HOLISTICA: 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.
HOLISTICA
Largest movements
- Receivables within one year -€12,109
down €12,109 (-28.3%), from €42,765 to €30,656
of which Other amounts receivable: -€12,109
- Profit (loss) carried forward +€59,031
up €59,031 (+19.6%), from €301,539 to €360,570
- Other debts -€49,650
down €49,650 (-63.0%), from €78,754 to €29,104
- Debts after one year -€30,242
down €30,242 (-100.0%), from €30,242 to €0
- Tax, wage and social debts +€5,524
up €5,524 (+73.6%), from €7,503 to €13,026
- Financial income -€39,500
down €39,500 (-97.3%), from €40,600 to €1,100
- Financial charges -€1,677
down €1,677 (-47.8%), from €3,509 to €1,833
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 | €472,625 | €459,397 | -€13,228 | -2.8% |
| Fixed assets | 21/28 | €420,046 | €419,900 | -€146 | 0.0% |
| Tangible fixed assets | 22/27 | €146 | €0 | -€146 | -100.0% |
| Furniture and vehicles | 24 | €146 | €0 | -€146 | -100.0% |
| Financial fixed assets | 28 | €419,900 | €419,900 | = | 0.0% |
| Current assets | 29/58 | €52,579 | €39,497 | -€13,082 | -24.9% |
| Amounts receivable within one year | 40/41 | €42,765 | €30,656 | -€12,109 | -28.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €42,765 | €30,656 | -€12,109 | -28.3% |
| Cash at bank and in hand | 54/58 | €9,651 | €8,841 | -€810 | -8.4% |
| Deferred charges and accrued income | 490/1 | €163 | €0 | -€163 | -100.0% |
| Total equity and liabilities | 10/49 | €472,625 | €459,397 | -€13,228 | -2.8% |
| Equity | 10/15 | €321,999 | €381,030 | +€59,031 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301,539 | €360,570 | +€59,031 | +19.6% |
| Amounts payable | 17/49 | €150,626 | €78,366 | -€72,259 | -48.0% |
| Amounts payable after more than one year | 17 | €30,242 | €0 | -€30,242 | -100.0% |
| Financial debts | 170/4 | €30,242 | €0 | -€30,242 | -100.0% |
| Amounts payable within one year | 42/48 | €117,838 | €75,820 | -€42,018 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €29,667 | €30,242 | +€574 | +1.9% |
| Trade debts | 44 | €1,915 | €3,448 | +€1,534 | +80.1% |
| Suppliers | 440/4 | €1,915 | €3,448 | +€1,534 | +80.1% |
| Taxes, remuneration and social security | 45 | €7,503 | €13,026 | +€5,524 | +73.6% |
| Taxes | 450/3 | €7,503 | €13,026 | +€5,524 | +73.6% |
| Other amounts payable | 47/48 | €78,754 | €29,104 | -€49,650 | -63.0% |
| Accrued charges and deferred income | 492/3 | €2,546 | €2,546 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €146 | -€421 | -74.3% |
| Other operating charges | 640/8 | €550 | €575 | +€25 | +4.6% |
| Gross operating margin | 9900 | €79,741 | €80,009 | +€267 | +0.3% |
| Operating profit (loss) | 9901 | €78,624 | €79,288 | +€663 | +0.8% |
| Financial income | 75/76B | €40,600 | €1,100 | -€39,500 | -97.3% |
| Recurring financial income | 75 | €40,600 | €1,100 | -€39,500 | -97.3% |
| Financial charges | 65/66B | €3,509 | €1,833 | -€1,677 | -47.8% |
| Recurring financial charges | 65 | €3,509 | €1,833 | -€1,677 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €115,715 | €78,555 | -€37,160 | -32.1% |
| Income taxes | 67/77 | €19,099 | €19,524 | +€425 | +2.2% |
| Profit (loss) for the period | 9904 | €96,616 | €59,031 | -€37,585 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,616 | €59,031 | -€37,585 | -38.9% |
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 11 October 2026 via checked.be.