I&O: 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.
I&O
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,436 | €49,436 | = | 0.0% |
| Current assets | 29/58 | €49,436 | €49,436 | = | 0.0% |
| Stocks and contracts in progress | 3 | €38,673 | €38,673 | = | 0.0% |
| Stocks | 30/36 | €38,673 | €38,673 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,763 | €10,763 | = | 0.0% |
| Trade receivables | 40 | €5,755 | €5,755 | = | 0.0% |
| Other amounts receivable | 41 | €5,008 | €5,008 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,436 | €49,436 | = | 0.0% |
| Equity | 10/15 | -€86,184 | -€86,184 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,490 | €10,490 | = | 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% |
| Distributable reserves | 133 | €8,630 | €8,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,273 | -€115,273 | = | 0.0% |
| Amounts payable | 17/49 | €135,620 | €135,620 | = | 0.0% |
| Amounts payable after more than one year | 17 | €95,000 | €95,000 | = | 0.0% |
| Financial debts | 170/4 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,620 | €40,620 | = | 0.0% |
| Financial debts | 43 | €23,912 | €23,912 | = | 0.0% |
| Credit institutions | 430/8 | €23,912 | - | -€23,912 | |
| Other loans | 439 | - | €23,912 | +€23,912 | |
| Trade debts | 44 | €3,803 | €3,803 | = | 0.0% |
| Suppliers | 440/4 | €3,803 | €3,803 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,605 | €1,605 | = | 0.0% |
| Taxes | 450/3 | €1,605 | €1,605 | = | 0.0% |
| Other amounts payable | 47/48 | €11,300 | €11,300 | = | 0.0% |
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 16 October 2026 via checked.be.