GENERAL 60: 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.
GENERAL 60
Largest movements
- Tangible fixed assets -€4,497
down €4,497 (-41.7%), from €10,792 to €6,295
- Receivables within one year -€3,627
down €3,627 (-72.0%), from €5,036 to €1,409
of which Other amounts receivable: -€3,377
- Cash -€3,474
down €3,474 (-57.0%), from €6,096 to €2,622
mainly Net result for the year (-€22,192) and Trade debts (-€2,385)
- Profit (loss) carried forward -€22,192
down €22,192 (-104.0%), from -€21,343 to -€43,535
- Accrued charges and deferred income +€9,228
new in 2024: €9,228
- Tax, wage and social debts +€5,203
up €5,203 (+545.4%), from €954 to €6,157
of which Taxes: +€5,738
- Trade debts -€2,385
down €2,385 (-8.3%), from €28,803 to €26,418
- Other debts -€956
down €956 (-5.3%), from €18,188 to €17,232
- Turnover -€36,713
down €36,713 (-23.5%), from €156,224 to €119,511
- Purchases and services -€20,632
down €20,632 (-14.1%), from €146,675 to €126,043
- Gross operating margin -€15,305
down €15,305, from €9,549 to -€5,756
- Depreciation +€1,799
up €1,799 (+66.7%), from €2,698 to €4,497
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 | €32,034 | €20,500 | -€11,534 | -36.0% |
| Fixed assets | 21/28 | €20,902 | €16,405 | -€4,497 | -21.5% |
| Tangible fixed assets | 22/27 | €10,792 | €6,295 | -€4,497 | -41.7% |
| Plant, machinery and equipment | 23 | €10,792 | €6,295 | -€4,497 | -41.7% |
| Financial fixed assets | 28 | €10,110 | €10,110 | = | 0.0% |
| Current assets | 29/58 | €11,132 | €4,095 | -€7,037 | -63.2% |
| Amounts receivable within one year | 40/41 | €5,036 | €1,409 | -€3,627 | -72.0% |
| Trade receivables | 40 | €250 | - | -€250 | |
| Other amounts receivable | 41 | €4,786 | €1,409 | -€3,377 | -70.6% |
| Cash at bank and in hand | 54/58 | €6,096 | €2,622 | -€3,474 | -57.0% |
| Deferred charges and accrued income | 490/1 | - | €64 | +€64 | |
| Total equity and liabilities | 10/49 | €32,034 | €20,500 | -€11,534 | -36.0% |
| Equity | 10/15 | -€16,343 | -€38,535 | -€22,192 | -135.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,343 | -€43,535 | -€22,192 | -104.0% |
| Amounts payable | 17/49 | €48,377 | €59,035 | +€10,658 | +22.0% |
| Amounts payable within one year | 42/48 | €48,377 | €49,807 | +€1,430 | +3.0% |
| Financial debts | 43 | €432 | - | -€432 | |
| Credit institutions | 430/8 | €432 | - | -€432 | |
| Trade debts | 44 | €28,803 | €26,418 | -€2,385 | -8.3% |
| Suppliers | 440/4 | €28,803 | €26,418 | -€2,385 | -8.3% |
| Taxes, remuneration and social security | 45 | €954 | €6,157 | +€5,203 | +545.4% |
| Taxes | 450/3 | €419 | €6,157 | +€5,738 | +1369.5% |
| Remuneration and social security | 454/9 | €535 | - | -€535 | |
| Other amounts payable | 47/48 | €18,188 | €17,232 | -€956 | -5.3% |
| Accrued charges and deferred income | 492/3 | - | €9,228 | +€9,228 | |
| Turnover | 70 | €156,224 | €119,511 | -€36,713 | -23.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,675 | €126,043 | -€20,632 | -14.1% |
| Remuneration, social security and pensions | 62 | €5,617 | €4,065 | -€1,552 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,698 | €4,497 | +€1,799 | +66.7% |
| Other operating charges | 640/8 | €6,775 | €6,945 | +€170 | +2.5% |
| Gross operating margin | 9900 | €9,549 | -€5,756 | -€15,305 | |
| Operating profit (loss) | 9901 | -€5,541 | -€21,263 | -€15,722 | -283.7% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €1,083 | €930 | -€153 | -14.1% |
| Recurring financial charges | 65 | €1,083 | €930 | -€153 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,623 | -€22,192 | -€15,569 | -235.1% |
| Profit (loss) for the period | 9904 | -€6,623 | -€22,192 | -€15,569 | -235.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,623 | -€22,192 | -€15,569 | -235.1% |
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 12 October 2026 via checked.be.