IntoNextStep: 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.
IntoNextStep
Largest movements
- Cash +€11,789
up €11,789 (+65.6%), from €17,976 to €29,765
mainly Trade debts (+€8,878) and Depreciation (+€5,912)
- Receivables within one year +€4,858
up €4,858 (+25.3%), from €19,216 to €24,074
of which Trade receivables: +€8,577
- Intangible fixed assets -€4,105
down €4,105 (-35.4%), from €11,598 to €7,493
- Tangible fixed assets -€1,807
down €1,807 (-28.9%), from €6,257 to €4,450
- Trade debts +€8,878
up €8,878 (+389.2%), from €2,281 to €11,159
- Profit (loss) carried forward +€2,031
up €2,031 (+92.0%), from -€2,207 to -€176
- Gross operating margin +€9,886
up €9,886, from -€4,074 to €5,812
- Financial income -€3,518
down €3,518 (-44.2%), from €7,956 to €4,438
- Financial charges -€738
down €738 (-27.8%), from €2,658 to €1,920
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 | €55,046 | €65,802 | +€10,755 | +19.5% |
| Fixed assets | 21/28 | €17,855 | €11,943 | -€5,912 | -33.1% |
| Intangible fixed assets | 21 | €11,598 | €7,493 | -€4,105 | -35.4% |
| Tangible fixed assets | 22/27 | €6,257 | €4,450 | -€1,807 | -28.9% |
| Plant, machinery and equipment | 23 | €6,257 | €4,450 | -€1,807 | -28.9% |
| Current assets | 29/58 | €37,192 | €53,859 | +€16,667 | +44.8% |
| Amounts receivable within one year | 40/41 | €19,216 | €24,074 | +€4,858 | +25.3% |
| Trade receivables | 40 | - | €8,577 | +€8,577 | |
| Other amounts receivable | 41 | €19,216 | €15,497 | -€3,718 | -19.4% |
| Cash at bank and in hand | 54/58 | €17,976 | €29,765 | +€11,789 | +65.6% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €55,046 | €65,802 | +€10,755 | +19.5% |
| Equity | 10/15 | €3,993 | €6,024 | +€2,031 | +50.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,207 | -€176 | +€2,031 | +92.0% |
| Amounts payable | 17/49 | €51,053 | €59,778 | +€8,724 | +17.1% |
| Amounts payable within one year | 42/48 | €51,053 | €59,778 | +€8,724 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | €13 | €13 | = | 0.0% |
| Credit institutions | 430/8 | €13 | €13 | = | 0.0% |
| Trade debts | 44 | €2,281 | €11,159 | +€8,878 | +389.2% |
| Suppliers | 440/4 | €2,281 | €11,159 | +€8,878 | +389.2% |
| Taxes, remuneration and social security | 45 | €154 | - | -€154 | |
| Taxes | 450/3 | €154 | - | -€154 | |
| Other amounts payable | 47/48 | €23,606 | €23,606 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,911 | €5,912 | +€0 | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€4,074 | €5,812 | +€9,886 | |
| Operating profit (loss) | 9901 | -€10,370 | -€487 | +€9,883 | +95.3% |
| Financial income | 75/76B | €7,956 | €4,438 | -€3,518 | -44.2% |
| Recurring financial income | 75 | €7,956 | €4,438 | -€3,518 | -44.2% |
| Financial charges | 65/66B | €2,658 | €1,920 | -€738 | -27.8% |
| Recurring financial charges | 65 | €2,658 | €1,920 | -€738 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,072 | €2,031 | +€7,103 | |
| Profit (loss) for the period | 9904 | -€5,072 | €2,031 | +€7,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,072 | €2,031 | +€7,103 |
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 7 October 2026 via checked.be.