COLOR 7: 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.
COLOR 7
Largest movements
- Cash +€13,941
up €13,941 (+563%), from €2,478 to €16,419
mainly Net result for the year (+€17,086) and Receivables within one year (+€7,309)
- Receivables within one year -€7,309
down €7,309 (-14.0%), from €52,128 to €44,819
of which Other amounts receivable: -€8,581
- Deferred charges and accrued income +€1,442
up €1,442 (+1,427%), from €101 to €1,543
- Profit (loss) carried forward +€17,086
up €17,086 (+59.2%), from €28,855 to €45,941
- Trade debts -€15,190
down €15,190 (-93.5%), from €16,241 to €1,051
- Current portion of long-term debt +€3,998
new in 2024: €3,998
- Debts after one year +€3,127
new in 2024: €3,127
- Tax, wage and social debts -€947
down €947 (-20.8%), from €4,556 to €3,609
- Staff costs -€13,171
down €13,171 (-69.6%), from €18,912 to €5,741
- Gross operating margin +€12,295
up €12,295 (+87.4%), from €14,063 to €26,358
- Taxes -€7,658
down €7,658 (-96.9%), from €7,907 to €249
- Other operating charges -€1,432
down €1,432 (-64.8%), from €2,209 to €777
- Financial charges +€847
up €847 (+51.0%), from €1,660 to €2,507
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 | €55,151 | €63,226 | +€8,075 | +14.6% |
| Fixed assets | 21/28 | €444 | €444 | = | 0.0% |
| Financial fixed assets | 28 | €444 | €444 | = | 0.0% |
| Current assets | 29/58 | €54,707 | €62,782 | +€8,075 | +14.8% |
| Amounts receivable within one year | 40/41 | €52,128 | €44,819 | -€7,309 | -14.0% |
| Trade receivables | 40 | €8,708 | €9,980 | +€1,272 | +14.6% |
| Other amounts receivable | 41 | €43,421 | €34,839 | -€8,581 | -19.8% |
| Cash at bank and in hand | 54/58 | €2,478 | €16,419 | +€13,941 | +563% |
| Deferred charges and accrued income | 490/1 | €101 | €1,543 | +€1,442 | +1,427% |
| Total equity and liabilities | 10/49 | €55,151 | €63,226 | +€8,075 | +14.6% |
| Equity | 10/15 | €34,355 | €51,441 | +€17,086 | +49.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,855 | €45,941 | +€17,086 | +59.2% |
| Amounts payable | 17/49 | €20,796 | €11,785 | -€9,012 | -43.3% |
| Amounts payable after more than one year | 17 | - | €3,127 | +€3,127 | |
| Financial debts | 170/4 | - | €3,127 | +€3,127 | |
| Amounts payable within one year | 42/48 | €20,796 | €8,658 | -€12,139 | -58.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,998 | +€3,998 | |
| Trade debts | 44 | €16,241 | €1,051 | -€15,190 | -93.5% |
| Suppliers | 440/4 | €16,241 | €1,051 | -€15,190 | -93.5% |
| Taxes, remuneration and social security | 45 | €4,556 | €3,609 | -€947 | -20.8% |
| Taxes | 450/3 | €4,556 | €3,609 | -€947 | -20.8% |
| Remuneration, social security and pensions | 62 | €18,912 | €5,741 | -€13,171 | -69.6% |
| Other operating charges | 640/8 | €2,209 | €777 | -€1,432 | -64.8% |
| Gross operating margin | 9900 | €14,063 | €26,358 | +€12,295 | +87.4% |
| Operating profit (loss) | 9901 | -€7,057 | €19,841 | +€26,898 | |
| Financial income | 75/76B | €56 | €1 | -€56 | -98.9% |
| Recurring financial income | 75 | €56 | €1 | -€56 | -98.9% |
| Financial charges | 65/66B | €1,660 | €2,507 | +€847 | +51.0% |
| Recurring financial charges | 65 | €1,660 | €2,507 | +€847 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,661 | €17,335 | +€25,995 | |
| Income taxes | 67/77 | €7,907 | €249 | -€7,658 | -96.9% |
| Profit (loss) for the period | 9904 | -€16,567 | €17,086 | +€33,653 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,567 | €17,086 | +€33,653 |
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 30 October 2026 via checked.be.