IN TUNE: 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.
IN TUNE
Largest movements
- Cash -€8,180
down €8,180 (-26.9%), from €30,389 to €22,210
mainly Receivables within one year (-€5,628) and Trade debts (-€5,273)
- Receivables within one year +€5,628
up €5,628 (+49.5%), from €11,378 to €17,007
of which Trade receivables: +€6,336
- Tangible fixed assets -€2,777
down €2,777 (-14.7%), from €18,834 to €16,057
of which Other tangible fixed assets: -€2,372
- Trade debts -€5,273
down €5,273 (-57.2%), from €9,226 to €3,953
- Tax, wage and social debts -€4,701
down €4,701 (-36.9%), from €12,750 to €8,049
of which Remuneration and social security: -€6,313
- Other debts +€4,441
up €4,441 (+32.1%), from €13,841 to €18,281
- Gross operating margin -€24,505
down €24,505 (-73.7%), from €33,246 to €8,740
- Taxes -€8,435
down €8,435 (-88.6%), from €9,515 to €1,080
- Depreciation +€1,184
up €1,184 (+24.2%), from €4,898 to €6,082
- Other operating charges +€600
up €600 (+66.5%), from €902 to €1,502
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 | €126,652 | €121,413 | -€5,239 | -4.1% |
| Fixed assets | 21/28 | €18,834 | €16,057 | -€2,777 | -14.7% |
| Tangible fixed assets | 22/27 | €18,834 | €16,057 | -€2,777 | -14.7% |
| Plant, machinery and equipment | 23 | €3,705 | €4,026 | +€321 | +8.7% |
| Furniture and vehicles | 24 | €2,567 | €1,841 | -€726 | -28.3% |
| Other tangible fixed assets | 26 | €12,562 | €10,191 | -€2,372 | -18.9% |
| Current assets | 29/58 | €107,818 | €105,356 | -€2,462 | -2.3% |
| Amounts receivable within one year | 40/41 | €11,378 | €17,007 | +€5,628 | +49.5% |
| Trade receivables | 40 | €6,766 | €13,102 | +€6,336 | +93.6% |
| Other amounts receivable | 41 | €4,612 | €3,905 | -€708 | -15.3% |
| Current investments | 50/53 | €65,001 | €65,001 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,389 | €22,210 | -€8,180 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,049 | €1,138 | +€90 | +8.5% |
| Total equity and liabilities | 10/49 | €126,652 | €121,413 | -€5,239 | -4.1% |
| Equity | 10/15 | €90,835 | €91,129 | +€294 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,861 | €39,156 | +€294 | +0.8% |
| Tax-exempt reserves | 132 | €16,337 | €16,337 | = | 0.0% |
| Distributable reserves | 133 | €22,524 | €22,819 | +€294 | +1.3% |
| Profit (loss) carried forward | 14 | €45,773 | €45,773 | = | 0.0% |
| Amounts payable | 17/49 | €35,817 | €30,283 | -€5,534 | -15.4% |
| Amounts payable within one year | 42/48 | €35,817 | €30,283 | -€5,534 | -15.4% |
| Trade debts | 44 | €9,226 | €3,953 | -€5,273 | -57.2% |
| Suppliers | 440/4 | €9,226 | €3,953 | -€5,273 | -57.2% |
| Taxes, remuneration and social security | 45 | €12,750 | €8,049 | -€4,701 | -36.9% |
| Taxes | 450/3 | - | €1,611 | +€1,611 | |
| Remuneration and social security | 454/9 | €12,750 | €6,438 | -€6,313 | -49.5% |
| Other amounts payable | 47/48 | €13,841 | €18,281 | +€4,441 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,898 | €6,082 | +€1,184 | +24.2% |
| Other operating charges | 640/8 | €902 | €1,502 | +€600 | +66.5% |
| Gross operating margin | 9900 | €33,246 | €8,740 | -€24,505 | -73.7% |
| Operating profit (loss) | 9901 | €27,446 | €1,157 | -€26,289 | -95.8% |
| Financial income | 75/76B | €86 | €411 | +€324 | +375.5% |
| Recurring financial income | 75 | €86 | €411 | +€324 | +375.5% |
| Financial charges | 65/66B | €162 | €193 | +€31 | +19.0% |
| Recurring financial charges | 65 | €162 | €193 | +€31 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €27,371 | €1,375 | -€25,996 | -95.0% |
| Income taxes | 67/77 | €9,515 | €1,080 | -€8,435 | -88.6% |
| Profit (loss) for the period | 9904 | €17,856 | €294 | -€17,561 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,856 | €294 | -€17,561 | -98.4% |
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 12 October 2026 via checked.be.