Chap: 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.
Chap
Largest movements
- Tangible fixed assets +€5,544
up €5,544 (+518.7%), from €1,069 to €6,613
of which Furniture and vehicles: +€5,919
- Receivables within one year +€391
up €391 (+1.3%), from €29,936 to €30,327
of which Trade receivables: +€8,452
- Cash +€377
up €377 (+734.7%), from €51 to €429
mainly Net result for the year (+€21,249) and Tax, wage and social debts (+€9,054)
- Trade debts -€23,991
down €23,991 (-94.6%), from €25,353 to €1,362
- Profit (loss) carried forward +€21,249
up €21,249 (+55.5%), from -€38,284 to -€17,035
- Tax, wage and social debts +€9,054
up €9,054 (+21.1%), from €42,987 to €52,041
- Taxes -€32,028
no longer reported in 2024 (was €32,028)
- Gross operating margin +€30,790
up €30,790, from -€9,057 to €21,733
- Financial charges -€2,161
down €2,161 (-95.2%), from €2,269 to €108
- Other operating charges -€800
no longer reported in 2024 (was €800)
- Depreciation +€318
up €318 (+551.9%), from €58 to €375
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 | €31,056 | €37,369 | +€6,312 | +20.3% |
| Fixed assets | 21/28 | €1,069 | €6,613 | +€5,544 | +518.7% |
| Tangible fixed assets | 22/27 | €1,069 | €6,613 | +€5,544 | +518.7% |
| Plant, machinery and equipment | 23 | €1,069 | €693 | -€375 | -35.1% |
| Furniture and vehicles | 24 | - | €5,919 | +€5,919 | |
| Current assets | 29/58 | €29,988 | €30,756 | +€768 | +2.6% |
| Amounts receivable within one year | 40/41 | €29,936 | €30,327 | +€391 | +1.3% |
| Trade receivables | 40 | - | €8,452 | +€8,452 | |
| Other amounts receivable | 41 | €29,936 | €21,875 | -€8,061 | -26.9% |
| Cash at bank and in hand | 54/58 | €51 | €429 | +€377 | +734.7% |
| Total equity and liabilities | 10/49 | €31,056 | €37,369 | +€6,312 | +20.3% |
| Equity | 10/15 | -€37,284 | -€16,035 | +€21,249 | +57.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,284 | -€17,035 | +€21,249 | +55.5% |
| Amounts payable | 17/49 | €68,340 | €53,403 | -€14,937 | -21.9% |
| Amounts payable within one year | 42/48 | €68,340 | €53,403 | -€14,937 | -21.9% |
| Trade debts | 44 | €25,353 | €1,362 | -€23,991 | -94.6% |
| Suppliers | 440/4 | €25,353 | €1,362 | -€23,991 | -94.6% |
| Taxes, remuneration and social security | 45 | €42,987 | €52,041 | +€9,054 | +21.1% |
| Taxes | 450/3 | €42,987 | €52,041 | +€9,054 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €375 | +€318 | +551.9% |
| Other operating charges | 640/8 | €800 | - | -€800 | |
| Non-recurring operating charges | 66A | €1,159 | - | -€1,159 | |
| Gross operating margin | 9900 | -€9,057 | €21,733 | +€30,790 | |
| Operating profit (loss) | 9901 | -€11,074 | €21,358 | +€32,431 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,269 | €108 | -€2,161 | -95.2% |
| Recurring financial charges | 65 | €2,269 | €108 | -€2,161 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,342 | €21,249 | +€34,591 | |
| Income taxes | 67/77 | €32,028 | - | -€32,028 | |
| Profit (loss) for the period | 9904 | -€45,369 | €21,249 | +€66,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,369 | €21,249 | +€66,618 |
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 10 October 2026 via checked.be.