FIRST PERFORMANCE: 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.
FIRST PERFORMANCE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€15,938
down €15,938 (-442.7%), from -€3,600 to -€19,538
- Trade debts +€11,938
up €11,938 (+2387.6%), from €500 to €12,438
- Tax, wage and social debts +€4,000
up €4,000 (+200.0%), from €2,000 to €6,000
- Taxes +€11,838
new in 2024: €11,838
- Other operating charges +€1,600
up €1,600 (+64.0%), from €2,500 to €4,100
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€3,500 | -€19,438 | -€15,938 | -455.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,600 | -€19,538 | -€15,938 | -442.7% |
| Amounts payable | 17/49 | €3,500 | €19,438 | +€15,938 | +455.4% |
| Amounts payable within one year | 42/48 | €3,500 | €19,438 | +€15,938 | +455.4% |
| Trade debts | 44 | €500 | €12,438 | +€11,938 | +2387.6% |
| Suppliers | 440/4 | €500 | €12,438 | +€11,938 | +2387.6% |
| Taxes, remuneration and social security | 45 | €2,000 | €6,000 | +€4,000 | +200.0% |
| Taxes | 450/3 | €2,000 | €6,000 | +€4,000 | +200.0% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,500 | €4,100 | +€1,600 | +64.0% |
| Operating profit (loss) | 9901 | -€2,500 | -€4,100 | -€1,600 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,500 | -€4,100 | -€1,600 | -64.0% |
| Income taxes | 67/77 | - | €11,838 | +€11,838 | |
| Profit (loss) for the period | 9904 | -€2,500 | -€15,938 | -€13,438 | -537.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,500 | -€15,938 | -€13,438 | -537.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.