DESK CLEAN: 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.
DESK CLEAN
Largest movements
- Intangible fixed assets -€3,500
down €3,500 (-10.8%), from €32,315 to €28,815
- Receivables within one year +€1,450
up €1,450 (+3.2%), from €44,831 to €46,281
- Other debts +€10,610
up €10,610 (+38.6%), from €27,462 to €38,072
- Current portion of long-term debt -€8,515
no longer reported in 2024 (was €8,515)
- Profit (loss) carried forward -€5,331
down €5,331 (-43.4%), from -€12,283 to -€17,615
- Trade debts +€1,203
up €1,203 (+2.8%), from €43,437 to €44,641
- Gross operating margin +€7,345
up €7,345 (+85.9%), from -€8,548 to -€1,203
- Depreciation +€815
up €815 (+30.4%), from €2,685 to €3,500
- Other operating charges -€348
no longer reported in 2024 (was €348)
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 | €77,146 | €75,098 | -€2,048 | -2.7% |
| Fixed assets | 21/28 | €32,315 | €28,815 | -€3,500 | -10.8% |
| Intangible fixed assets | 21 | €32,315 | €28,815 | -€3,500 | -10.8% |
| Current assets | 29/58 | €44,831 | €46,283 | +€1,452 | +3.2% |
| Amounts receivable within one year | 40/41 | €44,831 | €46,281 | +€1,450 | +3.2% |
| Trade receivables | 40 | €44,831 | €46,281 | +€1,450 | +3.2% |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €77,146 | €75,098 | -€2,048 | -2.7% |
| Equity | 10/15 | -€2,283 | -€7,615 | -€5,331 | -233.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,283 | -€17,615 | -€5,331 | -43.4% |
| Amounts payable | 17/49 | €79,429 | €82,713 | +€3,283 | +4.1% |
| Amounts payable within one year | 42/48 | €79,429 | €82,713 | +€3,283 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €8,515 | - | -€8,515 | |
| Financial debts | 43 | €15 | - | -€15 | |
| Credit institutions | 430/8 | €15 | - | -€15 | |
| Trade debts | 44 | €43,437 | €44,641 | +€1,203 | +2.8% |
| Suppliers | 440/4 | €43,437 | €44,641 | +€1,203 | +2.8% |
| Other amounts payable | 47/48 | €27,462 | €38,072 | +€10,610 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,685 | €3,500 | +€815 | +30.4% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | -€8,548 | -€1,203 | +€7,345 | +85.9% |
| Operating profit (loss) | 9901 | -€11,580 | -€4,703 | +€6,877 | +59.4% |
| Financial charges | 65/66B | €703 | €628 | -€75 | -10.7% |
| Recurring financial charges | 65 | €703 | €628 | -€75 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,283 | -€5,331 | +€6,952 | +56.6% |
| Profit (loss) for the period | 9904 | -€12,283 | -€5,331 | +€6,952 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,283 | -€5,331 | +€6,952 | +56.6% |
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 5 October 2026 via checked.be.