G. BURGER: 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.
G. BURGER
Largest movements
- Cash -€1,419
down €1,419 (-77.3%), from €1,836 to €417
mainly Other debts (-€4,811) and Net result for the year (-€184)
- Other debts -€4,811
no longer reported in 2024 (was €4,811)
- Trade debts +€3,566
up €3,566 (+286%), from €1,245 to €4,811
- Gross operating margin -€5,365
down €5,365, from €5,181 to -€184
- Financial charges -€967
no longer reported in 2024 (was €967)
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 | €23,919 | €22,490 | -€1,429 | -6.0% |
| Fixed assets | 21/28 | €149 | €149 | = | 0.0% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €23,770 | €22,341 | -€1,429 | -6.0% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | - | -€6,000 | |
| Contracts in progress | 37 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €15,934 | €15,924 | -€10 | -0.1% |
| Trade receivables | 40 | €9,543 | €9,543 | = | 0.0% |
| Other amounts receivable | 41 | €6,392 | €6,382 | -€10 | -0.2% |
| Cash at bank and in hand | 54/58 | €1,836 | €417 | -€1,419 | -77.3% |
| Total equity and liabilities | 10/49 | €23,919 | €22,490 | -€1,429 | -6.0% |
| Equity | 10/15 | €17,863 | €17,679 | -€184 | -1.0% |
| Contributions | 10/11 | €42,142 | €42,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,279 | -€24,463 | -€184 | -0.8% |
| Amounts payable | 17/49 | €6,056 | €4,811 | -€1,245 | -20.6% |
| Amounts payable within one year | 42/48 | €6,056 | €4,811 | -€1,245 | -20.6% |
| Trade debts | 44 | €1,245 | €4,811 | +€3,566 | +286% |
| Suppliers | 440/4 | €1,245 | €4,811 | +€3,566 | +286% |
| Other amounts payable | 47/48 | €4,811 | - | -€4,811 | |
| Gross operating margin | 9900 | €5,181 | -€184 | -€5,365 | |
| Operating profit (loss) | 9901 | €5,181 | -€184 | -€5,365 | |
| Financial charges | 65/66B | €967 | - | -€967 | |
| Recurring financial charges | 65 | €967 | - | -€967 | |
| Profit (loss) for the period before taxes | 9903 | €4,214 | -€184 | -€4,398 | |
| Profit (loss) for the period | 9904 | €4,214 | -€184 | -€4,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,214 | -€184 | -€4,398 |
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 30 October 2026 via checked.be.