CONCEPT SUPPORT: 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.
CONCEPT SUPPORT
Largest movements
- Cash -€19,488
down €19,488 (-98.9%), from €19,699 to €211
mainly Receivables within one year (-€14,619) and Investment in fixed assets (net) (-€4,413)
- Receivables within one year +€14,619
up €14,619 (+38.5%), from €37,985 to €52,604
of which Other amounts receivable: +€15,038
- Deferred charges and accrued income +€2,320
up €2,320 (+173.3%), from €1,339 to €3,660
- Trade debts -€1,118
down €1,118 (-19.0%), from €5,879 to €4,761
- Tax, wage and social debts -€840
down €840 (-24.2%), from €3,471 to €2,631
- Gross operating margin +€9,015
up €9,015, from -€6,131 to €2,884
- Financial income +€1,692
up €1,692 (+256.5%), from €659 to €2,351
- Depreciation +€936
up €936 (+29.8%), from €3,140 to €4,077
- Other operating charges +€530
up €530 (+106.0%), from €500 to €1,029
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 | €74,480 | €72,268 | -€2,212 | -3.0% |
| Fixed assets | 21/28 | €15,457 | €15,793 | +€336 | +2.2% |
| Tangible fixed assets | 22/27 | €15,299 | €15,636 | +€336 | +2.2% |
| Plant, machinery and equipment | 23 | €297 | €183 | -€114 | -38.5% |
| Furniture and vehicles | 24 | €177 | €3,340 | +€3,163 | +1790.2% |
| Other tangible fixed assets | 26 | €14,826 | €12,113 | -€2,713 | -18.3% |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €59,023 | €56,474 | -€2,548 | -4.3% |
| Amounts receivable within one year | 40/41 | €37,985 | €52,604 | +€14,619 | +38.5% |
| Trade receivables | 40 | €8,265 | €7,846 | -€418 | -5.1% |
| Other amounts receivable | 41 | €29,720 | €44,758 | +€15,038 | +50.6% |
| Cash at bank and in hand | 54/58 | €19,699 | €211 | -€19,488 | -98.9% |
| Deferred charges and accrued income | 490/1 | €1,339 | €3,660 | +€2,320 | +173.3% |
| Total equity and liabilities | 10/49 | €74,480 | €72,268 | -€2,212 | -3.0% |
| Equity | 10/15 | €65,023 | €64,589 | -€434 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,823 | €58,389 | -€434 | -0.7% |
| 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 | €56,963 | €56,529 | -€434 | -0.8% |
| Amounts payable | 17/49 | €9,457 | €7,679 | -€1,778 | -18.8% |
| Amounts payable within one year | 42/48 | €9,350 | €7,392 | -€1,958 | -20.9% |
| Trade debts | 44 | €5,879 | €4,761 | -€1,118 | -19.0% |
| Suppliers | 440/4 | €5,879 | €4,761 | -€1,118 | -19.0% |
| Taxes, remuneration and social security | 45 | €3,471 | €2,631 | -€840 | -24.2% |
| Taxes | 450/3 | €3,471 | €2,631 | -€840 | -24.2% |
| Accrued charges and deferred income | 492/3 | €107 | €287 | +€180 | +168.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,140 | €4,077 | +€936 | +29.8% |
| Other operating charges | 640/8 | €500 | €1,029 | +€530 | +106.0% |
| Gross operating margin | 9900 | -€6,131 | €2,884 | +€9,015 | |
| Operating profit (loss) | 9901 | -€9,771 | -€2,222 | +€7,549 | +77.3% |
| Financial income | 75/76B | €659 | €2,351 | +€1,692 | +256.5% |
| Recurring financial income | 75 | €659 | €2,351 | +€1,692 | +256.5% |
| Financial charges | 65/66B | €513 | €563 | +€50 | +9.7% |
| Recurring financial charges | 65 | €513 | €563 | +€50 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,625 | -€434 | +€9,191 | +95.5% |
| Profit (loss) for the period | 9904 | -€9,625 | -€434 | +€9,191 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,625 | -€434 | +€9,191 | +95.5% |
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 29 September 2026 via checked.be.