BLOOPERS: 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.
BLOOPERS
Largest movements
- Cash +€142,945
up €142,945, from €0 to €142,945
mainly Other debts (+€210,915) and Net result for the year (+€156,204)
- Tangible fixed assets -€25,523
down €25,523 (-10.2%), from €250,244 to €224,721
of which Land and buildings: -€24,800
- Short-term financial debts -€257,488
down €257,488 (-99.4%), from €258,988 to €1,500
of which Credit institutions: -€257,488
- Other debts +€210,915
up €210,915 (+197.2%), from €106,942 to €317,858
- Profit (loss) carried forward +€157,976
up €157,976, from -€92,350 to €65,626
- Tax, wage and social debts +€12,687
new in 2024: €12,687
- Gross operating margin +€215,823
up €215,823, from -€7,080 to €208,743
- Financial charges -€19,050
down €19,050 (-59.7%), from €31,907 to €12,858
- Taxes +€12,687
new in 2024: €12,687
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 | €333,493 | €450,915 | +€117,422 | +35.2% |
| Fixed assets | 21/28 | €250,244 | €224,721 | -€25,523 | -10.2% |
| Tangible fixed assets | 22/27 | €250,244 | €224,721 | -€25,523 | -10.2% |
| Land and buildings | 22 | €249,494 | €224,694 | -€24,800 | -9.9% |
| Plant, machinery and equipment | 23 | €750 | €28 | -€722 | -96.3% |
| Current assets | 29/58 | €83,249 | €226,194 | +€142,945 | +171.7% |
| Amounts receivable within one year | 40/41 | €83,249 | €83,249 | = | 0.0% |
| Other amounts receivable | 41 | €83,249 | €83,249 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €142,945 | +€142,945 | |
| Total equity and liabilities | 10/49 | €333,493 | €450,915 | +€117,422 | +35.2% |
| Equity | 10/15 | -€50,190 | €106,014 | +€156,204 | |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €23,160 | €21,388 | -€1,772 | -7.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,260 | €19,488 | -€1,772 | -8.3% |
| Profit (loss) carried forward | 14 | -€92,350 | €65,626 | +€157,976 | |
| Provisions and deferred taxes | 16 | €7,087 | €6,496 | -€591 | -8.3% |
| Deferred taxes | 168 | €7,087 | €6,496 | -€591 | -8.3% |
| Amounts payable | 17/49 | €376,597 | €338,405 | -€38,192 | -10.1% |
| Amounts payable within one year | 42/48 | €376,597 | €338,405 | -€38,192 | -10.1% |
| Financial debts | 43 | €258,988 | €1,500 | -€257,488 | -99.4% |
| Credit institutions | 430/8 | €257,488 | €0 | -€257,488 | -100.0% |
| Other loans | 439 | €1,500 | €1,500 | = | 0.0% |
| Trade debts | 44 | €10,666 | €6,360 | -€4,307 | -40.4% |
| Suppliers | 440/4 | €10,666 | €6,360 | -€4,307 | -40.4% |
| Taxes, remuneration and social security | 45 | - | €12,687 | +€12,687 | |
| Taxes | 450/3 | - | €12,687 | +€12,687 | |
| Other amounts payable | 47/48 | €106,942 | €317,858 | +€210,915 | +197.2% |
| Non-recurring operating income | 76A | - | €216,700 | +€216,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,223 | €22,223 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €5,036 | €5,362 | +€326 | +6.5% |
| Gross operating margin | 9900 | -€7,080 | €208,743 | +€215,823 | |
| Operating profit (loss) | 9901 | -€34,339 | €181,159 | +€215,497 | |
| Financial charges | 65/66B | €31,907 | €12,858 | -€19,050 | -59.7% |
| Recurring financial charges | 65 | €31,907 | €12,858 | -€19,050 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,246 | €168,301 | +€234,547 | |
| Transfer from deferred taxes | 780 | €591 | €591 | = | 0.0% |
| Income taxes | 67/77 | - | €12,687 | +€12,687 | |
| Profit (loss) for the period | 9904 | -€65,656 | €156,204 | +€221,860 | |
| Transfer from tax-exempt reserves | 789 | €1,772 | €1,772 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,884 | €157,976 | +€221,860 |
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 28 September 2026 via checked.be.