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HEALTHY: 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.

What changed

HEALTHY

BE 0762.704.664
NACE 56.302, Nightclubs
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€768,244
2023 · €400,100+€368,144
Equity
€1.2m
2023 · €576,301+€592,043
Cash
€200,000
2023 · -+€200,000
Balance sheet total
€1.2m
2023 · €576,301+€592,043

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€392,043

    new in 2024: €392,043

  • Cash +€200,000

    new in 2024: €200,000

    mainly Net result for the year (+€768,244)

Equity and liabilities
  • Profit (loss) carried forward +€738,854

    up €738,854 (+172%), from €429,490 to €1.2m

  • Reserves -€146,810

    no longer reported in 2024 (was €146,810)

Income statement
  • Gross operating margin +€368,144

    up €368,144 (+92.0%), from €400,100 to €768,244

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €400,100
Gross operating margin +€368,144
Result 2024 €768,244
raises the result

Derived cash bridge

cash 2023 to 2024

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.

From operations +€376,201
Investment €0
Financing -€176,201
Cash 2023 €0
Net result for the year +€768,244
Receivables within one year -€392,043
Contributions, distributions and other -€176,201
Cash 2024 €200,000
brings cash intakes cash out
Every line side by side 21 lines
Line Code 2023 2024 Change %
Total assets 20/58 €576,301 €1,168,344 +€592,043 +103%
Fixed assets 21/28 €576,301 €576,301 = 0.0%
Intangible fixed assets 21 €76,301 €76,301 = 0.0%
Tangible fixed assets 22/27 €495,000 €495,000 = 0.0%
Land and buildings 22 €495,000 €495,000 = 0.0%
Financial fixed assets 28 €5,000 €5,000 = 0.0%
Current assets 29/58 - €592,043 +€592,043
Amounts receivable within one year 40/41 - €392,043 +€392,043
Trade receivables 40 - €392,043 +€392,043
Cash at bank and in hand 54/58 - €200,000 +€200,000
Total equity and liabilities 10/49 €576,301 €1,168,344 +€592,043 +103%
Equity 10/15 €576,301 €1,168,344 +€592,043 +103%
Reserves 13 €146,810 - -€146,810
Non-distributable reserves 130/1 €146,810 - -€146,810
Other 1319 €146,810 - -€146,810
Profit (loss) carried forward 14 €429,490 €1,168,344 +€738,854 +172%
Gross operating margin 9900 €400,100 €768,244 +€368,144 +92.0%
Operating profit (loss) 9901 €400,100 €768,244 +€368,144 +92.0%
Profit (loss) for the period before taxes 9903 €400,100 €768,244 +€368,144 +92.0%
Profit (loss) for the period 9904 €400,100 €768,244 +€368,144 +92.0%
Profit (loss) for the period to be appropriated 9905 €400,100 €768,244 +€368,144 +92.0%

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 15 October 2026 via checked.be.