CONCEPTWRITER: 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.
CONCEPTWRITER
Largest movements
- Tangible fixed assets -€11,565
down €11,565 (-31.6%), from €36,600 to €25,035
- Cash -€8,748
down €8,748 (-86.5%), from €10,114 to €1,366
mainly Debts after one year (-€10,205) and Net result for the year (-€5,825)
- Deferred charges and accrued income +€3,153
new in 2024: €3,153
- Debts after one year -€10,205
down €10,205 (-79.8%), from €12,783 to €2,578
- Profit (loss) carried forward -€5,825
down €5,825 (-62.8%), from -€9,271 to -€15,096
- Trade debts -€1,684
down €1,684 (-76.5%), from €2,202 to €518
- Other debts -€1,433
no longer reported in 2024 (was €1,433)
- Accrued charges and deferred income +€862
new in 2024: €862
- Gross operating margin +€2,027
up €2,027 (+26.0%), from €7,807 to €9,834
- Other operating charges -€1,053
down €1,053 (-24.0%), from €4,390 to €3,337
- Depreciation -€311
down €311 (-2.6%), from €11,876 to €11,565
- Financial charges -€136
down €136 (-18.3%), from €743 to €607
- Taxes +€105
up €105 (+145.8%), from €72 to €177
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 | €50,492 | €33,184 | -€17,308 | -34.3% |
| Fixed assets | 21/28 | €36,600 | €25,035 | -€11,565 | -31.6% |
| Tangible fixed assets | 22/27 | €36,600 | €25,035 | -€11,565 | -31.6% |
| Furniture and vehicles | 24 | €36,600 | €25,035 | -€11,565 | -31.6% |
| Current assets | 29/58 | €13,892 | €8,149 | -€5,743 | -41.3% |
| Amounts receivable within one year | 40/41 | €3,778 | €3,629 | -€149 | -3.9% |
| Trade receivables | 40 | €2,103 | - | -€2,103 | |
| Other amounts receivable | 41 | €1,676 | €3,629 | +€1,954 | +116.6% |
| Cash at bank and in hand | 54/58 | €10,114 | €1,366 | -€8,748 | -86.5% |
| Deferred charges and accrued income | 490/1 | - | €3,153 | +€3,153 | |
| Total equity and liabilities | 10/49 | €50,492 | €33,184 | -€17,308 | -34.3% |
| Equity | 10/15 | €23,936 | €18,111 | -€5,825 | -24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €14,606 | €14,606 | = | 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 | €12,746 | €12,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,271 | -€15,096 | -€5,825 | -62.8% |
| Amounts payable | 17/49 | €26,556 | €15,073 | -€11,483 | -43.2% |
| Amounts payable after more than one year | 17 | €12,783 | €2,578 | -€10,205 | -79.8% |
| Financial debts | 170/4 | €12,783 | €2,578 | -€10,205 | -79.8% |
| Amounts payable within one year | 42/48 | €13,773 | €11,634 | -€2,139 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €10,039 | €10,205 | +€165 | +1.6% |
| Trade debts | 44 | €2,202 | €518 | -€1,684 | -76.5% |
| Suppliers | 440/4 | €2,202 | €518 | -€1,684 | -76.5% |
| Taxes, remuneration and social security | 45 | €98 | €911 | +€813 | +828.4% |
| Taxes | 450/3 | €98 | €901 | +€803 | +818.4% |
| Remuneration and social security | 454/9 | - | €10 | +€10 | |
| Other amounts payable | 47/48 | €1,433 | - | -€1,433 | |
| Accrued charges and deferred income | 492/3 | - | €862 | +€862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,876 | €11,565 | -€311 | -2.6% |
| Other operating charges | 640/8 | €4,390 | €3,337 | -€1,053 | -24.0% |
| Gross operating margin | 9900 | €7,807 | €9,834 | +€2,027 | +26.0% |
| Operating profit (loss) | 9901 | -€8,459 | -€5,068 | +€3,391 | +40.1% |
| Financial income | 75/76B | €3 | €27 | +€23 | +684.7% |
| Recurring financial income | 75 | €3 | €27 | +€23 | +684.7% |
| Financial charges | 65/66B | €743 | €607 | -€136 | -18.3% |
| Recurring financial charges | 65 | €743 | €607 | -€136 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,199 | -€5,648 | +€3,550 | +38.6% |
| Income taxes | 67/77 | €72 | €177 | +€105 | +145.8% |
| Profit (loss) for the period | 9904 | -€9,271 | -€5,825 | +€3,445 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,271 | -€5,825 | +€3,445 | +37.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.