Bo: 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.
Bo
Largest movements
- Cash -€12,077
down €12,077 (-41.9%), from €28,853 to €16,776
mainly Deferred charges and accrued income (-€9,937) and Net result for the year (-€8,409)
- Deferred charges and accrued income +€9,937
up €9,937 (+908.8%), from €1,093 to €11,030
- Financial fixed assets +€3,600
new in 2024: €3,600
- Receivables within one year -€2,090
down €2,090 (-29.5%), from €7,086 to €4,996
of which Trade receivables: -€1,914
- Tangible fixed assets +€1,478
new in 2024: €1,478
- Tax, wage and social debts +€11,253
new in 2024: €11,253
- Profit (loss) carried forward -€8,409
down €8,409 (-27.6%), from €30,507 to €22,098
- Trade debts -€1,995
down €1,995 (-30.6%), from €6,525 to €4,530
- Staff costs +€33,665
up €33,665 (+72.0%), from €46,730 to €80,395
- Gross operating margin -€3,719
down €3,719 (-4.9%), from €76,157 to €72,438
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 | €37,032 | €37,881 | +€848 | +2.3% |
| Fixed assets | 21/28 | - | €5,078 | +€5,078 | |
| Tangible fixed assets | 22/27 | - | €1,478 | +€1,478 | |
| Plant, machinery and equipment | 23 | - | €1,478 | +€1,478 | |
| Financial fixed assets | 28 | - | €3,600 | +€3,600 | |
| Current assets | 29/58 | €37,032 | €32,802 | -€4,230 | -11.4% |
| Amounts receivable within one year | 40/41 | €7,086 | €4,996 | -€2,090 | -29.5% |
| Trade receivables | 40 | €6,909 | €4,996 | -€1,914 | -27.7% |
| Other amounts receivable | 41 | €177 | - | -€177 | |
| Cash at bank and in hand | 54/58 | €28,853 | €16,776 | -€12,077 | -41.9% |
| Deferred charges and accrued income | 490/1 | €1,093 | €11,030 | +€9,937 | +908.8% |
| Total equity and liabilities | 10/49 | €37,032 | €37,881 | +€848 | +2.3% |
| Equity | 10/15 | €30,507 | €22,098 | -€8,409 | -27.6% |
| Profit (loss) carried forward | 14 | €30,507 | €22,098 | -€8,409 | -27.6% |
| Amounts payable | 17/49 | €6,525 | €15,782 | +€9,257 | +141.9% |
| Amounts payable within one year | 42/48 | €6,525 | €15,782 | +€9,257 | +141.9% |
| Trade debts | 44 | €6,525 | €4,530 | -€1,995 | -30.6% |
| Suppliers | 440/4 | €6,525 | €4,530 | -€1,995 | -30.6% |
| Taxes, remuneration and social security | 45 | - | €11,253 | +€11,253 | |
| Remuneration and social security | 454/9 | - | €11,253 | +€11,253 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,730 | €80,395 | +€33,665 | +72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12 | +€12 | |
| Other operating charges | 640/8 | €0 | €307 | +€307 | |
| Gross operating margin | 9900 | €76,157 | €72,438 | -€3,719 | -4.9% |
| Operating profit (loss) | 9901 | €29,427 | -€8,275 | -€37,702 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €89 | €134 | +€45 | +50.6% |
| Recurring financial charges | 65 | €89 | €134 | +€45 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €29,338 | -€8,409 | -€37,747 | |
| Profit (loss) for the period | 9904 | €29,338 | -€8,409 | -€37,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,338 | -€8,409 | -€37,747 |
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 9 October 2026 via checked.be.