GET UP AND OVER: 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.
GET UP AND OVER
Largest movements
- Receivables within one year -€15,739
down €15,739 (-55.6%), from €28,294 to €12,555
of which Trade receivables: -€14,187
- Tangible fixed assets -€9,937
down €9,937 (-58.3%), from €17,054 to €7,117
- Cash +€1,282
up €1,282 (+35.7%), from €3,595 to €4,876
mainly Net result for the year (+€24,813) and Receivables within one year (+€15,739)
- Other debts -€35,030
down €35,030 (-35.1%), from €99,753 to €64,724
- Profit (loss) carried forward +€24,813
up €24,813 (+28.3%), from -€87,738 to -€62,925
- Current portion of long-term debt -€8,605
down €8,605 (-57.6%), from €14,937 to €6,331
- Debts after one year -€6,331
no longer reported in 2024 (was €6,331)
- Trade debts +€973
up €973 (+7.9%), from €12,336 to €13,309
- Gross operating margin +€41,283
up €41,283, from -€3,416 to €37,867
- Financial charges -€459
down €459 (-42.6%), from €1,076 to €618
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 | €48,942 | €24,548 | -€24,394 | -49.8% |
| Fixed assets | 21/28 | €17,054 | €7,117 | -€9,937 | -58.3% |
| Tangible fixed assets | 22/27 | €17,054 | €7,117 | -€9,937 | -58.3% |
| Furniture and vehicles | 24 | €17,054 | €7,117 | -€9,937 | -58.3% |
| Current assets | 29/58 | €31,889 | €17,431 | -€14,457 | -45.3% |
| Amounts receivable within one year | 40/41 | €28,294 | €12,555 | -€15,739 | -55.6% |
| Trade receivables | 40 | €26,072 | €11,885 | -€14,187 | -54.4% |
| Other amounts receivable | 41 | €2,222 | €670 | -€1,552 | -69.8% |
| Cash at bank and in hand | 54/58 | €3,595 | €4,876 | +€1,282 | +35.7% |
| Total equity and liabilities | 10/49 | €48,942 | €24,548 | -€24,394 | -49.8% |
| Equity | 10/15 | -€84,738 | -€59,925 | +€24,813 | +29.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,738 | -€62,925 | +€24,813 | +28.3% |
| Amounts payable | 17/49 | €133,681 | €84,473 | -€49,207 | -36.8% |
| Amounts payable after more than one year | 17 | €6,331 | - | -€6,331 | |
| Financial debts | 170/4 | €6,331 | - | -€6,331 | |
| Amounts payable within one year | 42/48 | €127,285 | €84,407 | -€42,878 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €14,937 | €6,331 | -€8,605 | -57.6% |
| Trade debts | 44 | €12,336 | €13,309 | +€973 | +7.9% |
| Suppliers | 440/4 | €12,336 | €13,309 | +€973 | +7.9% |
| Taxes, remuneration and social security | 45 | €259 | €44 | -€216 | -83.2% |
| Taxes | 450/3 | €259 | €44 | -€216 | -83.2% |
| Other amounts payable | 47/48 | €99,753 | €64,724 | -€35,030 | -35.1% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,147 | €12,273 | +€126 | +1.0% |
| Other operating charges | 640/8 | €410 | €120 | -€290 | -70.7% |
| Gross operating margin | 9900 | -€3,416 | €37,867 | +€41,283 | |
| Operating profit (loss) | 9901 | -€15,973 | €25,474 | +€41,447 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,076 | €618 | -€459 | -42.6% |
| Recurring financial charges | 65 | €1,076 | €618 | -€459 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,050 | €24,857 | +€41,906 | |
| Income taxes | 67/77 | - | €44 | +€44 | |
| Profit (loss) for the period | 9904 | -€17,050 | €24,813 | +€41,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,050 | €24,813 | +€41,863 |
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 29 October 2026 via checked.be.