FYBOX: 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.
FYBOX
Largest movements
- Tangible fixed assets -€42,897
down €42,897 (-94.2%), from €45,559 to €2,662
of which Furniture and vehicles: -€42,872
- Receivables within one year +€25,163
up €25,163 (+174%), from €14,468 to €39,630
of which Other amounts receivable: +€13,600
- Cash +€12,439
up €12,439 (+143%), from €8,677 to €21,115
mainly Investment in fixed assets (net) (+€41,141) and Advances received (+€10,515)
- Intangible fixed assets -€6,299
down €6,299 (-4.9%), from €129,469 to €123,170
- Debts after one year -€16,716
down €16,716 (-45.5%), from €36,716 to €20,000
- Advances received +€10,515
new in 2024: €10,515
- Trade debts -€8,010
down €8,010 (-19.0%), from €42,121 to €34,111
- Profit (loss) carried forward +€7,145
up €7,145 (+11.9%), from €60,104 to €67,248
- Other debts -€6,812
no longer reported in 2024 (was €6,812)
- Gross operating margin -€15,106
down €15,106 (-19.9%), from €75,755 to €60,649
- Depreciation -€14,682
down €14,682 (-69.1%), from €21,237 to €6,555
- Taxes -€10,631
down €10,631 (-79.1%), from €13,439 to €2,807
- Staff costs -€4,634
no longer reported in 2024 (was €4,634)
- Financial charges -€4,606
down €4,606 (-73.5%), from €6,271 to €1,665
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.
Derived cash bridge
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 | €200,945 | €189,828 | -€11,117 | -5.5% |
| Fixed assets | 21/28 | €175,028 | €127,332 | -€47,696 | -27.3% |
| Intangible fixed assets | 21 | €129,469 | €123,170 | -€6,299 | -4.9% |
| Tangible fixed assets | 22/27 | €45,559 | €2,662 | -€42,897 | -94.2% |
| Plant, machinery and equipment | 23 | €473 | €449 | -€25 | -5.3% |
| Furniture and vehicles | 24 | €45,086 | €2,214 | -€42,872 | -95.1% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €25,917 | €62,496 | +€36,578 | +141% |
| Stocks and contracts in progress | 3 | €1,500 | €1,750 | +€250 | +16.7% |
| Stocks | 30/36 | €1,500 | €1,750 | +€250 | +16.7% |
| Amounts receivable within one year | 40/41 | €14,468 | €39,630 | +€25,163 | +174% |
| Trade receivables | 40 | €10,270 | €21,833 | +€11,563 | +113% |
| Other amounts receivable | 41 | €4,198 | €17,798 | +€13,600 | +324% |
| Cash at bank and in hand | 54/58 | €8,677 | €21,115 | +€12,439 | +143% |
| Deferred charges and accrued income | 490/1 | €1,273 | - | -€1,273 | |
| Total equity and liabilities | 10/49 | €200,945 | €189,828 | -€11,117 | -5.5% |
| Equity | 10/15 | €111,104 | €118,248 | +€7,145 | +6.4% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €51,000 | +€51,000 | |
| Other | 1109/19 | - | €51,000 | +€51,000 | |
| Profit (loss) carried forward | 14 | €60,104 | €67,248 | +€7,145 | +11.9% |
| Amounts payable | 17/49 | €89,842 | €71,580 | -€18,262 | -20.3% |
| Amounts payable after more than one year | 17 | €36,716 | €20,000 | -€16,716 | -45.5% |
| Financial debts | 170/4 | €36,716 | €20,000 | -€16,716 | -45.5% |
| Amounts payable within one year | 42/48 | €49,771 | €51,580 | +€1,808 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,722 | +€3,722 | |
| Trade debts | 44 | €42,121 | €34,111 | -€8,010 | -19.0% |
| Suppliers | 440/4 | €42,121 | €34,111 | -€8,010 | -19.0% |
| Advances received on contracts in progress | 46 | - | €10,515 | +€10,515 | |
| Taxes, remuneration and social security | 45 | €838 | €3,232 | +€2,394 | +286% |
| Taxes | 450/3 | €778 | €3,232 | +€2,454 | +315% |
| Remuneration and social security | 454/9 | €60 | - | -€60 | |
| Other amounts payable | 47/48 | €6,812 | - | -€6,812 | |
| Accrued charges and deferred income | 492/3 | €3,355 | - | -€3,355 | |
| Non-recurring operating income | 76A | €24,980 | - | -€24,980 | |
| Remuneration, social security and pensions | 62 | €4,634 | - | -€4,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,237 | €6,555 | -€14,682 | -69.1% |
| Other operating charges | 640/8 | €710 | - | -€710 | |
| Operating charges capitalised as restructuring costs | 649 | - | -€164 | -€164 | |
| Non-recurring operating charges | 66A | - | €42,641 | +€42,641 | |
| Gross operating margin | 9900 | €75,755 | €60,649 | -€15,106 | -19.9% |
| Operating profit (loss) | 9901 | €49,173 | €11,617 | -€37,556 | -76.4% |
| Financial income | 75/76B | €235 | - | -€235 | |
| Recurring financial income | 75 | €235 | - | -€235 | |
| Financial charges | 65/66B | €6,271 | €1,665 | -€4,606 | -73.5% |
| Recurring financial charges | 65 | €6,271 | €1,665 | -€4,606 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €43,137 | €9,952 | -€33,185 | -76.9% |
| Income taxes | 67/77 | €13,439 | €2,807 | -€10,631 | -79.1% |
| Profit (loss) for the period | 9904 | €29,698 | €7,145 | -€22,553 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,698 | €7,145 | -€22,553 | -75.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.