BOX-IT: 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.
BOX-IT
Largest movements
- Cash -€5,461
down €5,461 (-38.2%), from €14,288 to €8,827
mainly Net result for the year (-€4,690) and Tax, wage and social debts (-€1,151)
- Profit (loss) carried forward -€4,690
down €4,690, from €308 to -€4,382
- Tax, wage and social debts -€1,151
no longer reported in 2024 (was €1,151)
- Trade debts +€380
up €380 (+2375.0%), from €16 to €396
- Gross operating margin -€7,416
down €7,416, from €4,559 to -€2,857
- Taxes -€1,215
no longer reported in 2024 (was €1,215)
- Other operating charges +€765
up €765 (+74.9%), from €1,021 to €1,786
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 | €20,356 | €14,895 | -€5,461 | -26.8% |
| Fixed assets | 21/28 | €6,068 | €6,068 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,068 | €6,068 | = | 0.0% |
| Land and buildings | 22 | €6,068 | €6,068 | = | 0.0% |
| Current assets | 29/58 | €14,288 | €8,827 | -€5,461 | -38.2% |
| Cash at bank and in hand | 54/58 | €14,288 | €8,827 | -€5,461 | -38.2% |
| Total equity and liabilities | 10/49 | €20,356 | €14,895 | -€5,461 | -26.8% |
| Equity | 10/15 | €19,189 | €14,499 | -€4,690 | -24.4% |
| Contributions | 10/11 | €13,015 | €13,015 | = | 0.0% |
| Capital | 10 | €13,015 | €13,015 | = | 0.0% |
| Issued capital | 100 | €19,336 | €19,336 | = | 0.0% |
| Uncalled capital | 101 | €6,321 | €6,321 | = | 0.0% |
| Reserves | 13 | €5,866 | €5,866 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,166 | €1,166 | = | 0.0% |
| Legal reserve | 130 | €1,166 | €1,166 | = | 0.0% |
| Distributable reserves | 133 | €4,700 | €4,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308 | -€4,382 | -€4,690 | |
| Amounts payable | 17/49 | €1,167 | €396 | -€771 | -66.1% |
| Amounts payable within one year | 42/48 | €1,167 | €396 | -€771 | -66.1% |
| Trade debts | 44 | €16 | €396 | +€380 | +2375.0% |
| Suppliers | 440/4 | €16 | €396 | +€380 | +2375.0% |
| Taxes, remuneration and social security | 45 | €1,151 | - | -€1,151 | |
| Taxes | 450/3 | €1,151 | - | -€1,151 | |
| Other operating charges | 640/8 | €1,021 | €1,786 | +€765 | +74.9% |
| Gross operating margin | 9900 | €4,559 | -€2,857 | -€7,416 | |
| Operating profit (loss) | 9901 | €3,538 | -€4,643 | -€8,181 | |
| Financial charges | 65/66B | €48 | €47 | -€1 | -2.1% |
| Recurring financial charges | 65 | €48 | €47 | -€1 | -2.1% |
| Non-recurring financial charges | 66B | €48 | - | -€48 | |
| Profit (loss) for the period before taxes | 9903 | €3,490 | -€4,690 | -€8,180 | |
| Income taxes | 67/77 | €1,215 | - | -€1,215 | |
| Profit (loss) for the period | 9904 | €2,275 | -€4,690 | -€6,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,275 | -€4,690 | -€6,965 |
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 1 October 2026 via checked.be.