Come Back: 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.
Come Back
Largest movements
- Receivables after one year -€25,000
no longer reported in 2024 (was €25,000)
- Receivables within one year -€22,300
down €22,300 (-59.4%), from €37,513 to €15,213
of which Other amounts receivable: -€30,870
- Cash +€7,026
up €7,026 (+106.1%), from €6,625 to €13,651
mainly Other debts (+€30,289) and Receivables after one year (+€25,000)
- Other debts +€30,289
new in 2024: €30,289
- Profit (loss) carried forward -€24,988
down €24,988, from €6,713 to -€18,275
- Tax, wage and social debts -€15,238
down €15,238 (-56.4%), from €27,018 to €11,780
of which Taxes: -€11,636
- Short-term financial debts -€13,984
no longer reported in 2024 (was €13,984)
- Trade debts -€13,965
down €13,965 (-51.2%), from €27,284 to €13,319
- Gross operating margin -€14,370
down €14,370 (-17.3%), from €83,023 to €68,653
- Staff costs -€7,875
down €7,875 (-9.3%), from €84,939 to €77,064
- Depreciation +€3,053
up €3,053 (+38.4%), from €7,956 to €11,009
- Other operating charges -€1,416
down €1,416 (-19.8%), from €7,157 to €5,741
- Taxes -€1,064
new in 2024: -€1,064
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 | €120,183 | €78,907 | -€41,276 | -34.3% |
| Fixed assets | 21/28 | €46,207 | €45,204 | -€1,003 | -2.2% |
| Tangible fixed assets | 22/27 | €44,914 | €44,063 | -€851 | -1.9% |
| Plant, machinery and equipment | 23 | €28,319 | €30,826 | +€2,507 | +8.9% |
| Furniture and vehicles | 24 | - | €463 | +€463 | |
| Other tangible fixed assets | 26 | €16,595 | €12,774 | -€3,821 | -23.0% |
| Financial fixed assets | 28 | €1,293 | €1,141 | -€152 | -11.8% |
| Current assets | 29/58 | €73,976 | €33,703 | -€40,273 | -54.4% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Stocks and contracts in progress | 3 | €4,838 | €4,839 | +€1 | 0.0% |
| Stocks | 30/36 | €4,838 | €4,839 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €37,513 | €15,213 | -€22,300 | -59.4% |
| Trade receivables | 40 | €6,643 | €15,213 | +€8,570 | +129.0% |
| Other amounts receivable | 41 | €30,870 | - | -€30,870 | |
| Cash at bank and in hand | 54/58 | €6,625 | €13,651 | +€7,026 | +106.1% |
| Total equity and liabilities | 10/49 | €120,183 | €78,907 | -€41,276 | -34.3% |
| Equity | 10/15 | €41,897 | €16,909 | -€24,988 | -59.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,984 | €28,984 | = | 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 | €27,124 | €27,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,713 | -€18,275 | -€24,988 | |
| Amounts payable | 17/49 | €78,286 | €61,998 | -€16,288 | -20.8% |
| Amounts payable after more than one year | 17 | €10,000 | €6,610 | -€3,390 | -33.9% |
| Financial debts | 170/4 | - | €6,610 | +€6,610 | |
| Advances received on contracts in progress | 176 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €68,286 | €55,388 | -€12,898 | -18.9% |
| Financial debts | 43 | €13,984 | - | -€13,984 | |
| Credit institutions | 430/8 | €13,984 | - | -€13,984 | |
| Trade debts | 44 | €27,284 | €13,319 | -€13,965 | -51.2% |
| Suppliers | 440/4 | €27,284 | €13,319 | -€13,965 | -51.2% |
| Taxes, remuneration and social security | 45 | €27,018 | €11,780 | -€15,238 | -56.4% |
| Taxes | 450/3 | €17,912 | €6,276 | -€11,636 | -65.0% |
| Remuneration and social security | 454/9 | €9,106 | €5,504 | -€3,602 | -39.6% |
| Other amounts payable | 47/48 | - | €30,289 | +€30,289 | |
| Remuneration, social security and pensions | 62 | €84,939 | €77,064 | -€7,875 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,956 | €11,009 | +€3,053 | +38.4% |
| Other operating charges | 640/8 | €7,157 | €5,741 | -€1,416 | -19.8% |
| Gross operating margin | 9900 | €83,023 | €68,653 | -€14,370 | -17.3% |
| Operating profit (loss) | 9901 | -€17,029 | -€25,161 | -€8,132 | -47.8% |
| Financial income | 75/76B | €7 | €27 | +€20 | +285.7% |
| Recurring financial income | 75 | €7 | €27 | +€20 | +285.7% |
| Non-recurring financial income | 76B | - | €27 | +€27 | |
| Financial charges | 65/66B | €822 | €918 | +€96 | +11.7% |
| Recurring financial charges | 65 | €822 | €918 | +€96 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,844 | -€26,052 | -€8,208 | -46.0% |
| Income taxes | 67/77 | - | -€1,064 | -€1,064 | |
| Profit (loss) for the period | 9904 | -€17,844 | -€24,988 | -€7,144 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,844 | -€24,988 | -€7,144 | -40.0% |
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.