FLIPBAR: what changed
Two financial 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.
FLIPBAR
Largest movements
- Cash -€11,508
down €11,508 (-49.7%), from €23,174 to €11,666
- Tangible fixed assets -€5,182
down €5,182 (-74.7%), from €6,939 to €1,757
of which Plant, machinery and equipment: -€3,027
- Stocks and contracts -€3,230
down €3,230 (-16.3%), from €19,821 to €16,591
- Receivables within one year +€2,569
up €2,569 (+95.9%), from €2,680 to €5,249
of which Trade receivables: +€2,569
- Other debts -€11,045
down €11,045 (-82.3%), from €13,426 to €2,380
- Trade debts -€3,372
down €3,372 (-25.5%), from €13,218 to €9,847
- Reserves -€3,342
down €3,342 (-22.7%), from €14,724 to €11,382
- Gross operating margin -€6,928
down €6,928 (-62.1%), from €11,149 to €4,221
- Financial charges -€492
down €492 (-87.8%), from €560 to €68
- Depreciation -€432
down €432 (-14.3%), from €3,032 to €2,600
- Other operating charges +€222
up €222 (+43.5%), from €511 to €733
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,056 | €35,263 | -€17,794 | -33.5% |
| Fixed assets | 21/28 | €6,939 | €1,757 | -€5,182 | -74.7% |
| Tangible fixed assets | 22/27 | €6,939 | €1,757 | -€5,182 | -74.7% |
| Plant, machinery and equipment | 23 | €4,164 | €1,137 | -€3,027 | -72.7% |
| Furniture and vehicles | 24 | €2,774 | €620 | -€2,155 | -77.7% |
| Current assets | 29/58 | €46,118 | €33,506 | -€12,612 | -27.3% |
| Stocks and contracts in progress | 3 | €19,821 | €16,591 | -€3,230 | -16.3% |
| Stocks | 30/36 | €19,821 | €16,591 | -€3,230 | -16.3% |
| Amounts receivable within one year | 40/41 | €2,680 | €5,249 | +€2,569 | +95.9% |
| Trade receivables | 40 | €180 | €2,749 | +€2,569 | +1,430% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,174 | €11,666 | -€11,508 | -49.7% |
| Deferred charges and accrued income | 490/1 | €442 | - | -€442 | |
| Total equity and liabilities | 10/49 | €53,056 | €35,263 | -€17,794 | -33.5% |
| Equity | 10/15 | €24,724 | €21,382 | -€3,342 | -13.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €14,724 | €11,382 | -€3,342 | -22.7% |
| Distributable reserves | 133 | €14,724 | €11,382 | -€3,342 | -22.7% |
| Amounts payable | 17/49 | €28,332 | €13,881 | -€14,452 | -51.0% |
| Amounts payable within one year | 42/48 | €28,332 | €13,881 | -€14,452 | -51.0% |
| Trade debts | 44 | €13,218 | €9,847 | -€3,372 | -25.5% |
| Suppliers | 440/4 | €13,218 | €9,847 | -€3,372 | -25.5% |
| Taxes, remuneration and social security | 45 | €1,688 | €1,653 | -€35 | -2.1% |
| Taxes | 450/3 | €1,688 | €1,048 | -€640 | -37.9% |
| Remuneration and social security | 454/9 | - | €605 | +€605 | |
| Other amounts payable | 47/48 | €13,426 | €2,380 | -€11,045 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,032 | €2,600 | -€432 | -14.3% |
| Other operating charges | 640/8 | €511 | €733 | +€222 | +43.5% |
| Gross operating margin | 9900 | €11,149 | €4,221 | -€6,928 | -62.1% |
| Operating profit (loss) | 9901 | €7,606 | €888 | -€6,718 | -88.3% |
| Financial income | 75/76B | €4 | €31 | +€28 | +780% |
| Recurring financial income | 75 | €4 | €31 | +€28 | +780% |
| Financial charges | 65/66B | €560 | €68 | -€492 | -87.8% |
| Recurring financial charges | 65 | €560 | €68 | -€492 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €7,050 | €851 | -€6,198 | -87.9% |
| Profit (loss) for the period | 9904 | €7,050 | €851 | -€6,198 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,050 | €851 | -€6,198 | -87.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.