DYSFERENCES: 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.
DYSFERENCES
Largest movements
- Tangible fixed assets -€3,124
down €3,124 (-23.6%), from €13,239 to €10,115
of which Plant, machinery and equipment: -€2,761
- Receivables within one year +€2,653
up €2,653 (+117.1%), from €2,266 to €4,919
- Cash -€1,580
down €1,580 (-20.1%), from €7,844 to €6,264
mainly Other debts (-€2,788) and Receivables within one year (-€2,653)
- Other debts -€2,788
down €2,788 (-25.5%), from €10,941 to €8,154
- Trade debts +€596
up €596 (+54.5%), from €1,094 to €1,691
- Gross operating margin +€8,055
up €8,055, from -€2,814 to €5,241
- Provisions +€4,750
no longer reported in 2024 (was -€4,750)
- Other operating charges -€786
down €786 (-35.0%), from €2,246 to €1,460
- Taxes +€85
up €85 (+98.0%), from €87 to €172
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 | €23,838 | €21,734 | -€2,104 | -8.8% |
| Fixed assets | 21/28 | €13,239 | €10,115 | -€3,124 | -23.6% |
| Tangible fixed assets | 22/27 | €13,239 | €10,115 | -€3,124 | -23.6% |
| Plant, machinery and equipment | 23 | €12,830 | €10,069 | -€2,761 | -21.5% |
| Furniture and vehicles | 24 | €409 | €47 | -€363 | -88.6% |
| Current assets | 29/58 | €10,599 | €11,619 | +€1,019 | +9.6% |
| Amounts receivable within one year | 40/41 | €2,266 | €4,919 | +€2,653 | +117.1% |
| Trade receivables | 40 | €2,266 | €4,919 | +€2,653 | +117.1% |
| Cash at bank and in hand | 54/58 | €7,844 | €6,264 | -€1,580 | -20.1% |
| Deferred charges and accrued income | 490/1 | €489 | €436 | -€54 | -11.0% |
| Total equity and liabilities | 10/49 | €23,838 | €21,734 | -€2,104 | -8.8% |
| Equity | 10/15 | €11,671 | €11,586 | -€85 | -0.7% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,811 | €9,726 | -€85 | -0.9% |
| Amounts payable | 17/49 | €12,167 | €10,148 | -€2,019 | -16.6% |
| Amounts payable within one year | 42/48 | €12,167 | €10,148 | -€2,019 | -16.6% |
| Trade debts | 44 | €1,094 | €1,691 | +€596 | +54.5% |
| Suppliers | 440/4 | €1,094 | €1,691 | +€596 | +54.5% |
| Taxes, remuneration and social security | 45 | €132 | €304 | +€172 | +130.7% |
| Taxes | 450/3 | €132 | €304 | +€172 | +130.7% |
| Other amounts payable | 47/48 | €10,941 | €8,154 | -€2,788 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €3,513 | +€44 | +1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,750 | - | +€4,750 | |
| Other operating charges | 640/8 | €2,246 | €1,460 | -€786 | -35.0% |
| Gross operating margin | 9900 | -€2,814 | €5,241 | +€8,055 | |
| Operating profit (loss) | 9901 | -€3,780 | €267 | +€4,047 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €208 | €180 | -€28 | -13.5% |
| Recurring financial charges | 65 | €208 | €180 | -€28 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,987 | €87 | +€4,074 | |
| Income taxes | 67/77 | €87 | €172 | +€85 | +98.0% |
| Profit (loss) for the period | 9904 | -€4,074 | -€85 | +€3,989 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,074 | -€85 | +€3,989 | +97.9% |
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 1 October 2026 via checked.be.