CTRL N: 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.
CTRL N
Largest movements
- Cash +€19,917
up €19,917 (+544.6%), from €3,657 to €23,575
mainly Net result for the year (+€21,080) and Receivables within one year (+€11,100)
- Receivables within one year -€11,100
down €11,100 (-21.2%), from €52,374 to €41,274
of which Trade receivables: -€13,040
- Tangible fixed assets +€1,345
up €1,345 (+12.0%), from €11,208 to €12,553
of which Furniture and vehicles: +€2,967
- Deferred charges and accrued income -€837
down €837 (-69.7%), from €1,201 to €364
- Profit (loss) carried forward +€17,815
no longer reported in 2024 (was -€17,815)
- Tax, wage and social debts -€9,107
down €9,107 (-52.8%), from €17,262 to €8,155
of which Taxes: -€6,907
- Reserves +€3,265
up €3,265 (+6.7%), from €48,459 to €51,723
- Trade debts -€2,601
down €2,601 (-24.8%), from €10,487 to €7,886
- Gross operating margin +€41,926
up €41,926, from -€11,481 to €30,445
- Taxes +€3,902
up €3,902, from -€131 to €3,771
- Financial charges -€1,461
down €1,461 (-47.5%), from €3,075 to €1,614
- Other operating charges +€778
up €778 (+67.0%), from €1,162 to €1,941
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 | €68,440 | €77,765 | +€9,325 | +13.6% |
| Fixed assets | 21/28 | €11,208 | €12,553 | +€1,345 | +12.0% |
| Tangible fixed assets | 22/27 | €11,208 | €12,553 | +€1,345 | +12.0% |
| Plant, machinery and equipment | 23 | €1,164 | €616 | -€549 | -47.1% |
| Furniture and vehicles | 24 | €374 | €3,341 | +€2,967 | +793.9% |
| Other tangible fixed assets | 26 | €9,670 | €8,596 | -€1,074 | -11.1% |
| Current assets | 29/58 | €57,232 | €65,212 | +€7,980 | +13.9% |
| Amounts receivable within one year | 40/41 | €52,374 | €41,274 | -€11,100 | -21.2% |
| Trade receivables | 40 | €49,162 | €36,122 | -€13,040 | -26.5% |
| Other amounts receivable | 41 | €3,212 | €5,151 | +€1,940 | +60.4% |
| Cash at bank and in hand | 54/58 | €3,657 | €23,575 | +€19,917 | +544.6% |
| Deferred charges and accrued income | 490/1 | €1,201 | €364 | -€837 | -69.7% |
| Total equity and liabilities | 10/49 | €68,440 | €77,765 | +€9,325 | +13.6% |
| Equity | 10/15 | €40,643 | €61,723 | +€21,080 | +51.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €48,459 | €51,723 | +€3,265 | +6.7% |
| Distributable reserves | 133 | €48,459 | €51,723 | +€3,265 | +6.7% |
| Profit (loss) carried forward | 14 | -€17,815 | - | +€17,815 | |
| Amounts payable | 17/49 | €27,797 | €16,042 | -€11,755 | -42.3% |
| Amounts payable within one year | 42/48 | €27,749 | €16,042 | -€11,707 | -42.2% |
| Trade debts | 44 | €10,487 | €7,886 | -€2,601 | -24.8% |
| Suppliers | 440/4 | €10,487 | €7,886 | -€2,601 | -24.8% |
| Taxes, remuneration and social security | 45 | €17,262 | €8,155 | -€9,107 | -52.8% |
| Taxes | 450/3 | €15,062 | €8,155 | -€6,907 | -45.9% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Accrued charges and deferred income | 492/3 | €48 | - | -€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €2,039 | -€189 | -8.5% |
| Other operating charges | 640/8 | €1,162 | €1,941 | +€778 | +67.0% |
| Gross operating margin | 9900 | -€11,481 | €30,445 | +€41,926 | |
| Operating profit (loss) | 9901 | -€14,871 | €26,465 | +€41,336 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,075 | €1,614 | -€1,461 | -47.5% |
| Recurring financial charges | 65 | €3,075 | €1,614 | -€1,461 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,946 | €24,851 | +€42,797 | |
| Income taxes | 67/77 | -€131 | €3,771 | +€3,902 | |
| Profit (loss) for the period | 9904 | -€17,815 | €21,080 | +€38,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,815 | €21,080 | +€38,895 |
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 30 September 2026 via checked.be.