BY NG: 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.
BY NG
Largest movements
- Tangible fixed assets -€5,598
down €5,598 (-93.5%), from €5,986 to €388
of which Leasing and similar rights: -€5,369
- Receivables within one year -€2,193
no longer reported in 2024 (was €2,193)
- Cash +€1,849
up €1,849 (+503.7%), from €367 to €2,216
mainly Depreciation (+€5,702) and Other debts (+€2,939)
- Formation expenses -€105
no longer reported in 2024 (was €105)
- Profit (loss) carried forward -€4,714
down €4,714 (-17.0%), from -€27,662 to -€32,377
- Debts after one year -€3,309
no longer reported in 2024 (was €3,309)
- Current portion of long-term debt -€3,024
down €3,024 (-59.3%), from €5,103 to €2,079
- Other debts +€2,939
up €2,939 (+100.6%), from €2,921 to €5,860
- Trade debts +€2,090
up €2,090 (+45.2%), from €4,624 to €6,714
- Financial charges +€1,497
up €1,497 (+143.8%), from €1,040 to €2,537
- Other operating charges -€1,078
down €1,078 (-68.9%), from €1,564 to €486
- Gross operating margin +€759
up €759 (+20.9%), from €3,631 to €4,389
- Depreciation -€460
down €460 (-7.5%), from €6,162 to €5,702
- Taxes +€59
up €59 (+18.5%), from €320 to €379
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 | €8,662 | €2,605 | -€6,057 | -69.9% |
| Formation expenses | 20 | €105 | - | -€105 | |
| Fixed assets | 21/28 | €5,986 | €388 | -€5,598 | -93.5% |
| Tangible fixed assets | 22/27 | €5,986 | €388 | -€5,598 | -93.5% |
| Furniture and vehicles | 24 | €484 | €256 | -€228 | -47.2% |
| Leasing and similar rights | 25 | €5,502 | €132 | -€5,369 | -97.6% |
| Current assets | 29/58 | €2,571 | €2,216 | -€355 | -13.8% |
| Amounts receivable within one year | 40/41 | €2,193 | - | -€2,193 | |
| Trade receivables | 40 | €2,193 | - | -€2,193 | |
| Cash at bank and in hand | 54/58 | €367 | €2,216 | +€1,849 | +503.7% |
| Deferred charges and accrued income | 490/1 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €8,662 | €2,605 | -€6,057 | -69.9% |
| Equity | 10/15 | -€15,460 | -€20,175 | -€4,714 | -30.5% |
| Contributions | 10/11 | €12,202 | €12,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,662 | -€32,377 | -€4,714 | -17.0% |
| Amounts payable | 17/49 | €24,122 | €22,779 | -€1,343 | -5.6% |
| Amounts payable after more than one year | 17 | €3,309 | - | -€3,309 | |
| Financial debts | 170/4 | €3,309 | - | -€3,309 | |
| Amounts payable within one year | 42/48 | €20,813 | €22,779 | +€1,966 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €5,103 | €2,079 | -€3,024 | -59.3% |
| Trade debts | 44 | €4,624 | €6,714 | +€2,090 | +45.2% |
| Suppliers | 440/4 | €4,624 | €6,714 | +€2,090 | +45.2% |
| Taxes, remuneration and social security | 45 | €8,165 | €8,127 | -€38 | -0.5% |
| Taxes | 450/3 | €8,165 | €8,127 | -€38 | -0.5% |
| Other amounts payable | 47/48 | €2,921 | €5,860 | +€2,939 | +100.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,162 | €5,702 | -€460 | -7.5% |
| Other operating charges | 640/8 | €1,564 | €486 | -€1,078 | -68.9% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €3,631 | €4,389 | +€759 | +20.9% |
| Operating profit (loss) | 9901 | -€4,696 | -€1,799 | +€2,897 | +61.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +177.8% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +177.8% |
| Financial charges | 65/66B | €1,040 | €2,537 | +€1,497 | +143.8% |
| Recurring financial charges | 65 | €1,040 | €2,537 | +€1,497 | +143.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,736 | -€4,335 | +€1,401 | +24.4% |
| Income taxes | 67/77 | €320 | €379 | +€59 | +18.5% |
| Profit (loss) for the period | 9904 | -€6,056 | -€4,714 | +€1,342 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,056 | -€4,714 | +€1,342 | +22.2% |
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 5 October 2026 via checked.be.