INTERIM SOLUTIONS: 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.
INTERIM SOLUTIONS
Largest movements
- Cash -€40,881
down €40,881 (-82.3%), from €49,673 to €8,792
mainly Net result for the year (-€48,186) and Contributions, distributions and other (-€31,923)
- Receivables after one year -€28,046
down €28,046 (-31.4%), from €89,371 to €61,325
- Receivables within one year -€13,175
down €13,175 (-68.8%), from €19,154 to €5,979
- Profit (loss) carried forward -€48,186
down €48,186 (-66.4%), from -€72,538 to -€120,723
- Reserves -€31,923
down €31,923 (-14.8%), from €215,797 to €183,874
- Tax, wage and social debts -€2,065
down €2,065 (-100.0%), from €2,065 to €0
- Gross operating margin +€30,331
up €30,331 (+37.8%), from -€80,220 to -€49,890
- Depreciation -€1,399
down €1,399 (-100.0%), from €1,399 to €0
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 | €159,201 | €77,111 | -€82,091 | -51.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €159,201 | €77,111 | -€82,091 | -51.6% |
| Amounts receivable after more than one year | 29 | €89,371 | €61,325 | -€28,046 | -31.4% |
| Trade receivables | 290 | €89,371 | €61,325 | -€28,046 | -31.4% |
| Amounts receivable within one year | 40/41 | €19,154 | €5,979 | -€13,175 | -68.8% |
| Other amounts receivable | 41 | €19,154 | €5,979 | -€13,175 | -68.8% |
| Current investments | 50/53 | €479 | €480 | +€1 | +0.2% |
| Cash at bank and in hand | 54/58 | €49,673 | €8,792 | -€40,881 | -82.3% |
| Deferred charges and accrued income | 490/1 | €524 | €534 | +€10 | +2.0% |
| Total equity and liabilities | 10/49 | €159,201 | €77,111 | -€82,091 | -51.6% |
| Equity | 10/15 | €155,660 | €75,551 | -€80,109 | -51.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €215,797 | €183,874 | -€31,923 | -14.8% |
| Distributable reserves | 133 | €215,797 | €183,874 | -€31,923 | -14.8% |
| Profit (loss) carried forward | 14 | -€72,538 | -€120,723 | -€48,186 | -66.4% |
| Amounts payable | 17/49 | €3,542 | €1,560 | -€1,981 | -55.9% |
| Amounts payable within one year | 42/48 | €3,542 | €1,560 | -€1,981 | -55.9% |
| Trade debts | 44 | €29 | €0 | -€29 | -100.0% |
| Suppliers | 440/4 | €29 | €0 | -€29 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,065 | €0 | -€2,065 | -100.0% |
| Taxes | 450/3 | €2,065 | €0 | -€2,065 | -100.0% |
| Other amounts payable | 47/48 | €1,448 | €1,560 | +€112 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €0 | -€1,399 | -100.0% |
| Other operating charges | 640/8 | €0 | €387 | +€387 | |
| Gross operating margin | 9900 | -€80,220 | -€49,890 | +€30,331 | +37.8% |
| Operating profit (loss) | 9901 | -€81,619 | -€50,277 | +€31,342 | +38.4% |
| Financial income | 75/76B | €3,082 | €2,282 | -€800 | -26.0% |
| Recurring financial income | 75 | €3,082 | €2,282 | -€800 | -26.0% |
| Financial charges | 65/66B | €489 | €191 | -€298 | -60.9% |
| Recurring financial charges | 65 | €489 | €191 | -€298 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | -€79,026 | -€48,186 | +€30,840 | +39.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€79,026 | -€48,186 | +€30,840 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,026 | -€48,186 | +€30,840 | +39.0% |
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 30 September 2026 via checked.be.