BLACK GHOST: 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.
BLACK GHOST
Largest movements
- Tangible fixed assets +€861
new in 2024: €861
- Deferred charges and accrued income +€85
new in 2024: €85
- Receivables within one year -€36
down €36 (-46.1%), from €78 to €42
- Other debts +€4,358
new in 2024: €4,358
- Profit (loss) carried forward -€2,112
down €2,112 (-40.2%), from -€5,257 to -€7,369
- Short-term financial debts -€1,397
no longer reported in 2024 (was €1,397)
- Trade debts +€66
up €66 (+22.4%), from €296 to €362
- Purchases and services -€12,969
no longer reported in 2024 (was €12,969)
- Turnover -€7,820
no longer reported in 2024 (was €7,820)
- Gross operating margin +€4,132
up €4,132 (+80.2%), from -€5,149 to -€1,017
- Other operating charges +€431
up €431 (+861.4%), from €50 to €481
- Depreciation +€427
new in 2024: €427
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 | €78 | €992 | +€914 | +1173.5% |
| Fixed assets | 21/28 | - | €861 | +€861 | |
| Tangible fixed assets | 22/27 | - | €861 | +€861 | |
| Plant, machinery and equipment | 23 | - | €861 | +€861 | |
| Current assets | 29/58 | €78 | €132 | +€54 | +68.9% |
| Amounts receivable within one year | 40/41 | €78 | €42 | -€36 | -46.1% |
| Other amounts receivable | 41 | €78 | €42 | -€36 | -46.1% |
| Cash at bank and in hand | 54/58 | - | €5 | +€5 | |
| Deferred charges and accrued income | 490/1 | - | €85 | +€85 | |
| Total equity and liabilities | 10/49 | €78 | €992 | +€914 | +1173.5% |
| Equity | 10/15 | -€3,257 | -€5,369 | -€2,112 | -64.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,257 | -€7,369 | -€2,112 | -40.2% |
| Amounts payable | 17/49 | €3,335 | €6,362 | +€3,026 | +90.7% |
| Amounts payable within one year | 42/48 | €3,335 | €6,362 | +€3,026 | +90.7% |
| Financial debts | 43 | €1,397 | - | -€1,397 | |
| Credit institutions | 430/8 | €1,397 | - | -€1,397 | |
| Trade debts | 44 | €296 | €362 | +€66 | +22.4% |
| Suppliers | 440/4 | €296 | €362 | +€66 | +22.4% |
| Taxes, remuneration and social security | 45 | €1,642 | €1,642 | = | 0.0% |
| Taxes | 450/3 | €1,642 | €1,642 | = | 0.0% |
| Other amounts payable | 47/48 | - | €4,358 | +€4,358 | |
| Turnover | 70 | €7,820 | - | -€7,820 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,969 | - | -€12,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €427 | +€427 | |
| Other operating charges | 640/8 | €50 | €481 | +€431 | +861.4% |
| Gross operating margin | 9900 | -€5,149 | -€1,017 | +€4,132 | +80.2% |
| Operating profit (loss) | 9901 | -€5,199 | -€1,924 | +€3,274 | +63.0% |
| Financial charges | 65/66B | €59 | €188 | +€129 | +219.2% |
| Recurring financial charges | 65 | €59 | €188 | +€129 | +219.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,257 | -€2,112 | +€3,145 | +59.8% |
| Profit (loss) for the period | 9904 | -€5,257 | -€2,112 | +€3,145 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,257 | -€2,112 | +€3,145 | +59.8% |
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 29 September 2026 via checked.be.