ELI: 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.
ELI
Largest movements
- Receivables within one year +€10,231
up €10,231 (+92.5%), from €11,055 to €21,286
of which Other amounts receivable: +€5,681
- Cash -€984
down €984 (-2.2%), from €43,809 to €42,824
mainly Receivables within one year (-€10,231) and Deferred charges and accrued income (-€87)
- Reserves +€5,311
up €5,311 (+10.0%), from €53,111 to €58,422
- Tax, wage and social debts +€3,560
up €3,560 (+659.8%), from €539 to €4,099
- Gross operating margin -€1,192
down €1,192 (-10.7%), from €11,133 to €9,941
- Taxes -€586
down €586 (-18.3%), from €3,210 to €2,623
- Other operating charges +€365
up €365 (+80.2%), from €455 to €821
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 | €57,893 | €66,869 | +€8,975 | +15.5% |
| Fixed assets | 21/28 | €469 | €111 | -€358 | -76.3% |
| Tangible fixed assets | 22/27 | €469 | €111 | -€358 | -76.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €469 | €111 | -€358 | -76.3% |
| Current assets | 29/58 | €57,424 | €66,757 | +€9,333 | +16.3% |
| Amounts receivable within one year | 40/41 | €11,055 | €21,286 | +€10,231 | +92.5% |
| Trade receivables | 40 | €4,265 | €8,815 | +€4,550 | +106.7% |
| Other amounts receivable | 41 | €6,790 | €12,471 | +€5,681 | +83.7% |
| Cash at bank and in hand | 54/58 | €43,809 | €42,824 | -€984 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,560 | €2,647 | +€87 | +3.4% |
| Total equity and liabilities | 10/49 | €57,893 | €66,869 | +€8,975 | +15.5% |
| Equity | 10/15 | €56,111 | €61,422 | +€5,311 | +9.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,111 | €58,422 | +€5,311 | +10.0% |
| Distributable reserves | 133 | €53,111 | €58,422 | +€5,311 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,782 | €5,446 | +€3,664 | +205.6% |
| Amounts payable within one year | 42/48 | €1,782 | €5,446 | +€3,664 | +205.6% |
| Trade debts | 44 | €1,222 | €1,143 | -€80 | -6.5% |
| Suppliers | 440/4 | €1,222 | €1,143 | -€80 | -6.5% |
| Taxes, remuneration and social security | 45 | €539 | €4,099 | +€3,560 | +659.8% |
| Taxes | 450/3 | €539 | €4,099 | +€3,560 | +659.8% |
| Other amounts payable | 47/48 | €20 | €205 | +€184 | +904.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €358 | -€5 | -1.4% |
| Other operating charges | 640/8 | €455 | €821 | +€365 | +80.2% |
| Gross operating margin | 9900 | €11,133 | €9,941 | -€1,192 | -10.7% |
| Operating profit (loss) | 9901 | €10,314 | €8,762 | -€1,552 | -15.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €872 | €828 | -€44 | -5.1% |
| Recurring financial charges | 65 | €872 | €828 | -€44 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €9,445 | €7,935 | -€1,511 | -16.0% |
| Income taxes | 67/77 | €3,210 | €2,623 | -€586 | -18.3% |
| Profit (loss) for the period | 9904 | €6,235 | €5,311 | -€924 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,235 | €5,311 | -€924 | -14.8% |
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 11 October 2026 via checked.be.