JOIN: 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.
JOIN
Largest movements
- Cash -€213
down €213 (-26.9%), from €791 to €578
mainly Debts after one year (-€13,511) and Net result for the year (-€5,372)
- Other debts +€18,670
up €18,670 (+66.6%), from €28,037 to €46,707
- Debts after one year -€13,511
no longer reported in 2024 (was €13,511)
- Profit (loss) carried forward -€5,372
down €5,372 (-10.5%), from -€50,945 to -€56,317
- Gross operating margin +€4,498
up €4,498 (+45.6%), from -€9,870 to -€5,372
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 | €791 | €578 | -€213 | -26.9% |
| Current assets | 29/58 | €791 | €578 | -€213 | -26.9% |
| Cash at bank and in hand | 54/58 | €791 | €578 | -€213 | -26.9% |
| Total equity and liabilities | 10/49 | €791 | €578 | -€213 | -26.9% |
| Equity | 10/15 | -€40,757 | -€46,129 | -€5,372 | -13.2% |
| Contributions | 10/11 | €6,941 | €6,941 | = | 0.0% |
| Reserves | 13 | €3,247 | €3,247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,247 | €3,247 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,247 | €3,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,945 | -€56,317 | -€5,372 | -10.5% |
| Amounts payable | 17/49 | €41,548 | €46,707 | +€5,159 | +12.4% |
| Amounts payable after more than one year | 17 | €13,511 | - | -€13,511 | |
| Financial debts | 170/4 | €13,511 | - | -€13,511 | |
| Amounts payable within one year | 42/48 | €28,037 | €46,707 | +€18,670 | +66.6% |
| Other amounts payable | 47/48 | €28,037 | €46,707 | +€18,670 | +66.6% |
| Gross operating margin | 9900 | -€9,870 | -€5,372 | +€4,498 | +45.6% |
| Operating profit (loss) | 9901 | -€9,870 | -€5,372 | +€4,498 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,870 | -€5,372 | +€4,498 | +45.6% |
| Profit (loss) for the period | 9904 | -€9,870 | -€5,372 | +€4,498 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,870 | -€5,372 | +€4,498 | +45.6% |
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.