go-between: 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.
go-between
Largest movements
- Deferred charges and accrued income +€85,951
new in 2024: €85,951
- Cash -€46,265
down €46,265 (-77.1%), from €60,000 to €13,735
mainly Deferred charges and accrued income (-€85,951) and Tax, wage and social debts (-€18,458)
- Receivables within one year +€8,641
up €8,641 (+1.6%), from €542,226 to €550,867
of which Other amounts receivable: +€8,641
- Profit (loss) carried forward +€64,913
up €64,913 (+15.5%), from €419,119 to €484,032
- Tax, wage and social debts -€18,458
down €18,458 (-60.4%), from €30,582 to €12,123
- Gross operating margin -€101,257
down €101,257 (-53.5%), from €189,352 to €88,096
- Taxes -€88,654
down €88,654 (-80.3%), from €110,416 to €21,762
- Financial charges -€11,408
down €11,408 (-96.5%), from €11,825 to €417
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 | €608,584 | €659,486 | +€50,902 | +8.4% |
| Fixed assets | 21/28 | €0 | €2,575 | +€2,574 | +2,860,522% |
| Tangible fixed assets | 22/27 | €0 | €2,575 | +€2,574 | +2,860,522% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | - | €2,574 | +€2,574 | |
| Current assets | 29/58 | €608,584 | €656,911 | +€48,327 | +7.9% |
| Amounts receivable within one year | 40/41 | €542,226 | €550,867 | +€8,641 | +1.6% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €542,226 | €550,867 | +€8,641 | +1.6% |
| Current investments | 50/53 | €6,358 | €6,358 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €60,000 | €13,735 | -€46,265 | -77.1% |
| Deferred charges and accrued income | 490/1 | - | €85,951 | +€85,951 | |
| Total equity and liabilities | 10/49 | €608,584 | €659,486 | +€50,902 | +8.4% |
| Equity | 10/15 | €572,656 | €637,570 | +€64,913 | +11.3% |
| Contributions | 10/11 | €75,013 | €75,013 | = | 0.0% |
| Reserves | 13 | €78,525 | €78,525 | = | 0.0% |
| Distributable reserves | 133 | €78,525 | €78,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €419,119 | €484,032 | +€64,913 | +15.5% |
| Amounts payable | 17/49 | €35,928 | €21,916 | -€14,012 | -39.0% |
| Amounts payable within one year | 42/48 | €35,928 | €21,916 | -€14,012 | -39.0% |
| Financial debts | 43 | €5,111 | €5,126 | +€15 | +0.3% |
| Credit institutions | 430/8 | €5,111 | €5,126 | +€15 | +0.3% |
| Trade debts | 44 | €235 | €4,667 | +€4,432 | +1,887% |
| Suppliers | 440/4 | €235 | €4,667 | +€4,432 | +1,887% |
| Taxes, remuneration and social security | 45 | €30,582 | €12,123 | -€18,458 | -60.4% |
| Taxes | 450/3 | €30,582 | €12,123 | -€18,458 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €37 | +€37 | |
| Other operating charges | 640/8 | €1,671 | €967 | -€703 | -42.1% |
| Gross operating margin | 9900 | €189,352 | €88,096 | -€101,257 | -53.5% |
| Operating profit (loss) | 9901 | €187,682 | €87,091 | -€100,590 | -53.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €11,825 | €417 | -€11,408 | -96.5% |
| Recurring financial charges | 65 | €11,825 | €417 | -€11,408 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €175,856 | €86,675 | -€89,181 | -50.7% |
| Transfer from deferred taxes | 780 | €50,810 | - | -€50,810 | |
| Income taxes | 67/77 | €110,416 | €21,762 | -€88,654 | -80.3% |
| Profit (loss) for the period | 9904 | €116,251 | €64,913 | -€51,338 | -44.2% |
| Transfer from tax-exempt reserves | 789 | €148,446 | - | -€148,446 | |
| Profit (loss) for the period to be appropriated | 9905 | €264,697 | €64,913 | -€199,784 | -75.5% |
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 16 October 2026 via checked.be.