CREATION & DIFFUSION: 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.
CREATION & DIFFUSION
Largest movements
- Receivables within one year +€3,594
new in 2024: €3,594
- Stocks and contracts +€2,992
new in 2024: €2,992
- Cash -€791
down €791 (-95.6%), from €827 to €37
mainly Other debts (-€6,137) and Receivables within one year (-€3,594)
- Profit (loss) carried forward +€11,336
up €11,336 (+21.3%), from -€53,279 to -€41,943
- Other debts -€6,137
down €6,137 (-18.9%), from €32,408 to €26,272
- Tax, wage and social debts +€1,038
up €1,038 (+724.9%), from €143 to €1,181
- Trade debts -€442
down €442 (-35.8%), from €1,234 to €792
- Gross operating margin +€5,582
up €5,582 (+97.0%), from €5,754 to €11,336
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 | €991 | €6,787 | +€5,796 | +584.7% |
| Fixed assets | 21/28 | €164 | €164 | = | 0.0% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €827 | €6,623 | +€5,796 | +700.4% |
| Stocks and contracts in progress | 3 | - | €2,992 | +€2,992 | |
| Stocks | 30/36 | - | €2,992 | +€2,992 | |
| Amounts receivable within one year | 40/41 | - | €3,594 | +€3,594 | |
| Trade receivables | 40 | - | €3,594 | +€3,594 | |
| Cash at bank and in hand | 54/58 | €827 | €37 | -€791 | -95.6% |
| Total equity and liabilities | 10/49 | €991 | €6,787 | +€5,796 | +584.7% |
| Equity | 10/15 | -€33,157 | -€21,821 | +€11,336 | +34.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,530 | €1,530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,530 | €1,530 | = | 0.0% |
| Legal reserve | 130 | €1,530 | €1,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,279 | -€41,943 | +€11,336 | +21.3% |
| Amounts payable | 17/49 | €34,148 | €28,608 | -€5,540 | -16.2% |
| Amounts payable within one year | 42/48 | €34,148 | €28,608 | -€5,540 | -16.2% |
| Trade debts | 44 | €1,234 | €792 | -€442 | -35.8% |
| Suppliers | 440/4 | €1,234 | €792 | -€442 | -35.8% |
| Advances received on contracts in progress | 46 | €363 | €363 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €143 | €1,181 | +€1,038 | +724.9% |
| Taxes | 450/3 | €143 | €1,181 | +€1,038 | +724.9% |
| Other amounts payable | 47/48 | €32,408 | €26,272 | -€6,137 | -18.9% |
| Other operating charges | 640/8 | €70 | - | -€70 | |
| Gross operating margin | 9900 | €5,754 | €11,336 | +€5,582 | +97.0% |
| Operating profit (loss) | 9901 | €5,684 | €11,336 | +€5,652 | +99.4% |
| Financial charges | 65/66B | €97 | - | -€97 | |
| Recurring financial charges | 65 | €97 | - | -€97 | |
| Profit (loss) for the period before taxes | 9903 | €5,587 | €11,336 | +€5,749 | +102.9% |
| Profit (loss) for the period | 9904 | €5,587 | €11,336 | +€5,749 | +102.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,587 | €11,336 | +€5,749 | +102.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.