Fixed or Custom: 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.
Fixed or Custom
Largest movements
- Receivables within one year +€33,226
up €33,226 (+2562.8%), from €1,296 to €34,522
of which Other amounts receivable: +€20,118
- Cash -€22,646
no longer reported in 2024 (was €22,646)
mainly Receivables within one year (-€33,226) and Investment in fixed assets (net) (-€13,649)
- Deferred charges and accrued income -€11,958
no longer reported in 2024 (was €11,958)
- Tangible fixed assets +€9,370
up €9,370 (+202.8%), from €4,620 to €13,990
- Profit (loss) carried forward +€4,948
up €4,948 (+24.1%), from €20,494 to €25,442
- Tax, wage and social debts +€2,756
up €2,756 (+17.6%), from €15,655 to €18,411
of which Taxes: +€2,756
- Trade debts -€1,572
down €1,572 (-36.8%), from €4,272 to €2,700
of which Bills of exchange payable: -€4,000
- Short-term financial debts +€959
new in 2024: €959
- Accrued charges and deferred income +€900
new in 2024: €900
- Gross operating margin -€11,794
down €11,794 (-38.1%), from €30,925 to €19,130
- Depreciation +€3,968
up €3,968 (+1275.4%), from €311 to €4,279
- Staff costs +€2,134
new in 2024: €2,134
- Taxes -€1,698
down €1,698 (-22.1%), from €7,684 to €5,986
- Other operating charges -€770
down €770 (-32.4%), from €2,373 to €1,603
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 | €40,521 | €48,512 | +€7,991 | +19.7% |
| Fixed assets | 21/28 | €4,620 | €13,990 | +€9,370 | +202.8% |
| Tangible fixed assets | 22/27 | €4,620 | €13,990 | +€9,370 | +202.8% |
| Furniture and vehicles | 24 | €4,620 | €13,990 | +€9,370 | +202.8% |
| Current assets | 29/58 | €35,900 | €34,522 | -€1,378 | -3.8% |
| Amounts receivable within one year | 40/41 | €1,296 | €34,522 | +€33,226 | +2562.8% |
| Trade receivables | 40 | - | €13,108 | +€13,108 | |
| Other amounts receivable | 41 | €1,296 | €21,414 | +€20,118 | +1551.7% |
| Cash at bank and in hand | 54/58 | €22,646 | - | -€22,646 | |
| Deferred charges and accrued income | 490/1 | €11,958 | - | -€11,958 | |
| Total equity and liabilities | 10/49 | €40,521 | €48,512 | +€7,991 | +19.7% |
| Equity | 10/15 | €20,594 | €25,542 | +€4,948 | +24.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €100 | - | -€100 | |
| Profit (loss) carried forward | 14 | €20,494 | €25,442 | +€4,948 | +24.1% |
| Amounts payable | 17/49 | €19,927 | €22,970 | +€3,044 | +15.3% |
| Amounts payable within one year | 42/48 | €19,927 | €22,070 | +€2,144 | +10.8% |
| Financial debts | 43 | - | €959 | +€959 | |
| Credit institutions | 430/8 | - | €959 | +€959 | |
| Trade debts | 44 | €4,272 | €2,700 | -€1,572 | -36.8% |
| Suppliers | 440/4 | €272 | €2,700 | +€2,428 | +892.0% |
| Bills of exchange payable | 441 | €4,000 | - | -€4,000 | |
| Taxes, remuneration and social security | 45 | €15,655 | €18,411 | +€2,756 | +17.6% |
| Taxes | 450/3 | €14,160 | €16,916 | +€2,756 | +19.5% |
| Remuneration and social security | 454/9 | €1,495 | €1,495 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | - | €2,134 | +€2,134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €4,279 | +€3,968 | +1275.4% |
| Other operating charges | 640/8 | €2,373 | €1,603 | -€770 | -32.4% |
| Gross operating margin | 9900 | €30,925 | €19,130 | -€11,794 | -38.1% |
| Operating profit (loss) | 9901 | €28,241 | €11,113 | -€17,127 | -60.6% |
| Financial income | 75/76B | €0 | €479 | +€479 | +4786800.0% |
| Recurring financial income | 75 | €0 | €479 | +€479 | +4786800.0% |
| Financial charges | 65/66B | €63 | €658 | +€595 | +945.7% |
| Recurring financial charges | 65 | €63 | €658 | +€595 | +945.7% |
| Profit (loss) for the period before taxes | 9903 | €28,178 | €10,934 | -€17,244 | -61.2% |
| Income taxes | 67/77 | €7,684 | €5,986 | -€1,698 | -22.1% |
| Profit (loss) for the period | 9904 | €20,494 | €4,948 | -€15,546 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,494 | €4,948 | -€15,546 | -75.9% |
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 3 October 2026 via checked.be.