C.A.: 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.
C.A.
Largest movements
- Cash -€23,440
down €23,440 (-38.0%), from €61,605 to €38,166
mainly Net result for the year (-€39,617) and Tax, wage and social debts (-€7,790)
- Receivables within one year -€19,778
down €19,778 (-47.8%), from €41,354 to €21,576
of which Trade receivables: -€19,716
- Stocks and contracts -€1,441
no longer reported in 2024 (was €1,441)
- Profit (loss) carried forward -€39,617
down €39,617 (-78.1%), from €50,730 to €11,114
- Tax, wage and social debts -€7,790
down €7,790 (-76.7%), from €10,162 to €2,372
of which Taxes: -€8,064
- Trade debts +€2,734
new in 2024: €2,734
- Gross operating margin -€78,826
down €78,826, from €41,194 to -€37,632
- Taxes -€8,670
down €8,670 (-96.9%), from €8,948 to €278
- Financial charges +€845
up €845, from -€562 to €283
- Financial income +€800
up €800 (+105%), from €765 to €1,565
- Depreciation +€671
up €671 (+97.6%), from €688 to €1,358
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 | €115,839 | €71,166 | -€44,673 | -38.6% |
| Fixed assets | 21/28 | €11,439 | €10,576 | -€863 | -7.5% |
| Tangible fixed assets | 22/27 | €5,739 | €4,876 | -€863 | -15.0% |
| Plant, machinery and equipment | 23 | €5,739 | €4,876 | -€863 | -15.0% |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €104,400 | €60,591 | -€43,810 | -42.0% |
| Stocks and contracts in progress | 3 | €1,441 | - | -€1,441 | |
| Stocks | 30/36 | €1,441 | - | -€1,441 | |
| Amounts receivable within one year | 40/41 | €41,354 | €21,576 | -€19,778 | -47.8% |
| Trade receivables | 40 | €20,831 | €1,115 | -€19,716 | -94.6% |
| Other amounts receivable | 41 | €20,523 | €20,461 | -€62 | -0.3% |
| Cash at bank and in hand | 54/58 | €61,605 | €38,166 | -€23,440 | -38.0% |
| Deferred charges and accrued income | 490/1 | - | €849 | +€849 | |
| Total equity and liabilities | 10/49 | €115,839 | €71,166 | -€44,673 | -38.6% |
| Equity | 10/15 | €105,677 | €66,061 | -€39,617 | -37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,347 | €36,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,487 | €34,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,730 | €11,114 | -€39,617 | -78.1% |
| Amounts payable | 17/49 | €10,162 | €5,106 | -€5,056 | -49.8% |
| Amounts payable within one year | 42/48 | €10,162 | €5,106 | -€5,056 | -49.8% |
| Trade debts | 44 | - | €2,734 | +€2,734 | |
| Suppliers | 440/4 | - | €2,734 | +€2,734 | |
| Taxes, remuneration and social security | 45 | €10,162 | €2,372 | -€7,790 | -76.7% |
| Taxes | 450/3 | €10,162 | €2,098 | -€8,064 | -79.4% |
| Remuneration and social security | 454/9 | - | €274 | +€274 | |
| Remuneration, social security and pensions | 62 | - | €275 | +€275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €1,358 | +€671 | +97.6% |
| Other operating charges | 640/8 | €1,328 | €1,356 | +€28 | +2.1% |
| Gross operating margin | 9900 | €41,194 | -€37,632 | -€78,826 | |
| Operating profit (loss) | 9901 | €39,179 | -€40,621 | -€79,800 | |
| Financial income | 75/76B | €765 | €1,565 | +€800 | +105% |
| Recurring financial income | 75 | €765 | €1,565 | +€800 | +105% |
| Financial charges | 65/66B | -€562 | €283 | +€845 | |
| Recurring financial charges | 65 | -€562 | €283 | +€845 | |
| Profit (loss) for the period before taxes | 9903 | €40,505 | -€39,339 | -€79,844 | |
| Income taxes | 67/77 | €8,948 | €278 | -€8,670 | -96.9% |
| Profit (loss) for the period | 9904 | €31,558 | -€39,617 | -€71,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,558 | -€39,617 | -€71,174 |
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 19 October 2026 via checked.be.