January: 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.
January
Largest movements
- Cash -€24,267
down €24,267 (-59.3%), from €40,927 to €16,660
mainly Other debts (-€21,227) and Net result for the year (-€4,773)
- Receivables within one year -€1,262
down €1,262 (-20.1%), from €6,285 to €5,023
of which Trade receivables: -€956
- Tangible fixed assets -€1,025
down €1,025 (-24.7%), from €4,158 to €3,133
- Other debts -€21,227
down €21,227 (-40.8%), from €51,971 to €30,744
- Profit (loss) carried forward -€4,773
down €4,773 (-73.6%), from -€6,489 to -€11,262
- Trade debts -€568
down €568 (-11.6%), from €4,902 to €4,334
- Gross operating margin +€1,603
up €1,603 (+32.2%), from -€4,986 to -€3,383
- Other operating charges -€213
down €213 (-54.4%), from €392 to €179
- Financial charges +€57
up €57 (+38.5%), from €147 to €204
- Depreciation +€56
up €56 (+5.8%), from €969 to €1,025
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 | €51,383 | €24,816 | -€26,568 | -51.7% |
| Fixed assets | 21/28 | €4,158 | €3,133 | -€1,025 | -24.7% |
| Tangible fixed assets | 22/27 | €4,158 | €3,133 | -€1,025 | -24.7% |
| Furniture and vehicles | 24 | €4,158 | €3,133 | -€1,025 | -24.7% |
| Current assets | 29/58 | €47,225 | €21,683 | -€25,542 | -54.1% |
| Amounts receivable within one year | 40/41 | €6,285 | €5,023 | -€1,262 | -20.1% |
| Trade receivables | 40 | €5,118 | €4,162 | -€956 | -18.7% |
| Other amounts receivable | 41 | €1,167 | €861 | -€306 | -26.2% |
| Cash at bank and in hand | 54/58 | €40,927 | €16,660 | -€24,267 | -59.3% |
| Deferred charges and accrued income | 490/1 | €13 | €0 | -€13 | -100% |
| Total equity and liabilities | 10/49 | €51,383 | €24,816 | -€26,568 | -51.7% |
| Equity | 10/15 | -€5,489 | -€10,262 | -€4,773 | -87.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,489 | -€11,262 | -€4,773 | -73.6% |
| Amounts payable | 17/49 | €56,872 | €35,078 | -€21,795 | -38.3% |
| Amounts payable within one year | 42/48 | €56,872 | €35,078 | -€21,795 | -38.3% |
| Trade debts | 44 | €4,902 | €4,334 | -€568 | -11.6% |
| Suppliers | 440/4 | €4,902 | €4,334 | -€568 | -11.6% |
| Other amounts payable | 47/48 | €51,971 | €30,744 | -€21,227 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €969 | €1,025 | +€56 | +5.8% |
| Other operating charges | 640/8 | €392 | €179 | -€213 | -54.4% |
| Gross operating margin | 9900 | -€4,986 | -€3,383 | +€1,603 | +32.2% |
| Operating profit (loss) | 9901 | -€6,347 | -€4,587 | +€1,760 | +27.7% |
| Financial income | 75/76B | €5 | €17 | +€12 | +245% |
| Recurring financial income | 75 | €5 | €17 | +€12 | +245% |
| Financial charges | 65/66B | €147 | €204 | +€57 | +38.5% |
| Recurring financial charges | 65 | €147 | €204 | +€57 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,489 | -€4,773 | +€1,716 | +26.4% |
| Profit (loss) for the period | 9904 | -€6,489 | -€4,773 | +€1,716 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,489 | -€4,773 | +€1,716 | +26.4% |
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 13 October 2026 via checked.be.