BUSINESS 4 US: 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.
BUSINESS 4 US
Largest movements
- Cash +€41,256
up €41,256 (+62.6%), from €65,883 to €107,139
mainly Trade debts (+€55,978) and Net result for the year (+€12,260)
- Deferred charges and accrued income +€15,509
up €15,509 (+553%), from €2,807 to €18,316
- Tangible fixed assets +€10,430
up €10,430 (+32.8%), from €31,840 to €42,271
of which Furniture and vehicles: +€16,947
- Receivables within one year +€6,533
up €6,533 (+77.2%), from €8,464 to €14,998
- Trade debts +€55,978
up €55,978 (+290%), from €19,310 to €75,288
- Profit (loss) carried forward +€12,260
up €12,260 (+18.0%), from €68,029 to €80,290
- Tax, wage and social debts +€6,884
up €6,884 (+49.3%), from €13,959 to €20,843
of which Taxes: +€4,889
- Other debts -€2,345
down €2,345 (-12.9%), from €18,195 to €15,850
- Gross operating margin -€9,393
down €9,393 (-9.1%), from €103,728 to €94,335
- Taxes -€1,177
down €1,177 (-13.5%), from €8,695 to €7,518
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 | €124,493 | €197,270 | +€72,777 | +58.5% |
| Fixed assets | 21/28 | €45,338 | €54,969 | +€9,630 | +21.2% |
| Intangible fixed assets | 21 | €7,198 | €6,398 | -€800 | -11.1% |
| Tangible fixed assets | 22/27 | €31,840 | €42,271 | +€10,430 | +32.8% |
| Plant, machinery and equipment | 23 | €21,259 | €15,570 | -€5,690 | -26.8% |
| Furniture and vehicles | 24 | €5,141 | €22,087 | +€16,947 | +330% |
| Other tangible fixed assets | 26 | €5,440 | €4,614 | -€826 | -15.2% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €79,155 | €142,302 | +€63,147 | +79.8% |
| Stocks and contracts in progress | 3 | €2,001 | €1,850 | -€151 | -7.6% |
| Stocks | 30/36 | €2,001 | €1,850 | -€151 | -7.6% |
| Amounts receivable within one year | 40/41 | €8,464 | €14,998 | +€6,533 | +77.2% |
| Other amounts receivable | 41 | €8,464 | €14,998 | +€6,533 | +77.2% |
| Cash at bank and in hand | 54/58 | €65,883 | €107,139 | +€41,256 | +62.6% |
| Deferred charges and accrued income | 490/1 | €2,807 | €18,316 | +€15,509 | +553% |
| Total equity and liabilities | 10/49 | €124,493 | €197,270 | +€72,777 | +58.5% |
| Equity | 10/15 | €73,029 | €85,290 | +€12,260 | +16.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,029 | €80,290 | +€12,260 | +18.0% |
| Amounts payable | 17/49 | €51,464 | €111,981 | +€60,517 | +118% |
| Amounts payable within one year | 42/48 | €51,464 | €111,981 | +€60,517 | +118% |
| Trade debts | 44 | €19,310 | €75,288 | +€55,978 | +290% |
| Suppliers | 440/4 | €19,310 | €75,288 | +€55,978 | +290% |
| Taxes, remuneration and social security | 45 | €13,959 | €20,843 | +€6,884 | +49.3% |
| Taxes | 450/3 | €12,723 | €17,613 | +€4,889 | +38.4% |
| Remuneration and social security | 454/9 | €1,236 | €3,230 | +€1,995 | +161% |
| Other amounts payable | 47/48 | €18,195 | €15,850 | -€2,345 | -12.9% |
| Remuneration, social security and pensions | 62 | €61,338 | €61,605 | +€268 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,116 | €9,042 | -€74 | -0.8% |
| Other operating charges | 640/8 | €2,036 | €2,083 | +€47 | +2.3% |
| Gross operating margin | 9900 | €103,728 | €94,335 | -€9,393 | -9.1% |
| Operating profit (loss) | 9901 | €31,238 | €21,605 | -€9,633 | -30.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,618 | €1,827 | +€208 | +12.9% |
| Recurring financial charges | 65 | €1,618 | €1,827 | +€208 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €29,620 | €19,778 | -€9,841 | -33.2% |
| Income taxes | 67/77 | €8,695 | €7,518 | -€1,177 | -13.5% |
| Profit (loss) for the period | 9904 | €20,925 | €12,260 | -€8,664 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,925 | €12,260 | -€8,664 | -41.4% |
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 31 October 2026 via checked.be.