E.C.T. CONCEPT: 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.
E.C.T. CONCEPT
Largest movements
- Cash +€1,463
new in 2024: €1,463
mainly Net result for the year (+€4,729) and Tax, wage and social debts (+€11)
- Receivables within one year +€616
up €616 (+14,398%), from €4 to €621
- Profit (loss) carried forward +€4,729
up €4,729 (+53.4%), from -€8,857 to -€4,128
- Other debts -€2,661
no longer reported in 2024 (was €2,661)
- Gross operating margin +€4,729
new in 2024: €4,729
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €4 | €2,083 | +€2,079 | +48,568% |
| Current assets | 29/58 | €4 | €2,083 | +€2,079 | +48,568% |
| Amounts receivable within one year | 40/41 | €4 | €621 | +€616 | +14,398% |
| Other amounts receivable | 41 | €4 | €621 | +€616 | +14,398% |
| Cash at bank and in hand | 54/58 | - | €1,463 | +€1,463 | |
| Total equity and liabilities | 10/49 | €4 | €2,083 | +€2,079 | +48,568% |
| Equity | 10/15 | -€2,657 | €2,073 | +€4,729 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,857 | -€4,128 | +€4,729 | +53.4% |
| Amounts payable | 17/49 | €2,661 | €11 | -€2,651 | -99.6% |
| Amounts payable within one year | 42/48 | €2,661 | €11 | -€2,651 | -99.6% |
| Taxes, remuneration and social security | 45 | - | €11 | +€11 | |
| Taxes | 450/3 | - | €11 | +€11 | |
| Other amounts payable | 47/48 | €2,661 | - | -€2,661 | |
| Gross operating margin | 9900 | - | €4,729 | +€4,729 | |
| Operating profit (loss) | 9901 | - | €4,729 | +€4,729 | |
| Profit (loss) for the period before taxes | 9903 | - | €4,729 | +€4,729 | |
| Profit (loss) for the period | 9904 | - | €4,729 | +€4,729 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €4,729 | +€4,729 |
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 14 October 2026 via checked.be.