FIXMAN: 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.
FIXMAN
Largest movements
- Tangible fixed assets +€49,510
up €49,510 (+4463.5%), from €1,109 to €50,619
of which Furniture and vehicles: +€50,030
- Cash +€32,470
up €32,470 (+180.8%), from €17,956 to €50,425
mainly Debts after one year (+€31,347) and Net result for the year (+€23,805)
- Receivables within one year -€13,688
down €13,688 (-43.9%), from €31,212 to €17,524
of which Trade receivables: -€11,732
- Deferred charges and accrued income +€1,538
up €1,538, from €0 to €1,538
- Debts after one year +€31,347
new in 2024: €31,347
- Profit (loss) carried forward +€23,805
up €23,805 (+61.3%), from €38,839 to €62,644
- Current portion of long-term debt +€11,945
new in 2024: €11,945
- Tax, wage and social debts +€2,009
up €2,009 (+34.6%), from €5,799 to €7,808
- Trade debts +€1,808
up €1,808 (+420.9%), from €429 to €2,237
- Gross operating margin +€22,304
up €22,304 (+101.7%), from €21,937 to €44,241
- Depreciation +€9,569
up €9,569 (+2117.2%), from €452 to €10,021
- Taxes +€2,350
up €2,350 (+38.8%), from €6,059 to €8,410
- Financial charges +€1,784
up €1,784 (+1471.7%), from €121 to €1,905
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 | €50,277 | €120,106 | +€69,829 | +138.9% |
| Fixed assets | 21/28 | €1,109 | €50,619 | +€49,510 | +4463.5% |
| Tangible fixed assets | 22/27 | €1,109 | €50,619 | +€49,510 | +4463.5% |
| Plant, machinery and equipment | 23 | €1,109 | €589 | -€520 | -46.9% |
| Furniture and vehicles | 24 | - | €50,030 | +€50,030 | |
| Current assets | 29/58 | €49,168 | €69,487 | +€20,319 | +41.3% |
| Amounts receivable within one year | 40/41 | €31,212 | €17,524 | -€13,688 | -43.9% |
| Trade receivables | 40 | €29,134 | €17,403 | -€11,732 | -40.3% |
| Other amounts receivable | 41 | €2,078 | €121 | -€1,957 | -94.2% |
| Cash at bank and in hand | 54/58 | €17,956 | €50,425 | +€32,470 | +180.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,538 | +€1,538 | |
| Total equity and liabilities | 10/49 | €50,277 | €120,106 | +€69,829 | +138.9% |
| Equity | 10/15 | €41,839 | €65,644 | +€23,805 | +56.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,839 | €62,644 | +€23,805 | +61.3% |
| Amounts payable | 17/49 | €8,439 | €54,463 | +€46,024 | +545.4% |
| Amounts payable after more than one year | 17 | - | €31,347 | +€31,347 | |
| Financial debts | 170/4 | - | €31,347 | +€31,347 | |
| Amounts payable within one year | 42/48 | €8,439 | €23,116 | +€14,677 | +173.9% |
| Current portion of amounts payable after more than one year | 42 | - | €11,945 | +€11,945 | |
| Trade debts | 44 | €429 | €2,237 | +€1,808 | +420.9% |
| Suppliers | 440/4 | €429 | €2,237 | +€1,808 | +420.9% |
| Taxes, remuneration and social security | 45 | €5,799 | €7,808 | +€2,009 | +34.6% |
| Taxes | 450/3 | €5,799 | €7,808 | +€2,009 | +34.6% |
| Other amounts payable | 47/48 | €2,210 | €1,125 | -€1,085 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €10,021 | +€9,569 | +2117.2% |
| Other operating charges | 640/8 | €11 | €100 | +€89 | +814.9% |
| Gross operating margin | 9900 | €21,937 | €44,241 | +€22,304 | +101.7% |
| Operating profit (loss) | 9901 | €21,474 | €34,120 | +€12,646 | +58.9% |
| Financial charges | 65/66B | €121 | €1,905 | +€1,784 | +1471.7% |
| Recurring financial charges | 65 | €121 | €1,905 | +€1,784 | +1471.7% |
| Profit (loss) for the period before taxes | 9903 | €21,353 | €32,215 | +€10,861 | +50.9% |
| Income taxes | 67/77 | €6,059 | €8,410 | +€2,350 | +38.8% |
| Profit (loss) for the period | 9904 | €15,294 | €23,805 | +€8,511 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,294 | €23,805 | +€8,511 | +55.6% |
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 29 September 2026 via checked.be.