D EN D: 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.
D EN D
Largest movements
- Cash +€3,915
up €3,915 (+22.3%), from €17,532 to €21,447
mainly Net result for the year (+€3,050) and Depreciation (+€743)
- Tangible fixed assets -€743
down €743 (-24.5%), from €3,038 to €2,295
- Profit (loss) carried forward +€3,050
up €3,050 (+20.9%), from -€14,601 to -€11,551
- Gross operating margin -€2,770
down €2,770 (-37.5%), from €7,385 to €4,615
- Other operating charges +€262
up €262 (+50.7%), from €516 to €778
- Depreciation +€103
up €103 (+16.1%), from €640 to €743
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 | €21,647 | €24,857 | +€3,210 | +14.8% |
| Fixed assets | 21/28 | €3,038 | €2,295 | -€743 | -24.5% |
| Tangible fixed assets | 22/27 | €3,038 | €2,295 | -€743 | -24.5% |
| Furniture and vehicles | 24 | €3,038 | €2,295 | -€743 | -24.5% |
| Current assets | 29/58 | €18,610 | €22,562 | +€3,953 | +21.2% |
| Amounts receivable within one year | 40/41 | €1,078 | €1,115 | +€38 | +3.5% |
| Other amounts receivable | 41 | €1,078 | €1,115 | +€38 | +3.5% |
| Cash at bank and in hand | 54/58 | €17,532 | €21,447 | +€3,915 | +22.3% |
| Total equity and liabilities | 10/49 | €21,647 | €24,857 | +€3,210 | +14.8% |
| Equity | 10/15 | -€6,541 | -€3,492 | +€3,050 | +46.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,601 | -€11,551 | +€3,050 | +20.9% |
| Amounts payable | 17/49 | €28,189 | €28,349 | +€160 | +0.6% |
| Amounts payable within one year | 42/48 | €28,189 | €28,349 | +€160 | +0.6% |
| Other amounts payable | 47/48 | €28,189 | €28,349 | +€160 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €743 | +€103 | +16.1% |
| Other operating charges | 640/8 | €516 | €778 | +€262 | +50.7% |
| Gross operating margin | 9900 | €7,385 | €4,615 | -€2,770 | -37.5% |
| Operating profit (loss) | 9901 | €6,229 | €3,095 | -€3,135 | -50.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,184 | €3,050 | -€3,135 | -50.7% |
| Profit (loss) for the period | 9904 | €6,184 | €3,050 | -€3,135 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,184 | €3,050 | -€3,135 | -50.7% |
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 14 October 2026 via checked.be.