BLUE KEY: 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.
BLUE KEY
Largest movements
- Receivables within one year +€8,891
up €8,891 (+17,803%), from €50 to €8,941
of which Trade receivables: +€6,115
- Current investments -€7,289
down €7,289 (-70.8%), from €10,300 to €3,012
- Profit (loss) carried forward +€3,080
up €3,080 (+4.7%), from -€65,777 to -€62,697
- Other debts -€1,005
no longer reported in 2024 (was €1,005)
- Trade debts -€379
down €379 (-1.2%), from €31,181 to €30,802
- Gross operating margin +€8,088
up €8,088, from -€417 to €7,671
- Financial charges +€5,256
up €5,256, from -€728 to €4,528
- Other operating charges -€447
down €447 (-79.1%), from €565 to €118
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 | €10,350 | €11,988 | +€1,638 | +15.8% |
| Current assets | 29/58 | €10,350 | €11,988 | +€1,638 | +15.8% |
| Amounts receivable within one year | 40/41 | €50 | €8,941 | +€8,891 | +17,803% |
| Trade receivables | 40 | - | €6,115 | +€6,115 | |
| Other amounts receivable | 41 | €50 | €2,826 | +€2,776 | +5,559% |
| Current investments | 50/53 | €10,300 | €3,012 | -€7,289 | -70.8% |
| Cash at bank and in hand | 54/58 | - | €36 | +€36 | |
| Total equity and liabilities | 10/49 | €10,350 | €11,988 | +€1,638 | +15.8% |
| Equity | 10/15 | -€21,893 | -€18,814 | +€3,080 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,283 | €25,283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,423 | €23,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,777 | -€62,697 | +€3,080 | +4.7% |
| Amounts payable | 17/49 | €32,244 | €30,802 | -€1,442 | -4.5% |
| Amounts payable within one year | 42/48 | €32,244 | €30,802 | -€1,442 | -4.5% |
| Financial debts | 43 | €57 | - | -€57 | |
| Credit institutions | 430/8 | €57 | - | -€57 | |
| Trade debts | 44 | €31,181 | €30,802 | -€379 | -1.2% |
| Suppliers | 440/4 | €31,181 | €30,802 | -€379 | -1.2% |
| Other amounts payable | 47/48 | €1,005 | - | -€1,005 | |
| Other operating charges | 640/8 | €565 | €118 | -€447 | -79.1% |
| Gross operating margin | 9900 | -€417 | €7,671 | +€8,088 | |
| Operating profit (loss) | 9901 | -€981 | €7,553 | +€8,535 | |
| Financial income | 75/76B | €0 | €55 | +€55 | +545,800% |
| Recurring financial income | 75 | €0 | €55 | +€55 | +545,800% |
| Financial charges | 65/66B | -€728 | €4,528 | +€5,256 | |
| Recurring financial charges | 65 | -€728 | €4,528 | +€5,256 | |
| Profit (loss) for the period before taxes | 9903 | -€253 | €3,080 | +€3,333 | |
| Profit (loss) for the period | 9904 | -€253 | €3,080 | +€3,333 | |
| Profit (loss) for the period to be appropriated | 9905 | -€253 | €3,080 | +€3,333 |
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 14 October 2026 via checked.be.