Compliance Tree: 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.
Compliance Tree
Largest movements
- Cash +€22,413
up €22,413 (+56.8%), from €39,487 to €61,900
mainly Other debts (+€100,000) and Net result for the year (+€53,390)
- Receivables within one year +€3,886
up €3,886 (+991%), from €392 to €4,278
- Other debts +€100,000
new in 2024: €100,000
- Profit (loss) carried forward -€46,610
down €46,610 (-42.8%), from €109,008 to €62,398
- Debts after one year -€21,640
down €21,640 (-27.8%), from €77,818 to €56,178
- Tax, wage and social debts -€8,650
down €8,650 (-100%), from €8,650 to €0
- Financial income +€16,924
up €16,924 (+103%), from €16,415 to €33,338
- Taxes +€4,250
up €4,250 (+31.3%), from €13,574 to €17,824
- Financial charges -€562
down €562 (-22.4%), from €2,514 to €1,952
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 | €217,656 | €243,955 | +€26,298 | +12.1% |
| Fixed assets | 21/28 | €177,777 | €177,777 | = | 0.0% |
| Financial fixed assets | 28 | €177,777 | €177,777 | = | 0.0% |
| Current assets | 29/58 | €39,879 | €66,178 | +€26,298 | +65.9% |
| Amounts receivable within one year | 40/41 | €392 | €4,278 | +€3,886 | +991% |
| Other amounts receivable | 41 | €392 | €4,278 | +€3,886 | +991% |
| Cash at bank and in hand | 54/58 | €39,487 | €61,900 | +€22,413 | +56.8% |
| Total equity and liabilities | 10/49 | €217,656 | €243,955 | +€26,298 | +12.1% |
| Equity | 10/15 | €110,008 | €63,398 | -€46,610 | -42.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,008 | €62,398 | -€46,610 | -42.8% |
| Amounts payable | 17/49 | €107,648 | €180,557 | +€72,908 | +67.7% |
| Amounts payable after more than one year | 17 | €77,818 | €56,178 | -€21,640 | -27.8% |
| Financial debts | 170/4 | €77,818 | €56,178 | -€21,640 | -27.8% |
| Amounts payable within one year | 42/48 | €29,830 | €123,983 | +€94,153 | +316% |
| Current portion of amounts payable after more than one year | 42 | €21,180 | €23,423 | +€2,242 | +10.6% |
| Trade debts | 44 | €0 | €561 | +€561 | |
| Suppliers | 440/4 | €0 | €561 | +€561 | |
| Taxes, remuneration and social security | 45 | €8,650 | €0 | -€8,650 | -100% |
| Taxes | 450/3 | €8,650 | €0 | -€8,650 | -100% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €395 | +€395 | |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.7% |
| Gross operating margin | 9900 | €40,684 | €40,279 | -€405 | -1.0% |
| Operating profit (loss) | 9901 | €40,236 | €39,828 | -€408 | -1.0% |
| Financial income | 75/76B | €16,415 | €33,338 | +€16,924 | +103% |
| Recurring financial income | 75 | €16,415 | €33,338 | +€16,924 | +103% |
| Financial charges | 65/66B | €2,514 | €1,952 | -€562 | -22.4% |
| Recurring financial charges | 65 | €2,514 | €1,952 | -€562 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €54,136 | €71,214 | +€17,078 | +31.5% |
| Income taxes | 67/77 | €13,574 | €17,824 | +€4,250 | +31.3% |
| Profit (loss) for the period | 9904 | €40,562 | €53,390 | +€12,828 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,562 | €53,390 | +€12,828 | +31.6% |
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 27 October 2026 via checked.be.