KEY FRAME: 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.
KEY FRAME
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€975
down €975, from €912 to -€64
- Purchases and services -€565
down €565 (-89.9%), from €628 to €64
- Depreciation +€374
new in 2024: €374
- Taxes -€62
no longer reported in 2024 (was €62)
- Financial charges -€15
down €15 (-5.2%), from €291 to €276
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 | €73,945 | €73,580 | -€364 | -0.5% |
| Fixed assets | 21/28 | €374 | - | -€374 | |
| Tangible fixed assets | 22/27 | €374 | - | -€374 | |
| Plant, machinery and equipment | 23 | €374 | - | -€374 | |
| Current assets | 29/58 | €73,570 | €73,580 | +€10 | 0.0% |
| Amounts receivable within one year | 40/41 | €69,050 | €69,050 | = | 0.0% |
| Trade receivables | 40 | €38,370 | €38,370 | = | 0.0% |
| Other amounts receivable | 41 | €30,680 | €30,680 | = | 0.0% |
| Current investments | 50/53 | €4,505 | €4,505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16 | €26 | +€10 | +61.5% |
| Total equity and liabilities | 10/49 | €73,945 | €73,580 | -€364 | -0.5% |
| Equity | 10/15 | €49,760 | €49,046 | -€714 | -1.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,848 | €1,848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,848 | €1,848 | = | 0.0% |
| Legal reserve | 130 | €1,848 | €1,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,061 | -€14,775 | -€714 | -5.1% |
| Amounts payable | 17/49 | €24,184 | €24,534 | +€350 | +1.4% |
| Amounts payable within one year | 42/48 | €24,184 | €24,534 | +€350 | +1.4% |
| Trade debts | 44 | €13,677 | €13,677 | = | 0.0% |
| Suppliers | 440/4 | €13,677 | €13,677 | = | 0.0% |
| Other amounts payable | 47/48 | €10,507 | €10,857 | +€350 | +3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €628 | €64 | -€565 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €374 | +€374 | |
| Gross operating margin | 9900 | €912 | -€64 | -€975 | |
| Operating profit (loss) | 9901 | €912 | -€438 | -€1,349 | |
| Financial charges | 65/66B | €291 | €276 | -€15 | -5.2% |
| Recurring financial charges | 65 | €291 | €276 | -€15 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €620 | -€714 | -€1,334 | |
| Income taxes | 67/77 | €62 | - | -€62 | |
| Profit (loss) for the period | 9904 | €558 | -€714 | -€1,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €558 | -€714 | -€1,272 |
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 29 September 2026 via checked.be.