E-ITEM TRADE: 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-ITEM TRADE
Largest movements
- Stocks and contracts +€11,139
up €11,139 (+11.2%), from €99,699 to €110,838
- Cash -€6,233
down €6,233 (-29.0%), from €21,508 to €15,275
mainly Stocks and contracts (-€11,139) and Net result for the year (-€10,012)
- Receivables within one year +€1,467
new in 2024: €1,467
- Other debts +€23,571
up €23,571 (+19.7%), from €119,360 to €142,931
- Profit (loss) carried forward -€10,012
down €10,012 (-30.3%), from -€32,990 to -€43,002
- Tax, wage and social debts -€3,889
down €3,889 (-78.7%), from €4,942 to €1,054
- Trade debts -€3,298
down €3,298 (-15.7%), from €20,995 to €17,697
- Other operating charges +€1,871
up €1,871 (+386%), from €484 to €2,355
- Gross operating margin -€723
down €723 (-10.3%), from -€6,988 to -€7,711
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 | €124,707 | €131,080 | +€6,372 | +5.1% |
| Fixed assets | 21/28 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €121,207 | €127,580 | +€6,372 | +5.3% |
| Stocks and contracts in progress | 3 | €99,699 | €110,838 | +€11,139 | +11.2% |
| Stocks | 30/36 | €99,699 | €110,838 | +€11,139 | +11.2% |
| Amounts receivable within one year | 40/41 | - | €1,467 | +€1,467 | |
| Other amounts receivable | 41 | - | €1,467 | +€1,467 | |
| Cash at bank and in hand | 54/58 | €21,508 | €15,275 | -€6,233 | -29.0% |
| Total equity and liabilities | 10/49 | €124,707 | €131,080 | +€6,372 | +5.1% |
| Equity | 10/15 | -€20,590 | -€30,602 | -€10,012 | -48.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,990 | -€43,002 | -€10,012 | -30.3% |
| Amounts payable | 17/49 | €145,297 | €161,681 | +€16,385 | +11.3% |
| Amounts payable within one year | 42/48 | €145,297 | €161,681 | +€16,385 | +11.3% |
| Trade debts | 44 | €20,995 | €17,697 | -€3,298 | -15.7% |
| Suppliers | 440/4 | €20,995 | €17,697 | -€3,298 | -15.7% |
| Taxes, remuneration and social security | 45 | €4,942 | €1,054 | -€3,889 | -78.7% |
| Taxes | 450/3 | €4,942 | €1,054 | -€3,889 | -78.7% |
| Other amounts payable | 47/48 | €119,360 | €142,931 | +€23,571 | +19.7% |
| Other operating charges | 640/8 | €484 | €2,355 | +€1,871 | +386% |
| Gross operating margin | 9900 | -€6,988 | -€7,711 | -€723 | -10.3% |
| Operating profit (loss) | 9901 | -€7,473 | -€10,066 | -€2,593 | -34.7% |
| Financial income | 75/76B | €250 | €250 | = | 0.0% |
| Recurring financial income | 75 | €250 | €250 | = | 0.0% |
| Financial charges | 65/66B | €222 | €196 | -€26 | -11.5% |
| Recurring financial charges | 65 | €222 | €196 | -€26 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,444 | -€10,012 | -€2,568 | -34.5% |
| Profit (loss) for the period | 9904 | -€7,444 | -€10,012 | -€2,568 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,444 | -€10,012 | -€2,568 | -34.5% |
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 24 October 2026 via checked.be.