FOUR WHEELS: 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.
FOUR WHEELS
Largest movements
- Receivables within one year -€4,273
down €4,273 (-48.9%), from €8,745 to €4,472
of which Trade receivables: -€6,391
- Tangible fixed assets +€2,748
new in 2024: €2,748
- Cash +€1,482
up €1,482 (+47.1%), from €3,146 to €4,628
mainly Receivables within one year (+€4,273) and Trade debts (+€2,745)
- Deferred charges and accrued income +€1,148
up €1,148 (+699.0%), from €164 to €1,312
- Trade debts +€2,745
up €2,745 (+37.1%), from €7,394 to €10,139
- Profit (loss) carried forward -€1,641
down €1,641 (-11.4%), from -€14,349 to -€15,990
- Gross operating margin -€13,895
down €13,895 (-99.5%), from €13,959 to €64
- Purchases and services +€9,783
up €9,783 (+17.6%), from €55,527 to €65,310
- Turnover -€4,112
down €4,112 (-5.9%), from €69,486 to €65,374
- Other operating charges -€2,702
down €2,702 (-67.4%), from €4,008 to €1,306
- Financial charges -€1,302
down €1,302 (-95.7%), from €1,361 to €59
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 | €12,263 | €13,367 | +€1,104 | +9.0% |
| Fixed assets | 21/28 | €207 | €2,955 | +€2,748 | +1327.5% |
| Tangible fixed assets | 22/27 | - | €2,748 | +€2,748 | |
| Furniture and vehicles | 24 | - | €2,748 | +€2,748 | |
| Financial fixed assets | 28 | €207 | €207 | = | 0.0% |
| Current assets | 29/58 | €12,056 | €10,413 | -€1,644 | -13.6% |
| Amounts receivable within one year | 40/41 | €8,745 | €4,472 | -€4,273 | -48.9% |
| Trade receivables | 40 | €6,428 | €37 | -€6,391 | -99.4% |
| Other amounts receivable | 41 | €2,317 | €4,435 | +€2,118 | +91.4% |
| Cash at bank and in hand | 54/58 | €3,146 | €4,628 | +€1,482 | +47.1% |
| Deferred charges and accrued income | 490/1 | €164 | €1,312 | +€1,148 | +699.0% |
| Total equity and liabilities | 10/49 | €12,263 | €13,367 | +€1,104 | +9.0% |
| Equity | 10/15 | €4,869 | €3,228 | -€1,641 | -33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €618 | €618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €618 | €618 | = | 0.0% |
| Reserves not available under the articles | 1311 | €618 | €618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,349 | -€15,990 | -€1,641 | -11.4% |
| Amounts payable | 17/49 | €7,394 | €10,139 | +€2,745 | +37.1% |
| Amounts payable within one year | 42/48 | €7,394 | €10,139 | +€2,745 | +37.1% |
| Trade debts | 44 | €7,394 | €10,139 | +€2,745 | +37.1% |
| Suppliers | 440/4 | €7,394 | €10,139 | +€2,745 | +37.1% |
| Turnover | 70 | €69,486 | €65,374 | -€4,112 | -5.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,527 | €65,310 | +€9,783 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €340 | +€340 | |
| Other operating charges | 640/8 | €4,008 | €1,306 | -€2,702 | -67.4% |
| Gross operating margin | 9900 | €13,959 | €64 | -€13,895 | -99.5% |
| Operating profit (loss) | 9901 | €9,951 | -€1,582 | -€11,533 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.4% |
| Financial charges | 65/66B | €1,361 | €59 | -€1,302 | -95.7% |
| Recurring financial charges | 65 | €1,361 | €59 | -€1,302 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | €8,591 | -€1,641 | -€10,232 | |
| Profit (loss) for the period | 9904 | €8,591 | -€1,641 | -€10,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,591 | -€1,641 | -€10,232 |
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 5 October 2026 via checked.be.