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FIRST-CONNECT: 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.

What changed

FIRST-CONNECT

BE 0440.210.249
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€1,182
2023 · -€1,458+€277
Equity
€3,010
2023 · €4,192-€1,182
Cash
€3,508
2023 · €3,550-€42
Balance sheet total
€3,508
2023 · €4,192-€684

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€642

    down €642 (-100.0%), from €642 to €0

    of which Other amounts receivable: -€343

Equity and liabilities
  • Profit (loss) carried forward -€1,182

    down €1,182 (-4.4%), from -€26,795 to -€27,977

  • Trade debts +€380

    up €380, from €0 to €380

  • Other debts +€118

    up €118, from €0 to €118

Income statement
  • Gross operating margin +€279

    up €279 (+40.5%), from -€689 to -€410

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€1,458
Gross operating margin +€279
Other operating charges -€3
Result 2024 -€1,182

Cash bridge derived

cash 2023 to 2024

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.

From operations -€42
Investment €0
Financing €0
Cash 2023 €3,550
Net result for the year -€1,182
Receivables within one year +€642
Trade debts +€380
Other debts +€118
Cash 2024 €3,508
Every line side by side 29 lines
Line Code 2023 2024 Change %
Total assets 20/58 €4,192 €3,508 -€684 -16.3%
Current assets 29/58 €4,192 €3,508 -€684 -16.3%
Amounts receivable within one year 40/41 €642 €0 -€642 -100.0%
Trade receivables 40 €299 €0 -€299 -100.0%
Other amounts receivable 41 €343 €0 -€343 -100.0%
Cash at bank and in hand 54/58 €3,550 €3,508 -€42 -1.2%
Total equity and liabilities 10/49 €4,192 €3,508 -€684 -16.3%
Equity 10/15 €4,192 €3,010 -€1,182 -28.2%
Contributions 10/11 €30,987 €30,987 = 0.0%
Profit (loss) carried forward 14 -€26,795 -€27,977 -€1,182 -4.4%
Amounts payable 17/49 €0 €498 +€498
Amounts payable within one year 42/48 €0 €498 +€498
Trade debts 44 €0 €380 +€380
Suppliers 440/4 €0 €380 +€380
Advances received on contracts in progress 46 €0 - =
Taxes, remuneration and social security 45 €0 - =
Taxes 450/3 €0 - =
Other amounts payable 47/48 €0 €118 +€118
Accrued charges and deferred income 492/3 €0 - =
Non-recurring operating income 76A €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €0 - =
Other operating charges 640/8 €523 €526 +€3 +0.5%
Gross operating margin 9900 -€689 -€410 +€279 +40.5%
Operating profit (loss) 9901 -€1,212 -€936 +€277 +22.8%
Financial charges 65/66B €246 €246 = 0.0%
Recurring financial charges 65 €246 €246 = 0.0%
Profit (loss) for the period before taxes 9903 -€1,458 -€1,182 +€277 +19.0%
Profit (loss) for the period 9904 -€1,458 -€1,182 +€277 +19.0%
Profit (loss) for the period to be appropriated 9905 -€1,458 -€1,182 +€277 +19.0%

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 30 September 2026 via checked.be.