johan van elsen: 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.
johan van elsen
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,000
down €1,000 (-3.4%), from -€29,151 to -€30,151
- Accrued charges and deferred income +€1,000
up €1,000 (+100.0%), from €1,000 to €2,000
No income-statement line moved by more than 1% of the activity.
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 | €49,403 | €49,403 | = | 0.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €49,403 | €49,403 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,403 | €49,403 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,403 | €49,403 | = | 0.0% |
| Equity | 10/15 | €38,395 | €37,395 | -€1,000 | -2.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €37,546 | €37,546 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Other | 1319 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €34,546 | €34,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,151 | -€30,151 | -€1,000 | -3.4% |
| Amounts payable | 17/49 | €11,008 | €12,008 | +€1,000 | +9.1% |
| Amounts payable within one year | 42/48 | €10,008 | €10,008 | = | 0.0% |
| Trade debts | 44 | €7,500 | €7,500 | = | 0.0% |
| Suppliers | 440/4 | €7,500 | €7,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,508 | €2,508 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Gross operating margin | 9900 | -€1,000 | -€1,000 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,000 | -€1,000 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,000 | -€1,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€1,000 | -€1,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,000 | -€1,000 | = | 0.0% |
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 9 October 2026 via checked.be.