Broodkapje: 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.
Broodkapje
Largest movements
- Cash +€244,065
up €244,065 (+484%), from €50,414 to €294,479
mainly Current investments (+€200,000) and Net result for the year (+€54,838)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Tangible fixed assets +€12,728
up €12,728 (+59.2%), from €21,483 to €34,211
of which Furniture and vehicles: +€13,503
- Receivables within one year +€5,671
up €5,671 (+72.4%), from €7,833 to €13,504
of which Other amounts receivable: +€6,255
- Reserves +€47,611
up €47,611 (+32.4%), from €147,092 to €194,703
of which Distributable reserves: +€47,611
- Debts after one year +€7,208
up €7,208 (+58.5%), from €12,312 to €19,520
- Trade debts -€5,673
down €5,673 (-25.8%), from €22,016 to €16,343
- Current portion of long-term debt +€5,552
up €5,552 (+88.0%), from €6,306 to €11,857
- Other debts +€5,280
up €5,280 (+38.1%), from €13,849 to €19,129
- Gross operating margin +€26,220
up €26,220 (+25.8%), from €101,626 to €127,846
- Taxes +€8,939
up €8,939 (+54.9%), from €16,276 to €25,215
- Depreciation +€5,882
up €5,882 (+83.1%), from €7,075 to €12,957
- Financial income +€4,467
up €4,467 (+275%), from €1,623 to €6,090
- Financial charges +€2,831
up €2,831 (+89.4%), from €3,169 to €6,000
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 | €281,099 | €343,866 | +€62,767 | +22.3% |
| Fixed assets | 21/28 | €22,010 | €34,738 | +€12,728 | +57.8% |
| Tangible fixed assets | 22/27 | €21,483 | €34,211 | +€12,728 | +59.2% |
| Plant, machinery and equipment | 23 | €320 | €0 | -€320 | -100% |
| Furniture and vehicles | 24 | €17,381 | €30,884 | +€13,503 | +77.7% |
| Other tangible fixed assets | 26 | €3,781 | €3,327 | -€454 | -12.0% |
| Financial fixed assets | 28 | €527 | €527 | = | 0.0% |
| Current assets | 29/58 | €259,089 | €309,127 | +€50,038 | +19.3% |
| Amounts receivable within one year | 40/41 | €7,833 | €13,504 | +€5,671 | +72.4% |
| Trade receivables | 40 | €5,350 | €4,766 | -€585 | -10.9% |
| Other amounts receivable | 41 | €2,483 | €8,738 | +€6,255 | +252% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €50,414 | €294,479 | +€244,065 | +484% |
| Deferred charges and accrued income | 490/1 | €841 | €1,145 | +€303 | +36.0% |
| Total equity and liabilities | 10/49 | €281,099 | €343,866 | +€62,767 | +22.3% |
| Equity | 10/15 | €213,188 | €259,081 | +€45,893 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,092 | €194,703 | +€47,611 | +32.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €147,092 | €194,703 | +€47,611 | +32.4% |
| Profit (loss) carried forward | 14 | €59,896 | €58,178 | -€1,718 | -2.9% |
| Amounts payable | 17/49 | €67,911 | €84,785 | +€16,874 | +24.8% |
| Amounts payable after more than one year | 17 | €12,312 | €19,520 | +€7,208 | +58.5% |
| Financial debts | 170/4 | €12,312 | €19,520 | +€7,208 | +58.5% |
| Amounts payable within one year | 42/48 | €54,887 | €63,733 | +€8,846 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €6,306 | €11,857 | +€5,552 | +88.0% |
| Trade debts | 44 | €22,016 | €16,343 | -€5,673 | -25.8% |
| Suppliers | 440/4 | €22,016 | €16,343 | -€5,673 | -25.8% |
| Taxes, remuneration and social security | 45 | €12,716 | €16,404 | +€3,688 | +29.0% |
| Taxes | 450/3 | €12,362 | €15,479 | +€3,116 | +25.2% |
| Remuneration and social security | 454/9 | €354 | €926 | +€572 | +162% |
| Other amounts payable | 47/48 | €13,849 | €19,129 | +€5,280 | +38.1% |
| Accrued charges and deferred income | 492/3 | €712 | €1,531 | +€820 | +115% |
| Remuneration, social security and pensions | 62 | €34,183 | €31,979 | -€2,204 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,075 | €12,957 | +€5,882 | +83.1% |
| Other operating charges | 640/8 | €2,115 | €2,948 | +€833 | +39.4% |
| Gross operating margin | 9900 | €101,626 | €127,846 | +€26,220 | +25.8% |
| Operating profit (loss) | 9901 | €58,254 | €79,963 | +€21,709 | +37.3% |
| Financial income | 75/76B | €1,623 | €6,090 | +€4,467 | +275% |
| Recurring financial income | 75 | €1,623 | €6,090 | +€4,467 | +275% |
| Financial charges | 65/66B | €3,169 | €6,000 | +€2,831 | +89.4% |
| Recurring financial charges | 65 | €3,169 | €6,000 | +€2,831 | +89.4% |
| Profit (loss) for the period before taxes | 9903 | €56,708 | €80,054 | +€23,345 | +41.2% |
| Income taxes | 67/77 | €16,276 | €25,215 | +€8,939 | +54.9% |
| Profit (loss) for the period | 9904 | €40,432 | €54,838 | +€14,406 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,432 | €54,838 | +€14,406 | +35.6% |
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 17 October 2026 via checked.be.