HOME BAR: 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.
HOME BAR
Largest movements
- Cash -€12,358
down €12,358 (-77.6%), from €15,928 to €3,570
mainly Net result for the year (-€54,411) and Receivables within one year (-€9,652)
- Receivables within one year +€9,652
up €9,652 (+45.0%), from €21,447 to €31,099
of which Trade receivables: +€14,505
- Stocks and contracts -€8,135
no longer reported in 2024 (was €8,135)
- Tangible fixed assets -€1,889
down €1,889 (-12.7%), from €14,847 to €12,958
of which Plant, machinery and equipment: -€1,462
- Profit (loss) carried forward -€54,411
down €54,411 (-51.2%), from -€106,274 to -€160,685
- Trade debts +€26,155
new in 2024: €26,155
- Tax, wage and social debts +€23,991
up €23,991 (+166%), from €14,471 to €38,462
of which Remuneration and social security: +€18,956
- Other debts -€7,976
down €7,976 (-10.4%), from €76,719 to €68,743
- Gross operating margin -€37,936
down €37,936 (-434%), from -€8,732 to -€46,668
- Other operating charges -€7,973
down €7,973 (-72.2%), from €11,039 to €3,066
- Staff costs -€4,544
down €4,544 (-63.2%), from €7,194 to €2,650
- Depreciation +€833
up €833 (+78.8%), from €1,056 to €1,889
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 | €60,390 | €47,627 | -€12,763 | -21.1% |
| Fixed assets | 21/28 | €14,847 | €12,958 | -€1,889 | -12.7% |
| Tangible fixed assets | 22/27 | €14,847 | €12,958 | -€1,889 | -12.7% |
| Plant, machinery and equipment | 23 | €13,734 | €12,271 | -€1,462 | -10.6% |
| Furniture and vehicles | 24 | €1,113 | €686 | -€427 | -38.3% |
| Current assets | 29/58 | €45,543 | €34,669 | -€10,874 | -23.9% |
| Stocks and contracts in progress | 3 | €8,135 | - | -€8,135 | |
| Stocks | 30/36 | €8,135 | - | -€8,135 | |
| Amounts receivable within one year | 40/41 | €21,447 | €31,099 | +€9,652 | +45.0% |
| Trade receivables | 40 | €16,522 | €31,027 | +€14,505 | +87.8% |
| Other amounts receivable | 41 | €4,925 | €72 | -€4,853 | -98.5% |
| Cash at bank and in hand | 54/58 | €15,928 | €3,570 | -€12,358 | -77.6% |
| Deferred charges and accrued income | 490/1 | €33 | - | -€33 | |
| Total equity and liabilities | 10/49 | €60,390 | €47,627 | -€12,763 | -21.1% |
| Equity | 10/15 | -€31,322 | -€85,733 | -€54,411 | -174% |
| Contributions | 10/11 | €41,000 | €41,000 | = | 0.0% |
| Capital | 10 | €41,000 | - | -€41,000 | |
| Issued capital | 100 | €41,000 | - | -€41,000 | |
| Contributions outside capital | 11 | - | €41,000 | +€41,000 | |
| Other | 1109/19 | - | €41,000 | +€41,000 | |
| Reserves | 13 | €33,952 | €33,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,952 | €33,952 | = | 0.0% |
| Legal reserve | 130 | €3,952 | €3,952 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,274 | -€160,685 | -€54,411 | -51.2% |
| Amounts payable | 17/49 | €91,712 | €133,360 | +€41,649 | +45.4% |
| Amounts payable within one year | 42/48 | €91,190 | €133,360 | +€42,171 | +46.2% |
| Trade debts | 44 | - | €26,155 | +€26,155 | |
| Suppliers | 440/4 | - | €26,155 | +€26,155 | |
| Taxes, remuneration and social security | 45 | €14,471 | €38,462 | +€23,991 | +166% |
| Taxes | 450/3 | €14,471 | €19,506 | +€5,035 | +34.8% |
| Remuneration and social security | 454/9 | - | €18,956 | +€18,956 | |
| Other amounts payable | 47/48 | €76,719 | €68,743 | -€7,976 | -10.4% |
| Accrued charges and deferred income | 492/3 | €522 | - | -€522 | |
| Remuneration, social security and pensions | 62 | €7,194 | €2,650 | -€4,544 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,056 | €1,889 | +€833 | +78.8% |
| Other operating charges | 640/8 | €11,039 | €3,066 | -€7,973 | -72.2% |
| Gross operating margin | 9900 | -€8,732 | -€46,668 | -€37,936 | -434% |
| Operating profit (loss) | 9901 | -€28,021 | -€54,273 | -€26,252 | -93.7% |
| Financial charges | 65/66B | €128 | €138 | +€10 | +8.0% |
| Recurring financial charges | 65 | €128 | €138 | +€10 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,149 | -€54,411 | -€26,262 | -93.3% |
| Profit (loss) for the period | 9904 | -€28,149 | -€54,411 | -€26,262 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,149 | -€54,411 | -€26,262 | -93.3% |
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 17 October 2026 via checked.be.