@LERT: 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.
@LERT
Largest movements
- Cash +€4,658
new in 2024: €4,658
mainly Trade debts (+€4,408) and Net result for the year (+€2,291)
- Receivables within one year +€3,996
up €3,996 (+1217.3%), from €328 to €4,324
of which Trade receivables: +€3,418
- Tangible fixed assets -€833
down €833 (-53.9%), from €1,546 to €712
- Trade debts +€4,408
up €4,408 (+282.3%), from €1,562 to €5,970
- Profit (loss) carried forward +€2,291
up €2,291 (+18.7%), from -€12,240 to -€9,949
- Tax, wage and social debts +€1,721
up €1,721 (+222.1%), from €775 to €2,496
- Other debts -€563
no longer reported in 2024 (was €563)
- Turnover +€19,017
up €19,017 (+52.2%), from €36,435 to €55,452
- Purchases and services +€12,908
up €12,908 (+33.7%), from €38,334 to €51,242
- Gross operating margin +€6,109
up €6,109, from -€1,899 to €4,210
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 | €1,874 | €9,694 | +€7,821 | +417.3% |
| Fixed assets | 21/28 | €1,546 | €712 | -€833 | -53.9% |
| Tangible fixed assets | 22/27 | €1,546 | €712 | -€833 | -53.9% |
| Furniture and vehicles | 24 | €1,546 | €712 | -€833 | -53.9% |
| Current assets | 29/58 | €328 | €8,982 | +€8,654 | +2636.6% |
| Amounts receivable within one year | 40/41 | €328 | €4,324 | +€3,996 | +1217.3% |
| Trade receivables | 40 | - | €3,418 | +€3,418 | |
| Other amounts receivable | 41 | €328 | €906 | +€578 | +176.0% |
| Cash at bank and in hand | 54/58 | - | €4,658 | +€4,658 | |
| Total equity and liabilities | 10/49 | €1,874 | €9,694 | +€7,821 | +417.3% |
| Equity | 10/15 | -€1,062 | €1,229 | +€2,291 | |
| Contributions | 10/11 | €9,319 | €9,319 | = | 0.0% |
| Capital | 10 | €9,319 | €9,319 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €9,273 | €9,273 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,240 | -€9,949 | +€2,291 | +18.7% |
| Amounts payable | 17/49 | €2,936 | €8,465 | +€5,529 | +188.3% |
| Amounts payable within one year | 42/48 | €2,936 | €8,465 | +€5,529 | +188.3% |
| Financial debts | 43 | €37 | - | -€37 | |
| Credit institutions | 430/8 | €37 | - | -€37 | |
| Trade debts | 44 | €1,562 | €5,970 | +€4,408 | +282.3% |
| Suppliers | 440/4 | €1,562 | €5,970 | +€4,408 | +282.3% |
| Taxes, remuneration and social security | 45 | €775 | €2,496 | +€1,721 | +222.1% |
| Taxes | 450/3 | €775 | €2,496 | +€1,721 | +222.1% |
| Other amounts payable | 47/48 | €563 | - | -€563 | |
| Turnover | 70 | €36,435 | €55,452 | +€19,017 | +52.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,334 | €51,242 | +€12,908 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €833 | = | 0.0% |
| Other operating charges | 640/8 | €1,046 | €932 | -€113 | -10.9% |
| Gross operating margin | 9900 | -€1,899 | €4,210 | +€6,109 | |
| Operating profit (loss) | 9901 | -€3,777 | €2,445 | +€6,222 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €153 | +€67 | +77.6% |
| Recurring financial charges | 65 | €86 | €153 | +€67 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,864 | €2,291 | +€6,155 | |
| Profit (loss) for the period | 9904 | -€3,864 | €2,291 | +€6,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,864 | €2,291 | +€6,155 |
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 8 October 2026 via checked.be.