DETECT PLUS: 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.
DETECT PLUS
Largest movements
- Tangible fixed assets -€36,247
down €36,247 (-95.5%), from €37,972 to €1,725
of which Leasing and similar rights: -€37,972
- Receivables within one year -€31,884
down €31,884 (-41.5%), from €76,849 to €44,965
of which Trade receivables: -€31,370
- Cash +€2,781
up €2,781 (+83.3%), from €3,339 to €6,121
mainly Receivables within one year (+€31,884) and Investment in fixed assets (net) (+€23,306)
- Profit (loss) carried forward -€23,570
down €23,570, from €21,488 to -€2,082
- Debts after one year -€21,821
no longer reported in 2024 (was €21,821)
- Advances received -€11,702
no longer reported in 2024 (was €11,702)
- Current portion of long-term debt -€5,398
no longer reported in 2024 (was €5,398)
- Trade debts -€2,700
down €2,700 (-6.2%), from €43,507 to €40,807
- Gross operating margin -€14,881
down €14,881, from €10,669 to -€4,212
- Other operating charges -€2,105
down €2,105 (-66.7%), from €3,155 to €1,050
- Depreciation -€1,958
down €1,958 (-13.1%), from €14,900 to €12,942
- Taxes +€1,585
up €1,585 (+236.4%), from €671 to €2,256
- Financial charges +€874
up €874 (+39.1%), from €2,236 to €3,110
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 | €118,196 | €52,846 | -€65,350 | -55.3% |
| Fixed assets | 21/28 | €38,007 | €1,760 | -€36,247 | -95.4% |
| Tangible fixed assets | 22/27 | €37,972 | €1,725 | -€36,247 | -95.5% |
| Furniture and vehicles | 24 | - | €1,725 | +€1,725 | |
| Leasing and similar rights | 25 | €37,972 | - | -€37,972 | |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €80,188 | €51,086 | -€29,102 | -36.3% |
| Amounts receivable within one year | 40/41 | €76,849 | €44,965 | -€31,884 | -41.5% |
| Trade receivables | 40 | €75,463 | €44,093 | -€31,370 | -41.6% |
| Other amounts receivable | 41 | €1,386 | €872 | -€514 | -37.1% |
| Cash at bank and in hand | 54/58 | €3,339 | €6,121 | +€2,781 | +83.3% |
| Total equity and liabilities | 10/49 | €118,196 | €52,846 | -€65,350 | -55.3% |
| Equity | 10/15 | €35,548 | €11,978 | -€23,570 | -66.3% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Outside capital | 11 | €12,200 | - | -€12,200 | |
| Other | 1109/19 | €12,200 | - | -€12,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,488 | -€2,082 | -€23,570 | |
| Amounts payable | 17/49 | €82,648 | €40,868 | -€41,780 | -50.6% |
| Amounts payable after more than one year | 17 | €21,821 | - | -€21,821 | |
| Financial debts | 170/4 | €21,821 | - | -€21,821 | |
| Amounts payable within one year | 42/48 | €60,827 | €40,868 | -€19,959 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €5,398 | - | -€5,398 | |
| Trade debts | 44 | €43,507 | €40,807 | -€2,700 | -6.2% |
| Suppliers | 440/4 | €43,507 | €40,807 | -€2,700 | -6.2% |
| Advances received on contracts in progress | 46 | €11,702 | - | -€11,702 | |
| Taxes, remuneration and social security | 45 | €22 | €22 | = | 0.0% |
| Taxes | 450/3 | €22 | €22 | = | 0.0% |
| Other amounts payable | 47/48 | €198 | €39 | -€159 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,900 | €12,942 | -€1,958 | -13.1% |
| Other operating charges | 640/8 | €3,155 | €1,050 | -€2,105 | -66.7% |
| Gross operating margin | 9900 | €10,669 | -€4,212 | -€14,881 | |
| Operating profit (loss) | 9901 | -€7,386 | -€18,204 | -€10,818 | -146.5% |
| Financial charges | 65/66B | €2,236 | €3,110 | +€874 | +39.1% |
| Recurring financial charges | 65 | €2,236 | €3,110 | +€874 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,622 | -€21,314 | -€11,692 | -121.5% |
| Income taxes | 67/77 | €671 | €2,256 | +€1,585 | +236.4% |
| Profit (loss) for the period | 9904 | -€10,293 | -€23,570 | -€13,277 | -129.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,293 | -€23,570 | -€13,277 | -129.0% |
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 30 September 2026 via checked.be.