FMANAGEMENT: 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.
FMANAGEMENT
Largest movements
- Cash -€2,863
down €2,863 (-23.2%), from €12,318 to €9,455
- Receivables within one year +€1,358
up €1,358 (+72.0%), from €1,887 to €3,245
- Other debts -€625
down €625 (-14.5%), from €4,324 to €3,699
- Profit (loss) carried forward -€397
down €397 (-16.6%), from €2,384 to €1,987
- Tax, wage and social debts -€263
down €263 (-65.7%), from €401 to €138
- Trade debts -€220
down €220 (-24.6%), from €896 to €675
- Purchases and services -€5,510
down €5,510 (-49.0%), from €11,253 to €5,743
- Turnover -€4,030
down €4,030 (-36.8%), from €10,957 to €6,927
- Gross operating margin +€1,480
up €1,480, from -€295 to €1,184
- Other operating charges +€469
up €469 (+105.1%), from €447 to €916
- Taxes +€160
new in 2024: €160
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.
Cash bridge derived
A cash bridge needs two consecutive fiscal 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 | €14,205 | €12,699 | -€1,505 | -10.6% |
| Current assets | 29/58 | €14,205 | €12,699 | -€1,505 | -10.6% |
| Amounts receivable within one year | 40/41 | €1,887 | €3,245 | +€1,358 | +72.0% |
| Trade receivables | 40 | €1,887 | €3,245 | +€1,358 | +72.0% |
| Cash at bank and in hand | 54/58 | €12,318 | €9,455 | -€2,863 | -23.2% |
| Total equity and liabilities | 10/49 | €14,205 | €12,699 | -€1,505 | -10.6% |
| Equity | 10/15 | €8,584 | €8,187 | -€397 | -4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,384 | €1,987 | -€397 | -16.6% |
| Amounts payable | 17/49 | €5,620 | €4,512 | -€1,108 | -19.7% |
| Amounts payable within one year | 42/48 | €5,620 | €4,512 | -€1,108 | -19.7% |
| Trade debts | 44 | €896 | €675 | -€220 | -24.6% |
| Suppliers | 440/4 | €896 | €675 | -€220 | -24.6% |
| Taxes, remuneration and social security | 45 | €401 | €138 | -€263 | -65.7% |
| Taxes | 450/3 | €401 | €138 | -€263 | -65.7% |
| Other amounts payable | 47/48 | €4,324 | €3,699 | -€625 | -14.5% |
| Turnover | 70 | €10,957 | €6,927 | -€4,030 | -36.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,253 | €5,743 | -€5,510 | -49.0% |
| Other operating charges | 640/8 | €447 | €916 | +€469 | +105.1% |
| Non-recurring operating charges | 66A | €80 | €372 | +€292 | +363.8% |
| Gross operating margin | 9900 | -€295 | €1,184 | +€1,480 | |
| Operating profit (loss) | 9901 | -€822 | -€104 | +€718 | +87.4% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €100 | €119 | +€19 | +18.8% |
| Recurring financial charges | 65 | €100 | €119 | +€19 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€922 | -€96 | +€826 | +89.6% |
| Income taxes | 67/77 | - | €160 | +€160 | |
| Profit (loss) for the period | 9904 | -€922 | -€256 | +€666 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€922 | -€256 | +€666 | +72.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 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.