Focuscue: 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.
Focuscue
Largest movements
- Cash -€3,237
down €3,237 (-71.0%), from €4,558 to €1,321
mainly Net result for the year (-€3,692) and Receivables within one year (-€280)
- Receivables within one year +€280
new in 2024: €280
- Deferred charges and accrued income +€162
new in 2024: €162
- Profit (loss) carried forward -€3,692
down €3,692 (-109.6%), from -€3,367 to -€7,058
- Other debts +€659
up €659 (+25.6%), from €2,576 to €3,236
- Trade debts +€272
up €272 (+86.6%), from €314 to €586
- Other operating charges +€118
new in 2024: €118
- Gross operating margin -€114
down €114 (-3.5%), from -€3,293 to -€3,407
- Financial charges +€93
up €93 (+125.3%), from €74 to €167
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 | €4,558 | €1,763 | -€2,795 | -61.3% |
| Current assets | 29/58 | €4,558 | €1,763 | -€2,795 | -61.3% |
| Amounts receivable within one year | 40/41 | - | €280 | +€280 | |
| Other amounts receivable | 41 | - | €280 | +€280 | |
| Cash at bank and in hand | 54/58 | €4,558 | €1,321 | -€3,237 | -71.0% |
| Deferred charges and accrued income | 490/1 | - | €162 | +€162 | |
| Total equity and liabilities | 10/49 | €4,558 | €1,763 | -€2,795 | -61.3% |
| Equity | 10/15 | €1,633 | -€2,058 | -€3,692 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,367 | -€7,058 | -€3,692 | -109.6% |
| Amounts payable | 17/49 | €2,925 | €3,821 | +€897 | +30.7% |
| Amounts payable within one year | 42/48 | €2,925 | €3,821 | +€897 | +30.7% |
| Trade debts | 44 | €314 | €586 | +€272 | +86.6% |
| Suppliers | 440/4 | €314 | €586 | +€272 | +86.6% |
| Taxes, remuneration and social security | 45 | €34 | - | -€34 | |
| Taxes | 450/3 | €34 | - | -€34 | |
| Other amounts payable | 47/48 | €2,576 | €3,236 | +€659 | +25.6% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | -€3,293 | -€3,407 | -€114 | -3.5% |
| Operating profit (loss) | 9901 | -€3,293 | -€3,525 | -€232 | -7.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €167 | +€93 | +125.3% |
| Recurring financial charges | 65 | €74 | €167 | +€93 | +125.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,367 | -€3,692 | -€325 | -9.6% |
| Profit (loss) for the period | 9904 | -€3,367 | -€3,692 | -€325 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,367 | -€3,692 | -€325 | -9.6% |
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 30 September 2026 via checked.be.