Chronica: 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.
Chronica
Largest movements
- Receivables within one year +€50,940
up €50,940 (+52.0%), from €97,894 to €148,834
of which Trade receivables: +€52,674
- Cash +€17,992
up €17,992 (+58.3%), from €30,846 to €48,838
mainly Trade debts (+€103,354) and Net result for the year (+€157)
- Stocks and contracts +€17,233
up €17,233 (+93.0%), from €18,522 to €35,755
- Trade debts +€103,354
up €103,354 (+150.5%), from €68,674 to €172,029
- Tax, wage and social debts -€14,342
down €14,342 (-74.9%), from €19,151 to €4,808
- Other debts -€3,003
down €3,003 (-17.3%), from €17,350 to €14,347
- Gross operating margin +€688
up €688 (+63.8%), from €1,079 to €1,767
- Financial charges +€585
up €585 (+642.5%), from €91 to €676
- Other operating charges -€300
no longer reported in 2024 (was €300)
- Taxes -€171
down €171 (-15.5%), from €1,108 to €936
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 | €147,262 | €233,427 | +€86,166 | +58.5% |
| Current assets | 29/58 | €147,262 | €233,427 | +€86,166 | +58.5% |
| Stocks and contracts in progress | 3 | €18,522 | €35,755 | +€17,233 | +93.0% |
| Stocks | 30/36 | €18,522 | €35,755 | +€17,233 | +93.0% |
| Amounts receivable within one year | 40/41 | €97,894 | €148,834 | +€50,940 | +52.0% |
| Trade receivables | 40 | €89,703 | €142,377 | +€52,674 | +58.7% |
| Other amounts receivable | 41 | €8,191 | €6,457 | -€1,734 | -21.2% |
| Cash at bank and in hand | 54/58 | €30,846 | €48,838 | +€17,992 | +58.3% |
| Total equity and liabilities | 10/49 | €147,262 | €233,427 | +€86,166 | +58.5% |
| Equity | 10/15 | €42,087 | €42,244 | +€157 | +0.4% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Capital | 10 | €9,000 | €9,000 | = | 0.0% |
| Issued capital | 100 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,087 | €33,244 | +€157 | +0.5% |
| Amounts payable | 17/49 | €105,175 | €191,183 | +€86,009 | +81.8% |
| Amounts payable within one year | 42/48 | €105,175 | €191,183 | +€86,009 | +81.8% |
| Trade debts | 44 | €68,674 | €172,029 | +€103,354 | +150.5% |
| Suppliers | 440/4 | €68,674 | €172,029 | +€103,354 | +150.5% |
| Taxes, remuneration and social security | 45 | €19,151 | €4,808 | -€14,342 | -74.9% |
| Taxes | 450/3 | €19,151 | €4,808 | -€14,342 | -74.9% |
| Other amounts payable | 47/48 | €17,350 | €14,347 | -€3,003 | -17.3% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | €1,079 | €1,767 | +€688 | +63.8% |
| Operating profit (loss) | 9901 | €779 | €1,767 | +€988 | +126.8% |
| Financial income | 75/76B | €12 | €2 | -€10 | -80.6% |
| Recurring financial income | 75 | €12 | €2 | -€10 | -80.6% |
| Financial charges | 65/66B | €91 | €676 | +€585 | +642.5% |
| Recurring financial charges | 65 | €91 | €676 | +€585 | +642.5% |
| Profit (loss) for the period before taxes | 9903 | €700 | €1,093 | +€394 | +56.2% |
| Income taxes | 67/77 | €1,108 | €936 | -€171 | -15.5% |
| Profit (loss) for the period | 9904 | -€408 | €157 | +€565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€408 | €157 | +€565 |
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 8 October 2026 via checked.be.