I DO CONSULT: 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.
I DO CONSULT
Largest movements
- Cash -€55,209
down €55,209 (-79.2%), from €69,702 to €14,493
mainly Other debts (-€112,656) and Net result for the year (-€16,923)
- Receivables within one year -€34,863
down €34,863 (-81.7%), from €42,687 to €7,824
of which Trade receivables: -€36,537
- Other debts -€112,656
down €112,656 (-93.7%), from €120,220 to €7,564
- Debts after one year +€75,969
new in 2024: €75,969
- Profit (loss) carried forward -€16,923
down €16,923, from €2,585 to -€14,339
- Accrued charges and deferred income -€13,530
no longer reported in 2024 (was €13,530)
- Current portion of long-term debt -€10,500
no longer reported in 2024 (was €10,500)
- Gross operating margin -€25,385
down €25,385, from €20,083 to -€5,302
- Depreciation -€6,292
down €6,292 (-40.3%), from €15,619 to €9,327
- Taxes -€1,821
down €1,821 (-90.6%), from €2,010 to €189
- Financial charges +€637
up €637 (+74.3%), from €857 to €1,494
- Other operating charges +€252
up €252 (+65.4%), from €384 to €636
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 | €261,047 | €171,680 | -€89,367 | -34.2% |
| Fixed assets | 21/28 | €144,794 | €143,576 | -€1,218 | -0.8% |
| Tangible fixed assets | 22/27 | €144,794 | €143,576 | -€1,218 | -0.8% |
| Land and buildings | 22 | €115,500 | €120,049 | +€4,549 | +3.9% |
| Furniture and vehicles | 24 | €14,311 | €10,975 | -€3,336 | -23.3% |
| Other tangible fixed assets | 26 | €14,983 | €12,552 | -€2,431 | -16.2% |
| Current assets | 29/58 | €116,253 | €28,105 | -€88,149 | -75.8% |
| Amounts receivable within one year | 40/41 | €42,687 | €7,824 | -€34,863 | -81.7% |
| Trade receivables | 40 | €40,672 | €4,136 | -€36,537 | -89.8% |
| Other amounts receivable | 41 | €2,014 | €3,688 | +€1,673 | +83.1% |
| Cash at bank and in hand | 54/58 | €69,702 | €14,493 | -€55,209 | -79.2% |
| Deferred charges and accrued income | 490/1 | €3,864 | €5,788 | +€1,924 | +49.8% |
| Total equity and liabilities | 10/49 | €261,047 | €171,680 | -€89,367 | -34.2% |
| Equity | 10/15 | €104,855 | €87,931 | -€16,923 | -16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,670 | €83,670 | = | 0.0% |
| Distributable reserves | 133 | €83,670 | €83,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,585 | -€14,339 | -€16,923 | |
| Amounts payable | 17/49 | €156,193 | €83,749 | -€72,444 | -46.4% |
| Amounts payable after more than one year | 17 | - | €75,969 | +€75,969 | |
| Other amounts payable | 178/9 | - | €75,969 | +€75,969 | |
| Amounts payable within one year | 42/48 | €142,663 | €7,780 | -€134,883 | -94.5% |
| Current portion of amounts payable after more than one year | 42 | €10,500 | - | -€10,500 | |
| Trade debts | 44 | €7,213 | €28 | -€7,185 | -99.6% |
| Suppliers | 440/4 | €7,213 | €28 | -€7,185 | -99.6% |
| Taxes, remuneration and social security | 45 | €4,730 | €189 | -€4,542 | -96.0% |
| Taxes | 450/3 | €4,730 | €189 | -€4,542 | -96.0% |
| Other amounts payable | 47/48 | €120,220 | €7,564 | -€112,656 | -93.7% |
| Accrued charges and deferred income | 492/3 | €13,530 | - | -€13,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,619 | €9,327 | -€6,292 | -40.3% |
| Other operating charges | 640/8 | €384 | €636 | +€252 | +65.4% |
| Gross operating margin | 9900 | €20,083 | -€5,302 | -€25,385 | |
| Operating profit (loss) | 9901 | €4,080 | -€15,264 | -€19,345 | |
| Financial income | 75/76B | €13 | €24 | +€10 | +77.2% |
| Recurring financial income | 75 | €13 | €24 | +€10 | +77.2% |
| Financial charges | 65/66B | €857 | €1,494 | +€637 | +74.3% |
| Recurring financial charges | 65 | €857 | €1,494 | +€637 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €3,236 | -€16,735 | -€19,971 | |
| Income taxes | 67/77 | €2,010 | €189 | -€1,821 | -90.6% |
| Profit (loss) for the period | 9904 | €1,227 | -€16,923 | -€18,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,227 | -€16,923 | -€18,150 |
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 8 October 2026 via checked.be.