DROP WAY: 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.
DROP WAY
Largest movements
- Receivables within one year +€20,381
new in 2024: €20,381
of which Trade receivables: +€18,991
- Cash -€3,810
no longer reported in 2024 (was €3,810)
- Financial fixed assets +€220
new in 2024: €220
- Other debts +€21,435
new in 2024: €21,435
- Profit (loss) carried forward -€10,013
down €10,013 (-841.4%), from -€1,190 to -€11,203
- Trade debts +€5,369
new in 2024: €5,369
- Gross operating margin +€935
up €935 (+78.6%), from -€1,190 to -€255
- Other operating charges +€417
new in 2024: €417
- Depreciation +€144
new in 2024: €144
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,810 | €20,601 | +€16,791 | +440.7% |
| Fixed assets | 21/28 | - | €220 | +€220 | |
| Financial fixed assets | 28 | - | €220 | +€220 | |
| Current assets | 29/58 | €3,810 | €20,381 | +€16,571 | +434.9% |
| Amounts receivable within one year | 40/41 | - | €20,381 | +€20,381 | |
| Trade receivables | 40 | - | €18,991 | +€18,991 | |
| Other amounts receivable | 41 | - | €1,390 | +€1,390 | |
| Cash at bank and in hand | 54/58 | €3,810 | - | -€3,810 | |
| Total equity and liabilities | 10/49 | €3,810 | €20,601 | +€16,791 | +440.7% |
| Equity | 10/15 | €3,810 | -€6,203 | -€10,013 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€1,190 | -€11,203 | -€10,013 | -841.4% |
| Amounts payable | 17/49 | - | €26,804 | +€26,804 | |
| Amounts payable within one year | 42/48 | - | €26,804 | +€26,804 | |
| Trade debts | 44 | - | €5,369 | +€5,369 | |
| Suppliers | 440/4 | - | €5,369 | +€5,369 | |
| Other amounts payable | 47/48 | - | €21,435 | +€21,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €144 | +€144 | |
| Other operating charges | 640/8 | - | €417 | +€417 | |
| Gross operating margin | 9900 | -€1,190 | -€255 | +€935 | +78.6% |
| Operating profit (loss) | 9901 | -€1,190 | -€816 | +€374 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,190 | -€816 | +€374 | +31.5% |
| Profit (loss) for the period | 9904 | -€1,190 | -€816 | +€374 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,190 | -€816 | +€374 | +31.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 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.