L'Instant: 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.
L'Instant
Largest movements
- Tangible fixed assets -€6,855
down €6,855 (-29.7%), from €23,083 to €16,228
of which Plant, machinery and equipment: -€4,761
- Receivables within one year +€2,936
up €2,936 (+42.5%), from €6,913 to €9,849
of which Trade receivables: +€2,982
- Cash -€940
down €940 (-21.4%), from €4,393 to €3,453
mainly Current portion of long-term debt (-€4,245) and Trade debts (-€3,422)
- Deferred charges and accrued income +€881
up €881 (+159%), from €552 to €1,433
- Intangible fixed assets -€417
down €417 (-73.6%), from €566 to €150
- Current portion of long-term debt -€4,245
down €4,245 (-83.1%), from €5,106 to €861
- Other debts +€4,110
up €4,110 (+161%), from €2,551 to €6,661
- Trade debts -€3,422
down €3,422 (-28.4%), from €12,056 to €8,635
- Tax, wage and social debts +€1,578
up €1,578 (+96.7%), from €1,632 to €3,210
- Profit (loss) carried forward -€1,548
down €1,548 (-16.6%), from €9,347 to €7,799
- Gross operating margin -€4,783
down €4,783 (-39.2%), from €12,194 to €7,412
- Taxes -€1,448
down €1,448 (-91.2%), from €1,588 to €140
- Other operating charges -€202
down €202 (-69.8%), from €290 to €88
- Financial charges -€167
down €167 (-10.6%), from €1,577 to €1,410
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 | €35,581 | €31,187 | -€4,394 | -12.3% |
| Fixed assets | 21/28 | €23,723 | €16,452 | -€7,271 | -30.6% |
| Intangible fixed assets | 21 | €566 | €150 | -€417 | -73.6% |
| Tangible fixed assets | 22/27 | €23,083 | €16,228 | -€6,855 | -29.7% |
| Plant, machinery and equipment | 23 | €10,228 | €5,466 | -€4,761 | -46.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €12,855 | €10,762 | -€2,093 | -16.3% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €11,858 | €14,735 | +€2,877 | +24.3% |
| Amounts receivable within one year | 40/41 | €6,913 | €9,849 | +€2,936 | +42.5% |
| Trade receivables | 40 | €5,991 | €8,972 | +€2,982 | +49.8% |
| Other amounts receivable | 41 | €922 | €877 | -€45 | -4.9% |
| Cash at bank and in hand | 54/58 | €4,393 | €3,453 | -€940 | -21.4% |
| Deferred charges and accrued income | 490/1 | €552 | €1,433 | +€881 | +159% |
| Total equity and liabilities | 10/49 | €35,581 | €31,187 | -€4,394 | -12.3% |
| Equity | 10/15 | €13,347 | €11,799 | -€1,548 | -11.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,347 | €7,799 | -€1,548 | -16.6% |
| Amounts payable | 17/49 | €22,234 | €19,388 | -€2,846 | -12.8% |
| Amounts payable after more than one year | 17 | €861 | €0 | -€861 | -100% |
| Financial debts | 170/4 | €861 | €0 | -€861 | -100% |
| Amounts payable within one year | 42/48 | €21,373 | €19,388 | -€1,985 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €5,106 | €861 | -€4,245 | -83.1% |
| Financial debts | 43 | €27 | €21 | -€6 | -22.2% |
| Credit institutions | 430/8 | €27 | €21 | -€6 | -22.2% |
| Trade debts | 44 | €12,056 | €8,635 | -€3,422 | -28.4% |
| Suppliers | 440/4 | €12,056 | €8,635 | -€3,422 | -28.4% |
| Taxes, remuneration and social security | 45 | €1,632 | €3,210 | +€1,578 | +96.7% |
| Taxes | 450/3 | €1,632 | €3,210 | +€1,578 | +96.7% |
| Other amounts payable | 47/48 | €2,551 | €6,661 | +€4,110 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,371 | €7,271 | -€100 | -1.4% |
| Other operating charges | 640/8 | €290 | €88 | -€202 | -69.8% |
| Non-recurring operating charges | 66A | €97 | €55 | -€43 | -43.7% |
| Gross operating margin | 9900 | €12,194 | €7,412 | -€4,783 | -39.2% |
| Operating profit (loss) | 9901 | €4,435 | -€2 | -€4,437 | |
| Financial income | 75/76B | €69 | €3 | -€66 | -95.5% |
| Recurring financial income | 75 | €69 | €3 | -€66 | -95.5% |
| Financial charges | 65/66B | €1,577 | €1,410 | -€167 | -10.6% |
| Recurring financial charges | 65 | €1,577 | €1,410 | -€167 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €2,928 | -€1,409 | -€4,337 | |
| Income taxes | 67/77 | €1,588 | €140 | -€1,448 | -91.2% |
| Profit (loss) for the period | 9904 | €1,340 | -€1,548 | -€2,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,340 | -€1,548 | -€2,888 |
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 21 October 2026 via checked.be.