LAST MINUTE ACTIVITIES: 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.
LAST MINUTE ACTIVITIES
Largest movements
- Receivables within one year -€21,337
down €21,337 (-58.0%), from €36,803 to €15,466
of which Trade receivables: -€23,038
- Cash -€5,129
down €5,129 (-91.7%), from €5,595 to €467
mainly Net result for the year (-€19,057) and Tax, wage and social debts (-€5,076)
- Tangible fixed assets +€3,679
up €3,679 (+247%), from €1,488 to €5,167
- Deferred charges and accrued income -€486
down €486 (-70.3%), from €691 to €205
- Profit (loss) carried forward -€19,057
down €19,057, from €73 to -€18,984
- Tax, wage and social debts -€5,076
down €5,076 (-59.9%), from €8,479 to €3,403
- Trade debts +€1,765
up €1,765 (+12.4%), from €14,259 to €16,023
- Other debts -€800
down €800 (-68.8%), from €1,162 to €362
- Gross operating margin -€29,732
down €29,732, from €12,552 to -€17,180
- Taxes -€1,799
down €1,799 (-92.8%), from €1,938 to €139
- Other operating charges -€889
down €889 (-67.7%), from €1,314 to €425
- Depreciation +€521
up €521 (+69.4%), from €750 to €1,271
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 | €44,577 | €21,304 | -€23,273 | -52.2% |
| Fixed assets | 21/28 | €1,488 | €5,167 | +€3,679 | +247% |
| Tangible fixed assets | 22/27 | €1,488 | €5,167 | +€3,679 | +247% |
| Furniture and vehicles | 24 | €1,488 | €5,167 | +€3,679 | +247% |
| Current assets | 29/58 | €43,089 | €16,137 | -€26,952 | -62.5% |
| Amounts receivable within one year | 40/41 | €36,803 | €15,466 | -€21,337 | -58.0% |
| Trade receivables | 40 | €29,937 | €6,900 | -€23,038 | -77.0% |
| Other amounts receivable | 41 | €6,866 | €8,566 | +€1,700 | +24.8% |
| Cash at bank and in hand | 54/58 | €5,595 | €467 | -€5,129 | -91.7% |
| Deferred charges and accrued income | 490/1 | €691 | €205 | -€486 | -70.3% |
| Total equity and liabilities | 10/49 | €44,577 | €21,304 | -€23,273 | -52.2% |
| Equity | 10/15 | €20,573 | €1,516 | -€19,057 | -92.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,300 | €14,300 | = | 0.0% |
| Distributable reserves | 133 | €14,300 | €14,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73 | -€18,984 | -€19,057 | |
| Amounts payable | 17/49 | €24,004 | €19,788 | -€4,216 | -17.6% |
| Amounts payable within one year | 42/48 | €23,900 | €19,788 | -€4,111 | -17.2% |
| Trade debts | 44 | €14,259 | €16,023 | +€1,765 | +12.4% |
| Suppliers | 440/4 | €14,259 | €16,023 | +€1,765 | +12.4% |
| Taxes, remuneration and social security | 45 | €8,479 | €3,403 | -€5,076 | -59.9% |
| Taxes | 450/3 | €8,479 | €3,403 | -€5,076 | -59.9% |
| Other amounts payable | 47/48 | €1,162 | €362 | -€800 | -68.8% |
| Accrued charges and deferred income | 492/3 | €105 | - | -€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €1,271 | +€521 | +69.4% |
| Other operating charges | 640/8 | €1,314 | €425 | -€889 | -67.7% |
| Gross operating margin | 9900 | €12,552 | -€17,180 | -€29,732 | |
| Operating profit (loss) | 9901 | €10,488 | -€18,876 | -€29,364 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -96.1% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -96.1% |
| Financial charges | 65/66B | €48 | €41 | -€7 | -13.8% |
| Recurring financial charges | 65 | €48 | €41 | -€7 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €10,440 | -€18,918 | -€29,358 | |
| Income taxes | 67/77 | €1,938 | €139 | -€1,799 | -92.8% |
| Profit (loss) for the period | 9904 | €8,502 | -€19,057 | -€27,559 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,502 | -€19,057 | -€27,559 |
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 1 November 2026 via checked.be.