EXPERT ASS: 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.
EXPERT ASS
Largest movements
- Tangible fixed assets +€60,616
new in 2024: €60,616
- Other debts +€71,761
up €71,761 (+950%), from €7,550 to €79,311
- Profit (loss) carried forward -€10,881
down €10,881 (-198%), from -€5,503 to -€16,384
- Depreciation +€9,634
new in 2024: €9,634
- Gross operating margin +€3,738
up €3,738 (+75.0%), from -€4,985 to -€1,248
- Other operating charges -€518
no longer reported in 2024 (was €518)
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 | €2,508 | €62,927 | +€60,419 | +2,410% |
| Fixed assets | 21/28 | - | €60,616 | +€60,616 | |
| Tangible fixed assets | 22/27 | - | €60,616 | +€60,616 | |
| Furniture and vehicles | 24 | - | €60,616 | +€60,616 | |
| Current assets | 29/58 | €2,508 | €2,311 | -€197 | -7.9% |
| Stocks and contracts in progress | 3 | €2,200 | €1,700 | -€500 | -22.7% |
| Stocks | 30/36 | €2,200 | €1,700 | -€500 | -22.7% |
| Amounts receivable within one year | 40/41 | - | €561 | +€561 | |
| Trade receivables | 40 | - | €420 | +€420 | |
| Other amounts receivable | 41 | - | €141 | +€141 | |
| Cash at bank and in hand | 54/58 | €308 | €50 | -€258 | -83.9% |
| Total equity and liabilities | 10/49 | €2,508 | €62,927 | +€60,419 | +2,410% |
| Equity | 10/15 | -€5,503 | -€16,384 | -€10,881 | -198% |
| Profit (loss) carried forward | 14 | -€5,503 | -€16,384 | -€10,881 | -198% |
| Amounts payable | 17/49 | €8,010 | €79,311 | +€71,301 | +890% |
| Amounts payable within one year | 42/48 | €8,010 | €79,311 | +€71,301 | +890% |
| Taxes, remuneration and social security | 45 | €460 | - | -€460 | |
| Taxes | 450/3 | €460 | - | -€460 | |
| Other amounts payable | 47/48 | €7,550 | €79,311 | +€71,761 | +950% |
| Non-recurring operating income | 76A | €518 | - | -€518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,634 | +€9,634 | |
| Other operating charges | 640/8 | €518 | - | -€518 | |
| Gross operating margin | 9900 | -€4,985 | -€1,248 | +€3,738 | +75.0% |
| Operating profit (loss) | 9901 | -€5,503 | -€10,881 | -€5,378 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,503 | -€10,881 | -€5,378 | -97.7% |
| Profit (loss) for the period | 9904 | -€5,503 | -€10,881 | -€5,378 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,503 | -€10,881 | -€5,378 | -97.7% |
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 17 October 2026 via checked.be.