Feestplan: 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.
Feestplan
Largest movements
- Cash -€4,053
down €4,053 (-40.2%), from €10,086 to €6,033
mainly Current portion of long-term debt (-€8,339) and Trade debts (-€6,678)
- Stocks and contracts +€3,000
up €3,000 (+25.0%), from €12,000 to €15,000
- Receivables within one year +€1,261
up €1,261 (+19.1%), from €6,600 to €7,861
- Current portion of long-term debt -€8,339
no longer reported in 2024 (was €8,339)
- Trade debts -€6,678
down €6,678 (-27.5%), from €24,319 to €17,641
- Tax, wage and social debts +€6,170
new in 2024: €6,170
- Profit (loss) carried forward +€5,094
up €5,094 (+3.5%), from -€145,714 to -€140,619
- Other debts +€3,822
up €3,822 (+4.6%), from €83,260 to €87,082
- Staff costs -€1,958
no longer reported in 2024 (was €1,958)
- Other operating charges +€1,926
up €1,926 (+248.6%), from €774 to €2,700
- Financial charges +€1,000
up €1,000 (+149.1%), from €671 to €1,671
- Gross operating margin -€925
down €925 (-6.5%), from €14,299 to €13,374
- Depreciation +€195
up €195 (+5.2%), from €3,721 to €3,915
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 | €38,805 | €38,873 | +€69 | +0.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €10,118 | €9,980 | -€139 | -1.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €10,118 | €9,980 | -€139 | -1.4% |
| Plant, machinery and equipment | 23 | €9,686 | €9,656 | -€31 | -0.3% |
| Furniture and vehicles | 24 | €432 | €324 | -€108 | -25.0% |
| Current assets | 29/58 | €28,686 | €28,894 | +€208 | +0.7% |
| Stocks and contracts in progress | 3 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Stocks | 30/36 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €6,600 | €7,861 | +€1,261 | +19.1% |
| Trade receivables | 40 | €6,600 | €7,861 | +€1,261 | +19.1% |
| Cash at bank and in hand | 54/58 | €10,086 | €6,033 | -€4,053 | -40.2% |
| Total equity and liabilities | 10/49 | €38,805 | €38,873 | +€69 | +0.2% |
| Equity | 10/15 | -€127,114 | -€122,019 | +€5,094 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,714 | -€140,619 | +€5,094 | +3.5% |
| Amounts payable | 17/49 | €165,918 | €160,893 | -€5,025 | -3.0% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,918 | €110,893 | -€5,025 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €8,339 | - | -€8,339 | |
| Trade debts | 44 | €24,319 | €17,641 | -€6,678 | -27.5% |
| Suppliers | 440/4 | €24,319 | €17,641 | -€6,678 | -27.5% |
| Taxes, remuneration and social security | 45 | - | €6,170 | +€6,170 | |
| Taxes | 450/3 | - | €6,170 | +€6,170 | |
| Other amounts payable | 47/48 | €83,260 | €87,082 | +€3,822 | +4.6% |
| Remuneration, social security and pensions | 62 | €1,958 | - | -€1,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,721 | €3,915 | +€195 | +5.2% |
| Other operating charges | 640/8 | €774 | €2,700 | +€1,926 | +248.6% |
| Gross operating margin | 9900 | €14,299 | €13,374 | -€925 | -6.5% |
| Operating profit (loss) | 9901 | €7,846 | €6,759 | -€1,087 | -13.9% |
| Financial income | 75/76B | €0 | €7 | +€6 | +64900.0% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +64900.0% |
| Financial charges | 65/66B | €671 | €1,671 | +€1,000 | +149.1% |
| Recurring financial charges | 65 | €671 | €1,671 | +€1,000 | +149.1% |
| Profit (loss) for the period before taxes | 9903 | €7,175 | €5,094 | -€2,081 | -29.0% |
| Profit (loss) for the period | 9904 | €7,175 | €5,094 | -€2,081 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,175 | €5,094 | -€2,081 | -29.0% |
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 28 September 2026 via checked.be.