De believers: 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.
De believers
Largest movements
- Cash +€2,240
up €2,240 (+87.5%), from €2,559 to €4,799
mainly Other debts (+€10,134) and Accrued charges and deferred income (+€2,442)
- Receivables within one year -€1,846
down €1,846 (-76.1%), from €2,425 to €579
of which Other amounts receivable: -€2,425
- Tangible fixed assets -€1,344
down €1,344 (-8.3%), from €16,117 to €14,773
- Deferred charges and accrued income +€466
new in 2024: €466
- Trade debts -€14,118
down €14,118 (-97.6%), from €14,469 to €351
- Other debts +€10,134
up €10,134 (+46.6%), from €21,748 to €31,882
- Accrued charges and deferred income +€2,442
up €2,442 (+17236.3%), from €14 to €2,457
- Profit (loss) carried forward +€1,628
up €1,628 (+17.5%), from -€9,290 to -€7,663
- Advances received -€713
no longer reported in 2024 (was €713)
- Gross operating margin +€6,688
up €6,688, from -€2,302 to €4,387
- Depreciation +€1,283
up €1,283 (+311.3%), from €412 to €1,695
- Other operating charges +€477
up €477 (+92.5%), from €516 to €994
- Financial income +€53
up €53 (+265000.0%), from €0 to €53
- Financial charges +€45
up €45 (+57.8%), from €78 to €123
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 | €32,753 | €32,398 | -€355 | -1.1% |
| Fixed assets | 21/28 | €16,142 | €14,773 | -€1,369 | -8.5% |
| Tangible fixed assets | 22/27 | €16,117 | €14,773 | -€1,344 | -8.3% |
| Plant, machinery and equipment | 23 | €16,117 | €14,773 | -€1,344 | -8.3% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €16,612 | €17,625 | +€1,014 | +6.1% |
| Stocks and contracts in progress | 3 | €11,628 | €11,781 | +€154 | +1.3% |
| Stocks | 30/36 | €11,628 | €11,781 | +€154 | +1.3% |
| Amounts receivable within one year | 40/41 | €2,425 | €579 | -€1,846 | -76.1% |
| Trade receivables | 40 | - | €579 | +€579 | |
| Other amounts receivable | 41 | €2,425 | - | -€2,425 | |
| Cash at bank and in hand | 54/58 | €2,559 | €4,799 | +€2,240 | +87.5% |
| Deferred charges and accrued income | 490/1 | - | €466 | +€466 | |
| Total equity and liabilities | 10/49 | €32,753 | €32,398 | -€355 | -1.1% |
| Equity | 10/15 | -€4,190 | -€2,563 | +€1,628 | +38.8% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,290 | -€7,663 | +€1,628 | +17.5% |
| Amounts payable | 17/49 | €36,944 | €34,961 | -€1,983 | -5.4% |
| Amounts payable within one year | 42/48 | €36,930 | €32,504 | -€4,425 | -12.0% |
| Trade debts | 44 | €14,469 | €351 | -€14,118 | -97.6% |
| Suppliers | 440/4 | €14,469 | €351 | -€14,118 | -97.6% |
| Advances received on contracts in progress | 46 | €713 | - | -€713 | |
| Taxes, remuneration and social security | 45 | - | €271 | +€271 | |
| Taxes | 450/3 | - | €271 | +€271 | |
| Other amounts payable | 47/48 | €21,748 | €31,882 | +€10,134 | +46.6% |
| Accrued charges and deferred income | 492/3 | €14 | €2,457 | +€2,442 | +17236.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €1,695 | +€1,283 | +311.3% |
| Other operating charges | 640/8 | €516 | €994 | +€477 | +92.5% |
| Gross operating margin | 9900 | -€2,302 | €4,387 | +€6,688 | |
| Operating profit (loss) | 9901 | -€3,230 | €1,698 | +€4,928 | |
| Financial income | 75/76B | €0 | €53 | +€53 | +265000.0% |
| Recurring financial income | 75 | €0 | €53 | +€53 | +265000.0% |
| Financial charges | 65/66B | €78 | €123 | +€45 | +57.8% |
| Recurring financial charges | 65 | €78 | €123 | +€45 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,308 | €1,628 | +€4,936 | |
| Profit (loss) for the period | 9904 | -€3,308 | €1,628 | +€4,936 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,308 | €1,628 | +€4,936 |
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 6 October 2026 via checked.be.