E-COM: 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-COM
Largest movements
- Cash +€79
up €79 (+2,963%), from €3 to €81
mainly Other debts (+€17,874) and Tax, wage and social debts (+€13,481)
- Receivables within one year +€20
new in 2024: €20
- Trade debts -€26,411
down €26,411 (-95.4%), from €27,685 to €1,274
- Other debts +€17,874
up €17,874 (+60.2%), from €29,709 to €47,584
- Tax, wage and social debts +€13,481
up €13,481 (+63.4%), from €21,256 to €34,737
of which Taxes: +€16,134
- Profit (loss) carried forward -€4,846
down €4,846 (-5.9%), from -€82,648 to -€87,494
- Financial charges -€16,346
down €16,346 (-78.1%), from €20,917 to €4,571
of which Non-recurring financial charges: -€15,901
- Other operating charges -€5,275
down €5,275 (-95.3%), from €5,537 to €261
- Gross operating margin +€2,079
up €2,079 (+99.4%), from -€2,093 to -€13
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 | €3 | €101 | +€99 | +3,703% |
| Current assets | 29/58 | €3 | €101 | +€99 | +3,703% |
| Amounts receivable within one year | 40/41 | - | €20 | +€20 | |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €3 | €81 | +€79 | +2,963% |
| Total equity and liabilities | 10/49 | €3 | €101 | +€99 | +3,703% |
| Equity | 10/15 | -€78,648 | -€83,494 | -€4,846 | -6.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,648 | -€87,494 | -€4,846 | -5.9% |
| Amounts payable | 17/49 | €78,651 | €83,595 | +€4,944 | +6.3% |
| Amounts payable within one year | 42/48 | €78,651 | €83,595 | +€4,944 | +6.3% |
| Trade debts | 44 | €27,685 | €1,274 | -€26,411 | -95.4% |
| Suppliers | 440/4 | €27,685 | €1,274 | -€26,411 | -95.4% |
| Taxes, remuneration and social security | 45 | €21,256 | €34,737 | +€13,481 | +63.4% |
| Taxes | 450/3 | €18,603 | €34,737 | +€16,134 | +86.7% |
| Remuneration and social security | 454/9 | €2,653 | - | -€2,653 | |
| Other amounts payable | 47/48 | €29,709 | €47,584 | +€17,874 | +60.2% |
| Other operating charges | 640/8 | €5,537 | €261 | -€5,275 | -95.3% |
| Gross operating margin | 9900 | -€2,093 | -€13 | +€2,079 | +99.4% |
| Operating profit (loss) | 9901 | -€7,629 | -€274 | +€7,355 | +96.4% |
| Financial charges | 65/66B | €20,917 | €4,571 | -€16,346 | -78.1% |
| Recurring financial charges | 65 | €5,017 | €4,571 | -€445 | -8.9% |
| Non-recurring financial charges | 66B | €15,901 | - | -€15,901 | |
| Profit (loss) for the period before taxes | 9903 | -€28,546 | -€4,846 | +€23,701 | +83.0% |
| Profit (loss) for the period | 9904 | -€28,546 | -€4,846 | +€23,701 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,546 | -€4,846 | +€23,701 | +83.0% |
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.