GO TO FIX: 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 TO FIX
Largest movements
- Receivables within one year +€5,877
up €5,877 (+7.4%), from €79,837 to €85,715
of which Other amounts receivable: +€32,359
- Tangible fixed assets -€3,438
down €3,438 (-88.8%), from €3,874 to €435
- Tax, wage and social debts +€40,542
up €40,542 (+423%), from €9,593 to €50,135
- Trade debts -€35,171
down €35,171 (-75.0%), from €46,924 to €11,753
- Reserves -€4,987
down €4,987 (-21.5%), from €23,196 to €18,208
- Accrued charges and deferred income +€2,082
new in 2024: €2,082
- Gross operating margin -€22,890
down €22,890 (-76.9%), from €29,749 to €6,859
- Other operating charges +€5,498
up €5,498 (+2,370%), from €232 to €5,730
- Taxes -€3,985
down €3,985 (-64.3%), from €6,200 to €2,215
- Financial income +€1,521
up €1,521 (+364%), from €418 to €1,938
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 | €83,712 | €86,178 | +€2,466 | +2.9% |
| Fixed assets | 21/28 | €3,874 | €435 | -€3,438 | -88.8% |
| Tangible fixed assets | 22/27 | €3,874 | €435 | -€3,438 | -88.8% |
| Furniture and vehicles | 24 | €3,874 | €435 | -€3,438 | -88.8% |
| Current assets | 29/58 | €79,839 | €85,743 | +€5,904 | +7.4% |
| Amounts receivable within one year | 40/41 | €79,837 | €85,715 | +€5,877 | +7.4% |
| Trade receivables | 40 | €51,724 | €25,243 | -€26,482 | -51.2% |
| Other amounts receivable | 41 | €28,113 | €60,472 | +€32,359 | +115% |
| Cash at bank and in hand | 54/58 | €1 | €28 | +€27 | +1,926% |
| Total equity and liabilities | 10/49 | €83,712 | €86,178 | +€2,466 | +2.9% |
| Equity | 10/15 | €27,196 | €22,208 | -€4,987 | -18.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,196 | €18,208 | -€4,987 | -21.5% |
| Distributable reserves | 133 | €23,196 | €18,208 | -€4,987 | -21.5% |
| Amounts payable | 17/49 | €56,517 | €63,970 | +€7,453 | +13.2% |
| Amounts payable within one year | 42/48 | €56,517 | €61,888 | +€5,372 | +9.5% |
| Trade debts | 44 | €46,924 | €11,753 | -€35,171 | -75.0% |
| Suppliers | 440/4 | €46,924 | €11,753 | -€35,171 | -75.0% |
| Taxes, remuneration and social security | 45 | €9,593 | €50,135 | +€40,542 | +423% |
| Taxes | 450/3 | €9,593 | €50,135 | +€40,542 | +423% |
| Accrued charges and deferred income | 492/3 | - | €2,082 | +€2,082 | |
| Non-recurring operating income | 76A | - | €1,381 | +€1,381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €250 | -€250 | -50.0% |
| Other operating charges | 640/8 | €232 | €5,730 | +€5,498 | +2,370% |
| Non-recurring operating charges | 66A | - | €5,481 | +€5,481 | |
| Gross operating margin | 9900 | €29,749 | €6,859 | -€22,890 | -76.9% |
| Operating profit (loss) | 9901 | €29,017 | -€4,601 | -€33,619 | |
| Financial income | 75/76B | €418 | €1,938 | +€1,521 | +364% |
| Recurring financial income | 75 | €418 | €1,938 | +€1,521 | +364% |
| Financial charges | 65/66B | €39 | €110 | +€70 | +178% |
| Recurring financial charges | 65 | €39 | €110 | +€70 | +178% |
| Profit (loss) for the period before taxes | 9903 | €29,396 | -€2,772 | -€32,168 | |
| Income taxes | 67/77 | €6,200 | €2,215 | -€3,985 | -64.3% |
| Profit (loss) for the period | 9904 | €23,196 | -€4,987 | -€28,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,196 | -€4,987 | -€28,183 |
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 21 October 2026 via checked.be.