CT (BE): 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.
CT (BE)
Largest movements
- Tangible fixed assets -€5,557
down €5,557 (-97.1%), from €5,722 to €165
of which Furniture and vehicles: -€4,959
- Receivables within one year +€1,541
up €1,541 (+19.0%), from €8,117 to €9,658
of which Trade receivables: +€5,870
- Cash -€404
down €404 (-81.6%), from €495 to €91
mainly Trade debts (-€2,550) and Net result for the year (-€2,028)
- Deferred charges and accrued income -€321
no longer reported in 2024 (was €321)
- Trade debts -€2,550
no longer reported in 2024 (was €2,550)
- Profit (loss) carried forward -€2,028
new in 2024: -€2,028
- Tax, wage and social debts -€163
down €163 (-59.2%), from €275 to €112
- Depreciation -€2,404
down €2,404 (-80.1%), from €3,002 to €598
- Gross operating margin -€1,498
down €1,498, from €652 to -€846
- Financial charges -€223
down €223 (-59.3%), from €376 to €153
- Taxes -€163
down €163 (-59.2%), from €275 to €112
- Other operating charges -€100
down €100 (-13.8%), from €726 to €625
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 | €14,655 | €9,914 | -€4,741 | -32.4% |
| Fixed assets | 21/28 | €5,722 | €165 | -€5,557 | -97.1% |
| Tangible fixed assets | 22/27 | €5,722 | €165 | -€5,557 | -97.1% |
| Plant, machinery and equipment | 23 | €763 | €165 | -€598 | -78.4% |
| Furniture and vehicles | 24 | €4,959 | - | -€4,959 | |
| Current assets | 29/58 | €8,933 | €9,749 | +€816 | +9.1% |
| Amounts receivable within one year | 40/41 | €8,117 | €9,658 | +€1,541 | +19.0% |
| Trade receivables | 40 | - | €5,870 | +€5,870 | |
| Other amounts receivable | 41 | €8,117 | €3,788 | -€4,329 | -53.3% |
| Cash at bank and in hand | 54/58 | €495 | €91 | -€404 | -81.6% |
| Deferred charges and accrued income | 490/1 | €321 | - | -€321 | |
| Total equity and liabilities | 10/49 | €14,655 | €9,914 | -€4,741 | -32.4% |
| Equity | 10/15 | €11,680 | €9,652 | -€2,028 | -17.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,680 | €6,680 | = | 0.0% |
| Distributable reserves | 133 | €6,680 | €6,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,028 | -€2,028 | |
| Amounts payable | 17/49 | €2,975 | €262 | -€2,713 | -91.2% |
| Amounts payable within one year | 42/48 | €2,825 | €112 | -€2,713 | -96.0% |
| Trade debts | 44 | €2,550 | - | -€2,550 | |
| Suppliers | 440/4 | €2,550 | - | -€2,550 | |
| Taxes, remuneration and social security | 45 | €275 | €112 | -€163 | -59.2% |
| Taxes | 450/3 | €275 | €112 | -€163 | -59.2% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,002 | €598 | -€2,404 | -80.1% |
| Other operating charges | 640/8 | €726 | €625 | -€100 | -13.8% |
| Gross operating margin | 9900 | €652 | -€846 | -€1,498 | |
| Operating profit (loss) | 9901 | -€3,075 | -€2,069 | +€1,006 | +32.7% |
| Financial income | 75/76B | €378 | €306 | -€72 | -19.0% |
| Recurring financial income | 75 | €378 | €306 | -€72 | -19.0% |
| Financial charges | 65/66B | €376 | €153 | -€223 | -59.3% |
| Recurring financial charges | 65 | €376 | €153 | -€223 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,074 | -€1,916 | +€1,158 | +37.7% |
| Income taxes | 67/77 | €275 | €112 | -€163 | -59.2% |
| Profit (loss) for the period | 9904 | -€3,348 | -€2,028 | +€1,320 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,348 | -€2,028 | +€1,320 | +39.4% |
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 19 October 2026 via checked.be.