e-day: 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-day
Largest movements
- Tangible fixed assets -€57,689
down €57,689 (-19.6%), from €294,548 to €236,859
of which Land and buildings: -€52,032
- Profit (loss) carried forward -€73,233
down €73,233 (-71.9%), from -€101,809 to -€175,042
- Tax, wage and social debts +€55,508
up €55,508 (+3,755%), from €1,478 to €56,986
- Reserves -€33,624
down €33,624 (-24.4%), from €137,698 to €104,075
of which Tax-exempt reserves: -€33,624
- Other debts +€20,291
up €20,291 (+779%), from €2,603 to €22,894
- Debts after one year -€16,284
down €16,284 (-9.3%), from €175,036 to €158,752
- Taxes +€60,899
up €60,899 (+5,783%), from €1,053 to €61,952
- Financial charges -€18,380
down €18,380 (-77.8%), from €23,622 to €5,242
of which Non-recurring financial charges: -€17,979
- Gross operating margin -€14,569
down €14,569 (-47.2%), from €30,855 to €16,286
- Depreciation -€7,397
down €7,397 (-10.6%), from €69,498 to €62,101
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 | €298,341 | €241,722 | -€56,620 | -19.0% |
| Fixed assets | 21/28 | €294,548 | €236,859 | -€57,689 | -19.6% |
| Tangible fixed assets | 22/27 | €294,548 | €236,859 | -€57,689 | -19.6% |
| Land and buildings | 22 | €274,220 | €222,188 | -€52,032 | -19.0% |
| Plant, machinery and equipment | 23 | €3,063 | €5,107 | +€2,044 | +66.7% |
| Furniture and vehicles | 24 | €17,266 | €9,564 | -€7,702 | -44.6% |
| Current assets | 29/58 | €3,793 | €4,862 | +€1,070 | +28.2% |
| Amounts receivable within one year | 40/41 | €2,030 | €1,889 | -€141 | -6.9% |
| Trade receivables | 40 | €1,540 | €1,889 | +€348 | +22.6% |
| Other amounts receivable | 41 | €489 | - | -€489 | |
| Cash at bank and in hand | 54/58 | €1,539 | €1,629 | +€90 | +5.9% |
| Deferred charges and accrued income | 490/1 | €224 | €1,344 | +€1,120 | +500% |
| Total equity and liabilities | 10/49 | €298,341 | €241,722 | -€56,620 | -19.0% |
| Equity | 10/15 | €54,440 | -€52,417 | -€106,856 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €137,698 | €104,075 | -€33,624 | -24.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €135,843 | €102,220 | -€33,624 | -24.8% |
| Profit (loss) carried forward | 14 | -€101,809 | -€175,042 | -€73,233 | -71.9% |
| Provisions and deferred taxes | 16 | €33,961 | €25,555 | -€8,406 | -24.8% |
| Deferred taxes | 168 | €33,961 | €25,555 | -€8,406 | -24.8% |
| Amounts payable | 17/49 | €209,941 | €268,583 | +€58,642 | +27.9% |
| Amounts payable after more than one year | 17 | €175,036 | €158,752 | -€16,284 | -9.3% |
| Financial debts | 170/4 | €175,036 | €158,752 | -€16,284 | -9.3% |
| Amounts payable within one year | 42/48 | €34,905 | €109,831 | +€74,926 | +215% |
| Current portion of amounts payable after more than one year | 42 | €15,912 | €16,284 | +€372 | +2.3% |
| Trade debts | 44 | €14,911 | €13,667 | -€1,245 | -8.3% |
| Suppliers | 440/4 | €14,911 | €13,667 | -€1,245 | -8.3% |
| Taxes, remuneration and social security | 45 | €1,478 | €56,986 | +€55,508 | +3,755% |
| Taxes | 450/3 | €1,478 | €56,986 | +€55,508 | +3,755% |
| Other amounts payable | 47/48 | €2,603 | €22,894 | +€20,291 | +779% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,498 | €62,101 | -€7,397 | -10.6% |
| Other operating charges | 640/8 | €2,541 | €2,281 | -€260 | -10.2% |
| Gross operating margin | 9900 | €30,855 | €16,286 | -€14,569 | -47.2% |
| Operating profit (loss) | 9901 | -€41,184 | -€48,096 | -€6,912 | -16.8% |
| Financial income | 75/76B | €18 | €27 | +€9 | +48.7% |
| Recurring financial income | 75 | €18 | €27 | +€9 | +48.7% |
| Financial charges | 65/66B | €23,622 | €5,242 | -€18,380 | -77.8% |
| Recurring financial charges | 65 | €5,643 | €5,242 | -€401 | -7.1% |
| Non-recurring financial charges | 66B | €17,979 | - | -€17,979 | |
| Profit (loss) for the period before taxes | 9903 | -€64,788 | -€53,310 | +€11,477 | +17.7% |
| Transfer from deferred taxes | 780 | €8,406 | €8,406 | = | 0.0% |
| Income taxes | 67/77 | €1,053 | €61,952 | +€60,899 | +5,783% |
| Profit (loss) for the period | 9904 | -€57,435 | -€106,856 | -€49,421 | -86.0% |
| Transfer from tax-exempt reserves | 789 | €33,624 | €33,624 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,811 | -€73,233 | -€49,421 | -208% |
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.