IT SHAREPOINT EXPERT: 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.
IT SHAREPOINT EXPERT
Largest movements
- Receivables within one year -€12,206
down €12,206 (-57.2%), from €21,334 to €9,129
of which Trade receivables: -€21,334
- Deferred charges and accrued income -€6,930
down €6,930 (-85.6%), from €8,095 to €1,165
- Cash -€4,980
down €4,980 (-65.4%), from €7,616 to €2,635
mainly Tax, wage and social debts (-€11,040) and Other debts (-€9,192)
- Receivables after one year +€2,235
up €2,235 (+2.3%), from €96,845 to €99,081
- Tax, wage and social debts -€11,040
down €11,040 (-98.6%), from €11,201 to €161
of which Taxes: -€7,560
- Other debts -€9,192
down €9,192 (-43.6%), from €21,088 to €11,896
- Accrued charges and deferred income -€1,995
down €1,995 (-97.9%), from €2,037 to €42
- Gross operating margin -€44,084
down €44,084 (-89.2%), from €49,446 to €5,362
- Taxes -€9,474
down €9,474 (-86.5%), from €10,952 to €1,478
- Other operating charges +€3,023
up €3,023 (+1,462%), from €207 to €3,230
- Financial charges +€1,528
up €1,528 (+2,808%), from €54 to €1,582
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.
Derived cash bridge
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 | €134,863 | €112,671 | -€22,192 | -16.5% |
| Fixed assets | 21/28 | €973 | €662 | -€311 | -32.0% |
| Tangible fixed assets | 22/27 | €865 | €554 | -€311 | -36.0% |
| Furniture and vehicles | 24 | €865 | €554 | -€311 | -36.0% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €133,890 | €112,009 | -€21,881 | -16.3% |
| Amounts receivable after more than one year | 29 | €96,845 | €99,081 | +€2,235 | +2.3% |
| Other amounts receivable | 291 | €96,845 | €99,081 | +€2,235 | +2.3% |
| Amounts receivable within one year | 40/41 | €21,334 | €9,129 | -€12,206 | -57.2% |
| Trade receivables | 40 | €21,334 | - | -€21,334 | |
| Other amounts receivable | 41 | - | €9,129 | +€9,129 | |
| Cash at bank and in hand | 54/58 | €7,616 | €2,635 | -€4,980 | -65.4% |
| Deferred charges and accrued income | 490/1 | €8,095 | €1,165 | -€6,930 | -85.6% |
| Total equity and liabilities | 10/49 | €134,863 | €112,671 | -€22,192 | -16.5% |
| Equity | 10/15 | €86,708 | €87,705 | +€997 | +1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €84,208 | €84,208 | = | 0.0% |
| Distributable reserves | 133 | €84,208 | €84,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €997 | +€997 | |
| Amounts payable | 17/49 | €48,155 | €24,966 | -€23,189 | -48.2% |
| Amounts payable within one year | 42/48 | €46,118 | €24,924 | -€21,193 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €3,829 | €2,868 | -€961 | -25.1% |
| Suppliers | 440/4 | €3,829 | €2,868 | -€961 | -25.1% |
| Taxes, remuneration and social security | 45 | €11,201 | €161 | -€11,040 | -98.6% |
| Taxes | 450/3 | €7,561 | €1 | -€7,560 | -100.0% |
| Remuneration and social security | 454/9 | €3,640 | €160 | -€3,480 | -95.6% |
| Other amounts payable | 47/48 | €21,088 | €11,896 | -€9,192 | -43.6% |
| Accrued charges and deferred income | 492/3 | €2,037 | €42 | -€1,995 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68 | €311 | +€243 | +356% |
| Other operating charges | 640/8 | €207 | €3,230 | +€3,023 | +1,462% |
| Gross operating margin | 9900 | €49,446 | €5,362 | -€44,084 | -89.2% |
| Operating profit (loss) | 9901 | €49,171 | €1,821 | -€47,350 | -96.3% |
| Financial income | 75/76B | €1,879 | €2,235 | +€356 | +18.9% |
| Recurring financial income | 75 | €1,879 | €2,235 | +€356 | +18.9% |
| Financial charges | 65/66B | €54 | €1,582 | +€1,528 | +2,808% |
| Recurring financial charges | 65 | €54 | €1,582 | +€1,528 | +2,808% |
| Profit (loss) for the period before taxes | 9903 | €50,996 | €2,475 | -€48,521 | -95.1% |
| Income taxes | 67/77 | €10,952 | €1,478 | -€9,474 | -86.5% |
| Profit (loss) for the period | 9904 | €40,044 | €997 | -€39,048 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,044 | €997 | -€39,048 | -97.5% |
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 25 October 2026 via checked.be.