L V 1: 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.
L V 1
Largest movements
- Receivables within one year -€12,804
down €12,804 (-22.1%), from €57,844 to €45,040
- Tax, wage and social debts -€11,870
no longer reported in 2024 (was €11,870)
- Profit (loss) carried forward -€677
down €677 (-7.9%), from €8,603 to €7,926
- Gross operating margin +€235
no longer reported in 2024 (was -€235)
- Financial charges -€42
no longer reported in 2024 (was €42)
From the 2021 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,844 | €45,040 | -€12,804 | -22.1% |
| Current assets | 29/58 | €57,844 | €45,040 | -€12,804 | -22.1% |
| Amounts receivable within one year | 40/41 | €57,844 | €45,040 | -€12,804 | -22.1% |
| Other amounts receivable | 41 | €57,844 | €45,040 | -€12,804 | -22.1% |
| Total equity and liabilities | 10/49 | €57,844 | €45,040 | -€12,804 | -22.1% |
| Equity | 10/15 | €45,717 | €45,040 | -€677 | -1.5% |
| Contributions | 10/11 | €33,714 | €33,714 | = | 0.0% |
| Reserves | 13 | €3,400 | €3,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,400 | €3,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,603 | €7,926 | -€677 | -7.9% |
| Amounts payable | 17/49 | €12,127 | - | -€12,127 | |
| Amounts payable within one year | 42/48 | €12,127 | - | -€12,127 | |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | €235 | - | -€235 | |
| Suppliers | 440/4 | €235 | - | -€235 | |
| Taxes, remuneration and social security | 45 | €11,870 | - | -€11,870 | |
| Taxes | 450/3 | €11,870 | - | -€11,870 | |
| Gross operating margin | 9900 | -€235 | - | +€235 | |
| Operating profit (loss) | 9901 | -€235 | - | +€235 | |
| Financial charges | 65/66B | €42 | - | -€42 | |
| Recurring financial charges | 65 | €42 | - | -€42 | |
| Profit (loss) for the period before taxes | 9903 | -€277 | - | +€277 | |
| Profit (loss) for the period | 9904 | -€277 | - | +€277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€277 | - | +€277 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.