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LEVEL 33: 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.

What changed

LEVEL 33

BE 0704.898.604
NACE 62.100, Computer programming
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€33,511
2023 · -€50,652+€17,141
Equity
€11,370
2023 · €44,881-€33,511
Cash
€43
2023 · €53,097-€53,055
Balance sheet total
€12,735
2023 · €62,667-€49,932

Largest movements

2023 to 2024
Assets
  • Cash -€53,055

    down €53,055 (-99.9%), from €53,097 to €43

    mainly Net result for the year (-€33,511) and Other debts (-€13,310)

  • Receivables within one year +€11,212

    up €11,212 (+916.1%), from €1,224 to €12,436

    of which Trade receivables: +€11,015

  • Tangible fixed assets -€6,561

    down €6,561 (-96.2%), from €6,818 to €257

  • Deferred charges and accrued income -€1,528

    no longer reported in 2024 (was €1,528)

Equity and liabilities
  • Profit (loss) carried forward -€33,511

    down €33,511 (-91.0%), from €36,821 to €3,310

  • Other debts -€13,310

    no longer reported in 2024 (was €13,310)

  • Tax, wage and social debts -€2,662

    down €2,662 (-81.8%), from €3,253 to €591

Income statement
  • Purchases and services -€90,068

    down €90,068 (-68.9%), from €130,787 to €40,719

  • Turnover -€74,678

    down €74,678 (-86.2%), from €86,678 to €12,000

  • Gross operating margin +€16,129

    up €16,129 (+39.3%), from -€41,007 to -€24,879

  • Depreciation -€1,407

    down €1,407 (-17.7%), from €7,968 to €6,561

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€50,652
Gross operating margin +€16,129
Staff costs +€232
Depreciation +€1,407
Other operating charges -€612
Financial charges -€8
Taxes -€6
Result 2024 -€33,511

Cash bridge derived

cash 2023 to 2024

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.

From operations -€53,055
Investment €0
Financing €0
Cash 2023 €53,097
Net result for the year -€33,511
Depreciation +€6,561
Receivables within one year -€11,212
Deferred charges and accrued income +€1,528
Trade debts -€449
Tax, wage and social debts -€2,662
Other debts -€13,310
Cash 2024 €43
Every line side by side 40 lines
Line Code 2023 2024 Change %
Total assets 20/58 €62,667 €12,735 -€49,932 -79.7%
Fixed assets 21/28 €6,818 €257 -€6,561 -96.2%
Tangible fixed assets 22/27 €6,818 €257 -€6,561 -96.2%
Furniture and vehicles 24 €6,818 €257 -€6,561 -96.2%
Current assets 29/58 €55,849 €12,478 -€43,371 -77.7%
Amounts receivable within one year 40/41 €1,224 €12,436 +€11,212 +916.1%
Trade receivables 40 €1,224 €12,239 +€11,015 +900.1%
Other amounts receivable 41 - €196 +€196
Cash at bank and in hand 54/58 €53,097 €43 -€53,055 -99.9%
Deferred charges and accrued income 490/1 €1,528 - -€1,528
Total equity and liabilities 10/49 €62,667 €12,735 -€49,932 -79.7%
Equity 10/15 €44,881 €11,370 -€33,511 -74.7%
Contributions 10/11 €6,200 €6,200 = 0.0%
Outside capital 11 €6,200 €6,200 = 0.0%
Other 1109/19 €6,200 €6,200 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €36,821 €3,310 -€33,511 -91.0%
Amounts payable 17/49 €17,787 €1,366 -€16,421 -92.3%
Amounts payable within one year 42/48 €17,787 €1,366 -€16,421 -92.3%
Trade debts 44 €1,224 €775 -€449 -36.7%
Suppliers 440/4 - €775 +€775
Bills of exchange payable 441 €1,224 - -€1,224
Taxes, remuneration and social security 45 €3,253 €591 -€2,662 -81.8%
Taxes 450/3 €3,253 €591 -€2,662 -81.8%
Other amounts payable 47/48 €13,310 - -€13,310
Turnover 70 €86,678 €12,000 -€74,678 -86.2%
Goods, raw materials, services and sundry goods 60/61 €130,787 €40,719 -€90,068 -68.9%
Remuneration, social security and pensions 62 €457 €225 -€232 -50.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,968 €6,561 -€1,407 -17.7%
Other operating charges 640/8 €742 €1,355 +€612 +82.5%
Gross operating margin 9900 -€41,007 -€24,879 +€16,129 +39.3%
Operating profit (loss) 9901 -€50,175 -€33,020 +€17,155 +34.2%
Financial charges 65/66B €180 €188 +€8 +4.5%
Recurring financial charges 65 €180 €188 +€8 +4.5%
Profit (loss) for the period before taxes 9903 -€50,355 -€33,208 +€17,147 +34.1%
Income taxes 67/77 €297 €303 +€6 +2.1%
Profit (loss) for the period 9904 -€50,652 -€33,511 +€17,141 +33.8%
Profit (loss) for the period to be appropriated 9905 -€50,652 -€33,511 +€17,141 +33.8%

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.