DISORDER: 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.
DISORDER
Largest movements
- Cash +€29,598
up €29,598 (+590.4%), from €5,013 to €34,612
mainly Net result for the year (+€24,166) and Tax, wage and social debts (+€21,537)
- Receivables within one year +€16,105
up €16,105 (+10.3%), from €156,760 to €172,865
of which Other amounts receivable: +€28,499
- Reserves +€24,166
up €24,166 (+53.9%), from €44,822 to €68,989
- Tax, wage and social debts +€21,537
up €21,537 (+79.5%), from €27,087 to €48,624
- Other operating charges -€19,814
no longer reported in 2024 (was €19,814)
- Gross operating margin +€11,541
up €11,541 (+50.4%), from €22,902 to €34,443
- Taxes +€10,708
up €10,708 (+412.7%), from €2,595 to €13,303
- Depreciation -€3,800
no longer reported in 2024 (was €3,800)
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 | €162,702 | €208,405 | +€45,703 | +28.1% |
| Fixed assets | 21/28 | €929 | €929 | = | 0.0% |
| Financial fixed assets | 28 | €929 | €929 | = | 0.0% |
| Current assets | 29/58 | €161,773 | €207,476 | +€45,703 | +28.3% |
| Amounts receivable within one year | 40/41 | €156,760 | €172,865 | +€16,105 | +10.3% |
| Trade receivables | 40 | €71,418 | €59,024 | -€12,394 | -17.4% |
| Other amounts receivable | 41 | €85,341 | €113,840 | +€28,499 | +33.4% |
| Cash at bank and in hand | 54/58 | €5,013 | €34,612 | +€29,598 | +590.4% |
| Total equity and liabilities | 10/49 | €162,702 | €208,405 | +€45,703 | +28.1% |
| Equity | 10/15 | €117,777 | €141,943 | +€24,166 | +20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,822 | €68,989 | +€24,166 | +53.9% |
| Distributable reserves | 133 | €44,822 | €68,989 | +€24,166 | +53.9% |
| Profit (loss) carried forward | 14 | €54,354 | €54,354 | = | 0.0% |
| Amounts payable | 17/49 | €44,925 | €66,462 | +€21,537 | +47.9% |
| Amounts payable within one year | 42/48 | €44,925 | €66,462 | +€21,537 | +47.9% |
| Taxes, remuneration and social security | 45 | €27,087 | €48,624 | +€21,537 | +79.5% |
| Taxes | 450/3 | €27,087 | €48,624 | +€21,537 | +79.5% |
| Other amounts payable | 47/48 | €17,838 | €17,838 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,800 | - | -€3,800 | |
| Other operating charges | 640/8 | €19,814 | - | -€19,814 | |
| Gross operating margin | 9900 | €22,902 | €34,443 | +€11,541 | +50.4% |
| Operating profit (loss) | 9901 | -€712 | €34,443 | +€35,155 | |
| Financial income | 75/76B | €3,031 | €3,209 | +€178 | +5.9% |
| Recurring financial income | 75 | €3,031 | €3,209 | +€178 | +5.9% |
| Financial charges | 65/66B | €219 | €182 | -€37 | -16.9% |
| Recurring financial charges | 65 | €219 | €182 | -€37 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €2,099 | €37,470 | +€35,370 | +1685.0% |
| Income taxes | 67/77 | €2,595 | €13,303 | +€10,708 | +412.7% |
| Profit (loss) for the period | 9904 | -€496 | €24,166 | +€24,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€496 | €24,166 | +€24,662 |
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 11 October 2026 via checked.be.