BLANC-CASSE: 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.
BLANC-CASSE
Largest movements
- Deferred charges and accrued income +€3,518
up €3,518 (+347%), from €1,014 to €4,532
- Receivables within one year +€2,485
up €2,485 (+2,057%), from €121 to €2,606
- Cash -€554
down €554 (-33.6%), from €1,649 to €1,095
mainly Deferred charges and accrued income (-€3,518) and Receivables within one year (-€2,485)
- Other debts +€3,134
up €3,134 (+32.8%), from €9,565 to €12,700
- Profit (loss) carried forward +€1,320
up €1,320 (+3.8%), from -€35,022 to -€33,702
- Tax, wage and social debts +€1,131
new in 2024: €1,131
- Trade debts -€137
down €137 (-10.0%), from €1,367 to €1,230
- Gross operating margin +€4,272
up €4,272, from -€2,233 to €2,039
- Depreciation -€500
down €500 (-100%), from €500 to €0
- Financial charges -€441
down €441 (-77.2%), from €571 to €130
- Financial income -€95
down €95 (-57.6%), from €165 to €70
- Other operating charges -€85
down €85 (-11.5%), from €743 to €658
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 | €3,284 | €8,734 | +€5,449 | +166% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €500 | €500 | = | 0.0% |
| Other tangible fixed assets | 26 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,784 | €8,234 | +€5,449 | +196% |
| Amounts receivable within one year | 40/41 | €121 | €2,606 | +€2,485 | +2,057% |
| Other amounts receivable | 41 | €121 | €2,606 | +€2,485 | +2,057% |
| Cash at bank and in hand | 54/58 | €1,649 | €1,095 | -€554 | -33.6% |
| Deferred charges and accrued income | 490/1 | €1,014 | €4,532 | +€3,518 | +347% |
| Total equity and liabilities | 10/49 | €3,284 | €8,734 | +€5,449 | +166% |
| Equity | 10/15 | -€7,648 | -€6,328 | +€1,320 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,774 | €8,774 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,120 | €4,120 | = | 0.0% |
| Distributable reserves | 133 | €2,795 | €2,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,022 | -€33,702 | +€1,320 | +3.8% |
| Amounts payable | 17/49 | €10,933 | €15,061 | +€4,129 | +37.8% |
| Amounts payable within one year | 42/48 | €10,933 | €15,061 | +€4,129 | +37.8% |
| Trade debts | 44 | €1,367 | €1,230 | -€137 | -10.0% |
| Suppliers | 440/4 | €1,367 | €1,230 | -€137 | -10.0% |
| Taxes, remuneration and social security | 45 | - | €1,131 | +€1,131 | |
| Taxes | 450/3 | - | €1,131 | +€1,131 | |
| Other amounts payable | 47/48 | €9,565 | €12,700 | +€3,134 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €0 | -€500 | -100% |
| Other operating charges | 640/8 | €743 | €658 | -€85 | -11.5% |
| Gross operating margin | 9900 | -€2,233 | €2,039 | +€4,272 | |
| Operating profit (loss) | 9901 | -€3,477 | €1,380 | +€4,857 | |
| Financial income | 75/76B | €165 | €70 | -€95 | -57.6% |
| Recurring financial income | 75 | €165 | €70 | -€95 | -57.6% |
| Financial charges | 65/66B | €571 | €130 | -€441 | -77.2% |
| Recurring financial charges | 65 | €571 | €130 | -€441 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,883 | €1,320 | +€5,203 | |
| Profit (loss) for the period | 9904 | -€3,883 | €1,320 | +€5,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,883 | €1,320 | +€5,203 |
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.