Docteur A. BEGON: 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.
Docteur A. BEGON
Largest movements
- Cash +€56,164
up €56,164 (+170%), from €32,973 to €89,137
mainly Net result for the year (+€53,826) and Tax, wage and social debts (+€3,829)
- Receivables within one year +€3,913
new in 2024: €3,913
- Profit (loss) carried forward +€53,826
up €53,826 (+249%), from €21,623 to €75,449
- Tax, wage and social debts +€3,829
up €3,829 (+44.7%), from €8,566 to €12,395
- Trade debts +€1,486
up €1,486 (+983%), from €151 to €1,637
- Gross operating margin +€40,005
up €40,005 (+143%), from €27,894 to €67,899
- Taxes +€8,063
up €8,063 (+145%), from €5,566 to €13,629
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 | €35,340 | €94,482 | +€59,141 | +167% |
| Fixed assets | 21/28 | €512 | €286 | -€226 | -44.1% |
| Tangible fixed assets | 22/27 | €512 | €286 | -€226 | -44.1% |
| Furniture and vehicles | 24 | €512 | €286 | -€226 | -44.1% |
| Current assets | 29/58 | €34,828 | €94,196 | +€59,367 | +170% |
| Amounts receivable within one year | 40/41 | - | €3,913 | +€3,913 | |
| Other amounts receivable | 41 | - | €3,913 | +€3,913 | |
| Cash at bank and in hand | 54/58 | €32,973 | €89,137 | +€56,164 | +170% |
| Deferred charges and accrued income | 490/1 | €1,855 | €1,145 | -€710 | -38.3% |
| Total equity and liabilities | 10/49 | €35,340 | €94,482 | +€59,141 | +167% |
| Equity | 10/15 | €26,623 | €80,449 | +€53,826 | +202% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,623 | €75,449 | +€53,826 | +249% |
| Amounts payable | 17/49 | €8,717 | €14,032 | +€5,315 | +61.0% |
| Amounts payable within one year | 42/48 | €8,717 | €14,032 | +€5,315 | +61.0% |
| Trade debts | 44 | €151 | €1,637 | +€1,486 | +983% |
| Suppliers | 440/4 | €151 | €1,637 | +€1,486 | +983% |
| Taxes, remuneration and social security | 45 | €8,566 | €12,395 | +€3,829 | +44.7% |
| Taxes | 450/3 | €8,566 | €12,395 | +€3,829 | +44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | €226 | +€60 | +36.2% |
| Other operating charges | 640/8 | €398 | - | -€398 | |
| Gross operating margin | 9900 | €27,894 | €67,899 | +€40,005 | +143% |
| Operating profit (loss) | 9901 | €27,331 | €67,673 | +€40,342 | +148% |
| Financial charges | 65/66B | €142 | €218 | +€76 | +53.7% |
| Recurring financial charges | 65 | €142 | €218 | +€76 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €27,189 | €67,456 | +€40,266 | +148% |
| Income taxes | 67/77 | €5,566 | €13,629 | +€8,063 | +145% |
| Profit (loss) for the period | 9904 | €21,623 | €53,826 | +€32,204 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €21,623 | €53,826 | +€32,204 | +149% |
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 28 October 2026 via checked.be.