GLOBAL METHOD: 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.
GLOBAL METHOD
Largest movements
- Stocks and contracts +€7,290
new in 2024: €7,290
- Receivables within one year -€5,360
down €5,360 (-54.9%), from €9,766 to €4,406
of which Other amounts receivable: -€5,360
- Cash +€2,364
new in 2024: €2,364
- Trade debts +€7,744
up €7,744 (+233.9%), from €3,311 to €11,055
- Profit (loss) carried forward -€3,929
down €3,929 (-375.9%), from -€1,045 to -€4,974
- Other debts +€479
new in 2024: €479
- Other operating charges +€4,169
new in 2024: €4,169
- Gross operating margin -€1,630
down €1,630 (-155.9%), from -€1,045 to -€2,675
- Financial charges +€53
new in 2024: €53
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,766 | €14,060 | +€4,294 | +44.0% |
| Current assets | 29/58 | €9,766 | €14,060 | +€4,294 | +44.0% |
| Stocks and contracts in progress | 3 | - | €7,290 | +€7,290 | |
| Stocks | 30/36 | - | €7,290 | +€7,290 | |
| Amounts receivable within one year | 40/41 | €9,766 | €4,406 | -€5,360 | -54.9% |
| Trade receivables | 40 | €3,441 | €3,441 | = | 0.0% |
| Other amounts receivable | 41 | €6,325 | €965 | -€5,360 | -84.7% |
| Cash at bank and in hand | 54/58 | - | €2,364 | +€2,364 | |
| Total equity and liabilities | 10/49 | €9,766 | €14,060 | +€4,294 | +44.0% |
| Equity | 10/15 | €6,455 | €2,526 | -€3,929 | -60.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | €7,500 | = | 0.0% |
| Issued capital | 100 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,045 | -€4,974 | -€3,929 | -375.9% |
| Amounts payable | 17/49 | €3,311 | €11,534 | +€8,223 | +248.3% |
| Amounts payable within one year | 42/48 | €3,311 | €11,534 | +€8,223 | +248.3% |
| Trade debts | 44 | €3,311 | €11,055 | +€7,744 | +233.9% |
| Suppliers | 440/4 | €3,311 | €11,055 | +€7,744 | +233.9% |
| Other amounts payable | 47/48 | - | €479 | +€479 | |
| Other operating charges | 640/8 | - | €4,169 | +€4,169 | |
| Gross operating margin | 9900 | -€1,045 | -€2,675 | -€1,630 | -155.9% |
| Operating profit (loss) | 9901 | -€1,045 | -€6,844 | -€5,799 | -554.8% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€1,045 | -€6,897 | -€5,852 | -559.9% |
| Profit (loss) for the period | 9904 | -€1,045 | -€6,897 | -€5,852 | -559.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,045 | -€6,897 | -€5,852 | -559.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.