9901 | €52,603 | €15,504 | -€37,099 | -70.5% |
| Financial charges | 65/66B | €233 | €581 | +€348 | +149% |
| Recurring financial charges | 65 | €233 | €581 | +€348 | +149% |
| Profit (loss) for the period before taxes | 9903 | €52,370 | €14,923 | -€37,447 | -71.5% |
| Income taxes | 67/77 | €16,685 | €3,300 | -€13,385 | -80.2% |
| Profit (loss) for the period | 9904 | €35,685 | €11,623 | -€24,062 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,685 | €11,623 | -€24,062 | -67.4% |
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 18 October 2026 via checked.be.