BUSINESS CLASS: 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.
BUSINESS CLASS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€11,956
down €11,956 (-86.4%), from €13,831 to €1,876
- Other debts +€10,166
up €10,166 (+295.3%), from €3,443 to €13,608
- Profit (loss) carried forward +€1,095
up €1,095 (+1.9%), from -€56,271 to -€55,176
- Accrued charges and deferred income +€636
up €636 (+91.5%), from €695 to €1,331
- Gross operating margin -€950
down €950 (-46.4%), from €2,045 to €1,095
- Financial income -€93
no longer reported in 2024 (was €93)
- Financial charges -€79
no longer reported in 2024 (was €79)
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 | €25,200 | €25,141 | -€59 | -0.2% |
| Fixed assets | 21/28 | €130 | - | -€130 | |
| Financial fixed assets | 28 | €130 | - | -€130 | |
| Current assets | 29/58 | €25,069 | €25,141 | +€71 | +0.3% |
| Stocks and contracts in progress | 3 | €22,557 | €22,557 | = | 0.0% |
| Stocks | 30/36 | €22,557 | €22,557 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,426 | €2,584 | +€158 | +6.5% |
| Other amounts receivable | 41 | €2,426 | €2,584 | +€158 | +6.5% |
| Cash at bank and in hand | 54/58 | €86 | - | -€86 | |
| Total equity and liabilities | 10/49 | €25,200 | €25,141 | -€59 | -0.2% |
| Equity | 10/15 | €5,702 | €6,798 | +€1,095 | +19.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Outside capital | 11 | €61,973 | €61,973 | = | 0.0% |
| Other | 1109/19 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,271 | -€55,176 | +€1,095 | +1.9% |
| Amounts payable | 17/49 | €19,497 | €18,343 | -€1,154 | -5.9% |
| Amounts payable within one year | 42/48 | €18,802 | €17,012 | -€1,790 | -9.5% |
| Trade debts | 44 | €13,831 | €1,876 | -€11,956 | -86.4% |
| Suppliers | 440/4 | €13,831 | €1,876 | -€11,956 | -86.4% |
| Taxes, remuneration and social security | 45 | €1,528 | €1,528 | = | 0.0% |
| Taxes | 450/3 | €1,528 | €1,528 | = | 0.0% |
| Other amounts payable | 47/48 | €3,443 | €13,608 | +€10,166 | +295.3% |
| Accrued charges and deferred income | 492/3 | €695 | €1,331 | +€636 | +91.5% |
| Gross operating margin | 9900 | €2,045 | €1,095 | -€950 | -46.4% |
| Operating profit (loss) | 9901 | €2,045 | €1,095 | -€950 | -46.4% |
| Financial income | 75/76B | €93 | - | -€93 | |
| Recurring financial income | 75 | €93 | - | -€93 | |
| Financial charges | 65/66B | €79 | - | -€79 | |
| Recurring financial charges | 65 | €79 | - | -€79 | |
| Profit (loss) for the period before taxes | 9903 | €2,059 | €1,095 | -€964 | -46.8% |
| Profit (loss) for the period | 9904 | €2,059 | €1,095 | -€964 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,059 | €1,095 | -€964 | -46.8% |
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 4 October 2026 via checked.be.