Checksum: 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.
Checksum
Largest movements
- Cash -€91,102
down €91,102 (-76.2%), from €119,501 to €28,399
mainly Other debts (-€195,650) and Receivables within one year (-€27,391)
- Receivables within one year +€27,391
up €27,391 (+5.1%), from €535,737 to €563,128
of which Trade receivables: +€23,667
- Other debts -€195,650
down €195,650 (-100.0%), from €195,650 to €0
- Profit (loss) carried forward +€146,400
up €146,400, from €0 to €146,400
- Tax, wage and social debts -€13,165
down €13,165 (-72.0%), from €18,289 to €5,124
- Gross operating margin +€31,837
up €31,837 (+22.6%), from €140,646 to €172,483
- Taxes +€13,425
up €13,425 (+42.0%), from €31,990 to €45,416
- Financial income +€8,316
up €8,316 (+48.7%), from €17,084 to €25,401
- Depreciation -€2,115
down €2,115 (-52.8%), from €4,006 to €1,892
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 | €663,287 | €597,148 | -€66,139 | -10.0% |
| Fixed assets | 21/28 | €6,314 | €5,620 | -€694 | -11.0% |
| Tangible fixed assets | 22/27 | €6,314 | €5,620 | -€694 | -11.0% |
| Furniture and vehicles | 24 | €4,360 | €4,154 | -€205 | -4.7% |
| Other tangible fixed assets | 26 | €1,954 | €1,466 | -€489 | -25.0% |
| Current assets | 29/58 | €656,973 | €591,528 | -€65,445 | -10.0% |
| Amounts receivable within one year | 40/41 | €535,737 | €563,128 | +€27,391 | +5.1% |
| Trade receivables | 40 | €32,516 | €56,183 | +€23,667 | +72.8% |
| Other amounts receivable | 41 | €503,221 | €506,945 | +€3,724 | +0.7% |
| Cash at bank and in hand | 54/58 | €119,501 | €28,399 | -€91,102 | -76.2% |
| Deferred charges and accrued income | 490/1 | €1,735 | €0 | -€1,735 | -100.0% |
| Total equity and liabilities | 10/49 | €663,287 | €597,148 | -€66,139 | -10.0% |
| Equity | 10/15 | €359,650 | €506,050 | +€146,400 | +40.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €339,650 | €339,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €339,650 | €339,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €146,400 | +€146,400 | |
| Amounts payable | 17/49 | €303,637 | €91,097 | -€212,539 | -70.0% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €273,037 | €60,197 | -€212,839 | -78.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €55,000 | €55,000 | = | 0.0% |
| Credit institutions | 430/8 | €55,000 | €55,000 | = | 0.0% |
| Trade debts | 44 | €4,098 | €74 | -€4,024 | -98.2% |
| Suppliers | 440/4 | €4,098 | €74 | -€4,024 | -98.2% |
| Taxes, remuneration and social security | 45 | €18,289 | €5,124 | -€13,165 | -72.0% |
| Taxes | 450/3 | €18,289 | €5,124 | -€13,165 | -72.0% |
| Other amounts payable | 47/48 | €195,650 | €0 | -€195,650 | -100.0% |
| Accrued charges and deferred income | 492/3 | €600 | €900 | +€300 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,006 | €1,892 | -€2,115 | -52.8% |
| Other operating charges | 640/8 | €1,323 | €523 | -€800 | -60.4% |
| Non-recurring operating charges | 66A | €1,817 | €0 | -€1,817 | -100.0% |
| Gross operating margin | 9900 | €140,646 | €172,483 | +€31,837 | +22.6% |
| Operating profit (loss) | 9901 | €133,500 | €170,068 | +€36,568 | +27.4% |
| Financial income | 75/76B | €17,084 | €25,401 | +€8,316 | +48.7% |
| Recurring financial income | 75 | €17,084 | €25,401 | +€8,316 | +48.7% |
| Financial charges | 65/66B | €4,551 | €3,653 | -€897 | -19.7% |
| Recurring financial charges | 65 | €4,551 | €3,653 | -€897 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €146,034 | €191,816 | +€45,782 | +31.4% |
| Income taxes | 67/77 | €31,990 | €45,416 | +€13,425 | +42.0% |
| Profit (loss) for the period | 9904 | €114,044 | €146,400 | +€32,356 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,044 | €146,400 | +€32,356 | +28.4% |
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.