GUIDE-U: 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.
GUIDE-U
Largest movements
- Cash -€24,346
no longer reported in 2024 (was €24,346)
mainly Net result for the year (-€14,503) and Other debts (-€13,500)
- Tangible fixed assets -€3,753
down €3,753 (-47.7%), from €7,865 to €4,112
- Receivables within one year -€677
down €677 (-2.2%), from €30,496 to €29,820
of which Trade receivables: -€7,985
- Profit (loss) carried forward -€14,503
down €14,503, from €2,327 to -€12,176
- Other debts -€13,500
no longer reported in 2024 (was €13,500)
- Trade debts -€3,269
down €3,269 (-52.4%), from €6,238 to €2,969
- Current portion of long-term debt +€2,500
new in 2024: €2,500
- Tax, wage and social debts -€806
down €806 (-10.4%), from €7,748 to €6,942
of which Remuneration and social security: -€1,356
- Gross operating margin -€34,536
down €34,536, from €27,840 to -€6,696
- Taxes -€6,102
down €6,102 (-93.2%), from €6,547 to €445
- Staff costs -€5,221
no longer reported in 2024 (was €5,221)
- Depreciation +€3,753
new in 2024: €3,753
- Other operating charges +€1,032
up €1,032 (+93.4%), from €1,105 to €2,137
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 | €62,812 | €34,037 | -€28,776 | -45.8% |
| Fixed assets | 21/28 | €7,970 | €4,217 | -€3,753 | -47.1% |
| Tangible fixed assets | 22/27 | €7,865 | €4,112 | -€3,753 | -47.7% |
| Furniture and vehicles | 24 | €7,865 | €4,112 | -€3,753 | -47.7% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €54,843 | €29,820 | -€25,023 | -45.6% |
| Amounts receivable within one year | 40/41 | €30,496 | €29,820 | -€677 | -2.2% |
| Trade receivables | 40 | €8,478 | €493 | -€7,985 | -94.2% |
| Other amounts receivable | 41 | €22,018 | €29,327 | +€7,308 | +33.2% |
| Cash at bank and in hand | 54/58 | €24,346 | - | -€24,346 | |
| Total equity and liabilities | 10/49 | €62,812 | €34,037 | -€28,776 | -45.8% |
| Equity | 10/15 | €35,327 | €20,824 | -€14,503 | -41.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,327 | -€12,176 | -€14,503 | |
| Amounts payable | 17/49 | €27,486 | €13,213 | -€14,272 | -51.9% |
| Amounts payable within one year | 42/48 | €27,486 | €13,213 | -€14,272 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,500 | +€2,500 | |
| Financial debts | 43 | - | €802 | +€802 | |
| Credit institutions | 430/8 | - | €802 | +€802 | |
| Trade debts | 44 | €6,238 | €2,969 | -€3,269 | -52.4% |
| Suppliers | 440/4 | €6,238 | €2,969 | -€3,269 | -52.4% |
| Taxes, remuneration and social security | 45 | €7,748 | €6,942 | -€806 | -10.4% |
| Taxes | 450/3 | €6,392 | €6,942 | +€550 | +8.6% |
| Remuneration and social security | 454/9 | €1,356 | - | -€1,356 | |
| Other amounts payable | 47/48 | €13,500 | - | -€13,500 | |
| Remuneration, social security and pensions | 62 | €5,221 | - | -€5,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,753 | +€3,753 | |
| Other operating charges | 640/8 | €1,105 | €2,137 | +€1,032 | +93.4% |
| Gross operating margin | 9900 | €27,840 | -€6,696 | -€34,536 | |
| Operating profit (loss) | 9901 | €21,515 | -€12,585 | -€34,100 | |
| Financial income | 75/76B | €12 | €6 | -€6 | -51.3% |
| Recurring financial income | 75 | €12 | €6 | -€6 | -51.3% |
| Financial charges | 65/66B | €997 | €1,478 | +€481 | +48.3% |
| Recurring financial charges | 65 | €997 | €1,478 | +€481 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €20,529 | -€14,058 | -€34,587 | |
| Income taxes | 67/77 | €6,547 | €445 | -€6,102 | -93.2% |
| Profit (loss) for the period | 9904 | €13,982 | -€14,503 | -€28,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,982 | -€14,503 | -€28,486 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.