IN SANTA: 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.
IN SANTA
Largest movements
- Receivables after one year +€29,102
new in 2024: €29,102
of which Trade receivables: +€16,560
- Tangible fixed assets -€3,306
down €3,306 (-100.0%), from €3,306 to €0
- Profit (loss) carried forward +€13,719
up €13,719, from -€4,408 to €9,311
- Debts after one year +€7,090
new in 2024: €7,090
- Tax, wage and social debts +€6,953
up €6,953 (+1309.5%), from €531 to €7,484
- Other debts -€4,183
down €4,183 (-100.0%), from €4,183 to €0
- Accrued charges and deferred income +€2,250
new in 2024: €2,250
- Gross operating margin +€16,325
up €16,325, from -€2,571 to €13,754
- Financial income +€5,044
new in 2024: €5,044
of which Non-recurring financial income: +€4,694
- Taxes +€4,602
new in 2024: €4,602
- Depreciation -€826
down €826 (-100.0%), from €826 to €0
- Other operating charges -€706
down €706 (-69.8%), from €1,011 to €305
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 | €3,306 | €29,135 | +€25,829 | +781.3% |
| Fixed assets | 21/28 | €3,306 | €0 | -€3,306 | -100.0% |
| Tangible fixed assets | 22/27 | €3,306 | €0 | -€3,306 | -100.0% |
| Plant, machinery and equipment | 23 | €3,306 | €0 | -€3,306 | -100.0% |
| Current assets | 29/58 | - | €29,135 | +€29,135 | |
| Amounts receivable after more than one year | 29 | - | €29,102 | +€29,102 | |
| Trade receivables | 290 | - | €16,560 | +€16,560 | |
| Other amounts receivable | 291 | - | €12,542 | +€12,542 | |
| Cash at bank and in hand | 54/58 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €3,306 | €29,135 | +€25,829 | +781.3% |
| Equity | 10/15 | -€1,408 | €12,311 | +€13,719 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€4,408 | €9,311 | +€13,719 | |
| Amounts payable | 17/49 | €4,714 | €16,824 | +€12,110 | +256.9% |
| Amounts payable after more than one year | 17 | - | €7,090 | +€7,090 | |
| Trade debts | 175 | - | €7,090 | +€7,090 | |
| Amounts payable within one year | 42/48 | €4,714 | €7,484 | +€2,770 | +58.8% |
| Taxes, remuneration and social security | 45 | €531 | €7,484 | +€6,953 | +1309.5% |
| Taxes | 450/3 | €531 | €7,484 | +€6,953 | +1309.5% |
| Other amounts payable | 47/48 | €4,183 | €0 | -€4,183 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €2,250 | +€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €0 | -€826 | -100.0% |
| Other operating charges | 640/8 | €1,011 | €305 | -€706 | -69.8% |
| Gross operating margin | 9900 | -€2,571 | €13,754 | +€16,325 | |
| Operating profit (loss) | 9901 | -€4,408 | €13,449 | +€17,857 | |
| Financial income | 75/76B | - | €5,044 | +€5,044 | |
| Recurring financial income | 75 | - | €350 | +€350 | |
| Non-recurring financial income | 76B | - | €4,694 | +€4,694 | |
| Financial charges | 65/66B | - | €173 | +€173 | |
| Recurring financial charges | 65 | - | €173 | +€173 | |
| Profit (loss) for the period before taxes | 9903 | -€4,408 | €18,320 | +€22,728 | |
| Income taxes | 67/77 | - | €4,602 | +€4,602 | |
| Profit (loss) for the period | 9904 | -€4,408 | €13,719 | +€18,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,408 | €13,719 | +€18,127 |
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.