IMAGE PLUS: 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.
IMAGE PLUS
Largest movements
- Cash -€10,318
down €10,318 (-37.5%), from €27,545 to €17,227
mainly Other debts (-€15,000) and Investment in fixed assets (net) (-€11,929)
- Stocks and contracts +€9,690
new in 2024: €9,690
- Tangible fixed assets +€8,355
up €8,355 (+67.0%), from €12,468 to €20,823
of which Furniture and vehicles: +€9,222
- Receivables within one year +€3,885
up €3,885 (+6.5%), from €59,944 to €63,829
of which Other amounts receivable: +€2,302
- Other debts -€15,000
no longer reported in 2024 (was €15,000)
- Tax, wage and social debts +€12,793
up €12,793 (+59.1%), from €21,634 to €34,427
- Trade debts +€11,612
up €11,612 (+324.6%), from €3,577 to €15,190
- Profit (loss) carried forward +€1,835
up €1,835 (+1777.4%), from €103 to €1,938
- Other operating charges +€6,935
up €6,935 (+292.2%), from €2,373 to €9,308
- Taxes -€3,309
down €3,309 (-65.7%), from €5,039 to €1,729
- Depreciation +€1,502
up €1,502 (+72.4%), from €2,073 to €3,574
- Financial income +€489
up €489 (+37.8%), from €1,295 to €1,784
- Gross operating margin +€257
up €257 (+1.7%), from €15,238 to €15,495
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 | €101,349 | €112,588 | +€11,240 | +11.1% |
| Fixed assets | 21/28 | €12,468 | €20,823 | +€8,355 | +67.0% |
| Tangible fixed assets | 22/27 | €12,468 | €20,823 | +€8,355 | +67.0% |
| Plant, machinery and equipment | 23 | €8,674 | €7,806 | -€867 | -10.0% |
| Furniture and vehicles | 24 | €3,794 | €13,017 | +€9,222 | +243.1% |
| Current assets | 29/58 | €88,881 | €91,765 | +€2,885 | +3.2% |
| Stocks and contracts in progress | 3 | - | €9,690 | +€9,690 | |
| Stocks | 30/36 | - | €9,690 | +€9,690 | |
| Amounts receivable within one year | 40/41 | €59,944 | €63,829 | +€3,885 | +6.5% |
| Trade receivables | 40 | €32,388 | €33,970 | +€1,582 | +4.9% |
| Other amounts receivable | 41 | €27,556 | €29,859 | +€2,302 | +8.4% |
| Cash at bank and in hand | 54/58 | €27,545 | €17,227 | -€10,318 | -37.5% |
| Deferred charges and accrued income | 490/1 | €1,391 | €1,019 | -€372 | -26.8% |
| Total equity and liabilities | 10/49 | €101,349 | €112,588 | +€11,240 | +11.1% |
| Equity | 10/15 | €61,137 | €62,971 | +€1,835 | +3.0% |
| Contributions | 10/11 | €16,079 | €16,079 | = | 0.0% |
| Reserves | 13 | €44,955 | €44,955 | = | 0.0% |
| Distributable reserves | 133 | €44,955 | €44,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103 | €1,938 | +€1,835 | +1777.4% |
| Amounts payable | 17/49 | €40,212 | €49,617 | +€9,405 | +23.4% |
| Amounts payable within one year | 42/48 | €40,212 | €49,617 | +€9,405 | +23.4% |
| Trade debts | 44 | €3,577 | €15,190 | +€11,612 | +324.6% |
| Suppliers | 440/4 | €3,577 | €15,190 | +€11,612 | +324.6% |
| Taxes, remuneration and social security | 45 | €21,634 | €34,427 | +€12,793 | +59.1% |
| Taxes | 450/3 | €21,634 | €34,427 | +€12,793 | +59.1% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,073 | €3,574 | +€1,502 | +72.4% |
| Other operating charges | 640/8 | €2,373 | €9,308 | +€6,935 | +292.2% |
| Gross operating margin | 9900 | €15,238 | €15,495 | +€257 | +1.7% |
| Operating profit (loss) | 9901 | €10,792 | €2,613 | -€8,179 | -75.8% |
| Financial income | 75/76B | €1,295 | €1,784 | +€489 | +37.8% |
| Recurring financial income | 75 | €1,295 | €1,784 | +€489 | +37.8% |
| Financial charges | 65/66B | €944 | €833 | -€112 | -11.8% |
| Recurring financial charges | 65 | €944 | €833 | -€112 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €11,142 | €3,564 | -€7,578 | -68.0% |
| Income taxes | 67/77 | €5,039 | €1,729 | -€3,309 | -65.7% |
| Profit (loss) for the period | 9904 | €6,103 | €1,835 | -€4,269 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,103 | €1,835 | -€4,269 | -69.9% |
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.