DECIDE: 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.
DECIDE
Largest movements
- Deferred charges and accrued income +€9,326
up €9,326 (+966.9%), from €965 to €10,291
- Receivables within one year +€3,010
up €3,010 (+23.8%), from €12,649 to €15,659
of which Trade receivables: +€2,475
- Tangible fixed assets -€2,164
down €2,164 (-24.8%), from €8,722 to €6,558
of which Furniture and vehicles: -€1,595
- Intangible fixed assets +€567
new in 2024: €567
- Trade debts +€7,387
up €7,387 (+236.1%), from €3,128 to €10,515
- Short-term financial debts -€7,092
down €7,092 (-65.8%), from €10,781 to €3,689
- Tax, wage and social debts +€5,519
up €5,519 (+87.0%), from €6,341 to €11,861
of which Remuneration and social security: +€4,086
- Profit (loss) carried forward +€2,902
up €2,902, from -€598 to €2,304
- Other debts +€2,197
up €2,197 (+185.9%), from €1,182 to €3,379
- Gross operating margin +€18,925
up €18,925 (+302.0%), from €6,266 to €25,191
- Other operating charges +€13,158
up €13,158 (+1060.2%), from €1,241 to €14,400
- Taxes +€1,080
up €1,080 (+60.3%), from €1,791 to €2,871
- Financial charges +€729
up €729 (+61.2%), from €1,191 to €1,920
- Depreciation +€453
up €453 (+17.1%), from €2,645 to €3,098
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 | €22,335 | €33,249 | +€10,913 | +48.9% |
| Fixed assets | 21/28 | €8,722 | €7,125 | -€1,597 | -18.3% |
| Intangible fixed assets | 21 | - | €567 | +€567 | |
| Tangible fixed assets | 22/27 | €8,722 | €6,558 | -€2,164 | -24.8% |
| Plant, machinery and equipment | 23 | €4,281 | €3,786 | -€495 | -11.6% |
| Furniture and vehicles | 24 | €3,723 | €2,128 | -€1,595 | -42.8% |
| Other tangible fixed assets | 26 | €718 | €644 | -€74 | -10.3% |
| Current assets | 29/58 | €13,613 | €26,123 | +€12,510 | +91.9% |
| Amounts receivable within one year | 40/41 | €12,649 | €15,659 | +€3,010 | +23.8% |
| Trade receivables | 40 | €12,125 | €14,601 | +€2,475 | +20.4% |
| Other amounts receivable | 41 | €523 | €1,058 | +€535 | +102.1% |
| Cash at bank and in hand | 54/58 | - | €174 | +€174 | |
| Deferred charges and accrued income | 490/1 | €965 | €10,291 | +€9,326 | +966.9% |
| Total equity and liabilities | 10/49 | €22,335 | €33,249 | +€10,913 | +48.9% |
| Equity | 10/15 | €902 | €3,804 | +€2,902 | +321.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€598 | €2,304 | +€2,902 | |
| Amounts payable | 17/49 | €21,433 | €29,444 | +€8,012 | +37.4% |
| Amounts payable within one year | 42/48 | €21,433 | €29,444 | +€8,012 | +37.4% |
| Financial debts | 43 | €10,781 | €3,689 | -€7,092 | -65.8% |
| Credit institutions | 430/8 | €10,781 | €3,689 | -€7,092 | -65.8% |
| Trade debts | 44 | €3,128 | €10,515 | +€7,387 | +236.1% |
| Suppliers | 440/4 | €3,128 | €10,515 | +€7,387 | +236.1% |
| Taxes, remuneration and social security | 45 | €6,341 | €11,861 | +€5,519 | +87.0% |
| Taxes | 450/3 | €3,491 | €4,925 | +€1,433 | +41.1% |
| Remuneration and social security | 454/9 | €2,850 | €6,936 | +€4,086 | +143.4% |
| Other amounts payable | 47/48 | €1,182 | €3,379 | +€2,197 | +185.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,645 | €3,098 | +€453 | +17.1% |
| Other operating charges | 640/8 | €1,241 | €14,400 | +€13,158 | +1060.2% |
| Gross operating margin | 9900 | €6,266 | €25,191 | +€18,925 | +302.0% |
| Operating profit (loss) | 9901 | €2,380 | €7,693 | +€5,313 | +223.2% |
| Financial income | 75/76B | €5 | €0 | -€4 | -92.3% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -92.3% |
| Financial charges | 65/66B | €1,191 | €1,920 | +€729 | +61.2% |
| Recurring financial charges | 65 | €1,191 | €1,920 | +€729 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €1,194 | €5,773 | +€4,579 | +383.6% |
| Income taxes | 67/77 | €1,791 | €2,871 | +€1,080 | +60.3% |
| Profit (loss) for the period | 9904 | -€598 | €2,902 | +€3,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€598 | €2,902 | +€3,500 |
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 7 October 2026 via checked.be.