De Courant Vers: 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.
De Courant Vers
Largest movements
- Tangible fixed assets +€5,288
up €5,288 (+1,171%), from €451 to €5,739
- Cash +€3,279
up €3,279 (+742%), from €442 to €3,721
mainly Other debts (+€23,272) and Trade debts (+€19,783)
- Receivables within one year -€2,304
down €2,304 (-32.0%), from €7,204 to €4,900
of which Trade receivables: -€5,972
- Deferred charges and accrued income -€576
down €576 (-30.2%), from €1,909 to €1,333
- Profit (loss) carried forward -€42,925
new in 2024: -€42,925
- Other debts +€23,272
up €23,272 (+20,947%), from €111 to €23,383
- Trade debts +€19,783
up €19,783 (+502%), from €3,942 to €23,725
- Tax, wage and social debts +€5,556
up €5,556 (+296%), from €1,879 to €7,436
of which Remuneration and social security: +€7,289
- Gross operating margin -€44,716
down €44,716, from €3,165 to -€41,552
- Taxes -€1,031
no longer reported in 2024 (was €1,031)
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 | €10,006 | €15,693 | +€5,687 | +56.8% |
| Fixed assets | 21/28 | €451 | €5,739 | +€5,288 | +1,171% |
| Tangible fixed assets | 22/27 | €451 | €5,739 | +€5,288 | +1,171% |
| Plant, machinery and equipment | 23 | €451 | €5,739 | +€5,288 | +1,171% |
| Current assets | 29/58 | €9,555 | €9,954 | +€399 | +4.2% |
| Amounts receivable within one year | 40/41 | €7,204 | €4,900 | -€2,304 | -32.0% |
| Trade receivables | 40 | €6,629 | €657 | -€5,972 | -90.1% |
| Other amounts receivable | 41 | €575 | €4,242 | +€3,667 | +638% |
| Cash at bank and in hand | 54/58 | €442 | €3,721 | +€3,279 | +742% |
| Deferred charges and accrued income | 490/1 | €1,909 | €1,333 | -€576 | -30.2% |
| Total equity and liabilities | 10/49 | €10,006 | €15,693 | +€5,687 | +56.8% |
| Equity | 10/15 | €4,073 | -€38,851 | -€42,925 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,073 | €2,073 | = | 0.0% |
| Distributable reserves | 133 | €2,073 | €2,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€42,925 | -€42,925 | |
| Amounts payable | 17/49 | €5,933 | €54,544 | +€48,612 | +819% |
| Amounts payable within one year | 42/48 | €5,933 | €54,544 | +€48,612 | +819% |
| Trade debts | 44 | €3,942 | €23,725 | +€19,783 | +502% |
| Suppliers | 440/4 | €3,942 | €23,725 | +€19,783 | +502% |
| Taxes, remuneration and social security | 45 | €1,879 | €7,436 | +€5,556 | +296% |
| Taxes | 450/3 | €1,879 | €147 | -€1,732 | -92.2% |
| Remuneration and social security | 454/9 | - | €7,289 | +€7,289 | |
| Other amounts payable | 47/48 | €111 | €23,383 | +€23,272 | +20,947% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €415 | +€274 | +194% |
| Other operating charges | 640/8 | €569 | €946 | +€377 | +66.1% |
| Gross operating margin | 9900 | €3,165 | -€41,552 | -€44,716 | |
| Operating profit (loss) | 9901 | €2,454 | -€42,913 | -€45,367 | |
| Financial income | 75/76B | - | €220 | +€220 | |
| Recurring financial income | 75 | - | €220 | +€220 | |
| Financial charges | 65/66B | €511 | €232 | -€279 | -54.6% |
| Recurring financial charges | 65 | €511 | €232 | -€279 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €1,943 | -€42,925 | -€44,868 | |
| Income taxes | 67/77 | €1,031 | - | -€1,031 | |
| Profit (loss) for the period | 9904 | €912 | -€42,925 | -€43,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €912 | -€42,925 | -€43,837 |
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 18 October 2026 via checked.be.