EXCESS: what changed
Two fiscal 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.
EXCESS
Largest movements
- Receivables within one year +€24,175
up €24,175 (+363.1%), from €6,657 to €30,832
of which Other amounts receivable: +€12,633
- Cash -€23,905
no longer reported in 2024 (was €23,905)
mainly Receivables within one year (-€24,175) and Net result for the year (-€10,774)
- Tangible fixed assets +€2,469
up €2,469 (+52.2%), from €4,726 to €7,196
- Deferred charges and accrued income -€1,902
no longer reported in 2024 (was €1,902)
- Trade debts +€18,557
up €18,557 (+624.9%), from €2,969 to €21,526
- Profit (loss) carried forward -€10,774
down €10,774, from €1 to -€10,773
- Tax, wage and social debts -€6,960
down €6,960 (-76.9%), from €9,050 to €2,090
- Gross operating margin -€38,415
down €38,415, from €34,150 to -€4,264
- Taxes -€8,472
down €8,472 (-98.5%), from €8,601 to €128
- Depreciation +€1,152
up €1,152 (+87.0%), from €1,324 to €2,476
- Financial charges -€882
down €882 (-20.2%), from €4,364 to €3,482
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 | €37,190 | €38,028 | +€838 | +2.3% |
| Fixed assets | 21/28 | €4,726 | €7,196 | +€2,469 | +52.2% |
| Tangible fixed assets | 22/27 | €4,726 | €7,196 | +€2,469 | +52.2% |
| Furniture and vehicles | 24 | €4,726 | €7,196 | +€2,469 | +52.2% |
| Current assets | 29/58 | €32,464 | €30,832 | -€1,632 | -5.0% |
| Amounts receivable within one year | 40/41 | €6,657 | €30,832 | +€24,175 | +363.1% |
| Trade receivables | 40 | €4,172 | €15,714 | +€11,542 | +276.6% |
| Other amounts receivable | 41 | €2,485 | €15,118 | +€12,633 | +508.4% |
| Cash at bank and in hand | 54/58 | €23,905 | - | -€23,905 | |
| Deferred charges and accrued income | 490/1 | €1,902 | - | -€1,902 | |
| Total equity and liabilities | 10/49 | €37,190 | €38,028 | +€838 | +2.3% |
| Equity | 10/15 | €25,171 | €14,397 | -€10,774 | -42.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,170 | €20,170 | = | 0.0% |
| Distributable reserves | 133 | €20,170 | €20,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | -€10,773 | -€10,774 | |
| Amounts payable | 17/49 | €12,019 | €23,631 | +€11,611 | +96.6% |
| Amounts payable within one year | 42/48 | €12,019 | €23,631 | +€11,611 | +96.6% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €2,969 | €21,526 | +€18,557 | +624.9% |
| Suppliers | 440/4 | €2,969 | €21,526 | +€18,557 | +624.9% |
| Taxes, remuneration and social security | 45 | €9,050 | €2,090 | -€6,960 | -76.9% |
| Taxes | 450/3 | €9,050 | €2,090 | -€6,960 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,324 | €2,476 | +€1,152 | +87.0% |
| Other operating charges | 640/8 | €1,034 | €915 | -€119 | -11.5% |
| Gross operating margin | 9900 | €34,150 | -€4,264 | -€38,415 | |
| Operating profit (loss) | 9901 | €31,793 | -€7,655 | -€39,447 | |
| Financial income | 75/76B | €173 | €492 | +€319 | +184.0% |
| Recurring financial income | 75 | €173 | €492 | +€319 | +184.0% |
| Financial charges | 65/66B | €4,364 | €3,482 | -€882 | -20.2% |
| Recurring financial charges | 65 | €4,364 | €3,482 | -€882 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €27,602 | -€10,645 | -€38,247 | |
| Income taxes | 67/77 | €8,601 | €128 | -€8,472 | -98.5% |
| Profit (loss) for the period | 9904 | €19,001 | -€10,774 | -€29,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,001 | -€10,774 | -€29,774 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.