HOT POTATO: 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.
HOT POTATO
Largest movements
- Cash +€734
up €734 (+844%), from €87 to €821
mainly Trade debts (+€23,994)
- Receivables within one year +€416
up €416 (+79.1%), from €526 to €942
of which Trade receivables: +€903
- Deferred charges and accrued income +€28
new in 2024: €28
- Trade debts +€23,994
up €23,994 (+1,187%), from €2,022 to €26,016
- Profit (loss) carried forward -€22,816
down €22,816 (-281%), from -€8,109 to -€30,925
- Gross operating margin -€14,967
down €14,967 (-195%), from -€7,672 to -€22,639
- Other operating charges -€356
no longer reported in 2024 (was €356)
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 | €613 | €1,791 | +€1,178 | +192% |
| Current assets | 29/58 | €613 | €1,791 | +€1,178 | +192% |
| Amounts receivable within one year | 40/41 | €526 | €942 | +€416 | +79.1% |
| Trade receivables | 40 | - | €903 | +€903 | |
| Other amounts receivable | 41 | €526 | €39 | -€487 | -92.6% |
| Cash at bank and in hand | 54/58 | €87 | €821 | +€734 | +844% |
| Deferred charges and accrued income | 490/1 | - | €28 | +€28 | |
| Total equity and liabilities | 10/49 | €613 | €1,791 | +€1,178 | +192% |
| Equity | 10/15 | -€6,609 | -€29,425 | -€22,816 | -345% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,109 | -€30,925 | -€22,816 | -281% |
| Amounts payable | 17/49 | €7,222 | €31,216 | +€23,994 | +332% |
| Amounts payable within one year | 42/48 | €7,222 | €31,216 | +€23,994 | +332% |
| Trade debts | 44 | €2,022 | €26,016 | +€23,994 | +1,187% |
| Suppliers | 440/4 | €2,022 | €26,016 | +€23,994 | +1,187% |
| Other amounts payable | 47/48 | €5,200 | €5,200 | = | 0.0% |
| Other operating charges | 640/8 | €356 | - | -€356 | |
| Gross operating margin | 9900 | -€7,672 | -€22,639 | -€14,967 | -195% |
| Operating profit (loss) | 9901 | -€8,028 | -€22,639 | -€14,611 | -182% |
| Financial charges | 65/66B | €81 | €177 | +€96 | +119% |
| Recurring financial charges | 65 | €81 | €177 | +€96 | +119% |
| Profit (loss) for the period before taxes | 9903 | -€8,109 | -€22,816 | -€14,707 | -181% |
| Profit (loss) for the period | 9904 | -€8,109 | -€22,816 | -€14,707 | -181% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,109 | -€22,816 | -€14,707 | -181% |
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 13 October 2026 via checked.be.