ECOM360: 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.
ECOM360
Largest movements
- Cash +€23,698
up €23,698 (+32.0%), from €73,980 to €97,679
mainly Net result for the year (+€52,552) and Tax, wage and social debts (+€8,842)
- Receivables within one year +€3,154
up €3,154 (+16.6%), from €18,968 to €22,122
of which Trade receivables: +€3,607
- Current investments -€3,123
down €3,123 (-100.0%), from €3,123 to €0
- Tangible fixed assets +€1,550
up €1,550 (+387.7%), from €400 to €1,950
- Profit (loss) carried forward +€27,846
up €27,846 (+71.1%), from €39,165 to €67,011
- Tax, wage and social debts +€8,842
up €8,842 (+58.0%), from €15,245 to €24,087
- Advances received -€7,026
down €7,026 (-79.5%), from €8,834 to €1,808
- Debts after one year -€3,733
down €3,733 (-37.5%), from €9,965 to €6,232
- Trade debts -€2,377
down €2,377 (-51.8%), from €4,586 to €2,209
- Gross operating margin +€62,570
up €62,570 (+1179.2%), from €5,306 to €67,876
- Taxes +€8,029
up €8,029 (+875.2%), from €917 to €8,946
- Financial charges -€6,836
down €6,836 (-57.7%), from €11,858 to €5,022
- Depreciation -€912
down €912 (-73.1%), from €1,247 to €335
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 | €97,378 | €122,760 | +€25,382 | +26.1% |
| Fixed assets | 21/28 | €400 | €1,950 | +€1,550 | +387.7% |
| Tangible fixed assets | 22/27 | €400 | €1,950 | +€1,550 | +387.7% |
| Furniture and vehicles | 24 | €400 | €1,950 | +€1,550 | +387.7% |
| Current assets | 29/58 | €96,978 | €120,810 | +€23,832 | +24.6% |
| Amounts receivable within one year | 40/41 | €18,968 | €22,122 | +€3,154 | +16.6% |
| Trade receivables | 40 | €18,045 | €21,652 | +€3,607 | +20.0% |
| Other amounts receivable | 41 | €923 | €470 | -€453 | -49.1% |
| Current investments | 50/53 | €3,123 | €0 | -€3,123 | -100.0% |
| Cash at bank and in hand | 54/58 | €73,980 | €97,679 | +€23,698 | +32.0% |
| Deferred charges and accrued income | 490/1 | €906 | €1,009 | +€103 | +11.4% |
| Total equity and liabilities | 10/49 | €97,378 | €122,760 | +€25,382 | +26.1% |
| Equity | 10/15 | €42,165 | €70,011 | +€27,846 | +66.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,165 | €67,011 | +€27,846 | +71.1% |
| Amounts payable | 17/49 | €55,213 | €52,749 | -€2,464 | -4.5% |
| Amounts payable after more than one year | 17 | €9,965 | €6,232 | -€3,733 | -37.5% |
| Financial debts | 170/4 | €9,965 | €6,232 | -€3,733 | -37.5% |
| Amounts payable within one year | 42/48 | €43,776 | €43,637 | -€139 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €3,876 | €3,733 | -€143 | -3.7% |
| Financial debts | 43 | €8,905 | €10,187 | +€1,282 | +14.4% |
| Credit institutions | 430/8 | €8,905 | €10,187 | +€1,282 | +14.4% |
| Trade debts | 44 | €4,586 | €2,209 | -€2,377 | -51.8% |
| Suppliers | 440/4 | €4,586 | €2,209 | -€2,377 | -51.8% |
| Advances received on contracts in progress | 46 | €8,834 | €1,808 | -€7,026 | -79.5% |
| Taxes, remuneration and social security | 45 | €15,245 | €24,087 | +€8,842 | +58.0% |
| Taxes | 450/3 | €15,245 | €24,087 | +€8,842 | +58.0% |
| Other amounts payable | 47/48 | €2,329 | €1,612 | -€717 | -30.8% |
| Accrued charges and deferred income | 492/3 | €1,471 | €2,880 | +€1,409 | +95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €335 | -€912 | -73.1% |
| Other operating charges | 640/8 | €451 | €891 | +€439 | +97.4% |
| Non-recurring operating charges | 66A | - | €133 | +€133 | |
| Gross operating margin | 9900 | €5,306 | €67,876 | +€62,570 | +1179.2% |
| Operating profit (loss) | 9901 | €3,608 | €66,517 | +€62,909 | +1743.7% |
| Financial income | 75/76B | €2 | €2 | +€0 | +16.9% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +16.9% |
| Financial charges | 65/66B | €11,858 | €5,022 | -€6,836 | -57.7% |
| Recurring financial charges | 65 | €11,858 | €5,022 | -€6,836 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,248 | €61,497 | +€69,746 | |
| Income taxes | 67/77 | €917 | €8,946 | +€8,029 | +875.2% |
| Profit (loss) for the period | 9904 | -€9,166 | €52,552 | +€61,717 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,166 | €52,552 | +€61,717 |
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 12 October 2026 via checked.be.