LIGHT LINE: 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.
LIGHT LINE
Largest movements
- Cash -€298
down €298 (-95.2%), from €313 to €15
mainly Net result for the year (-€2,436) and Trade debts (-€224)
- Profit (loss) carried forward -€2,436
down €2,436 (-1.5%), from -€167,233 to -€169,669
- Other debts +€2,362
up €2,362 (+17.1%), from €13,796 to €16,158
- Trade debts -€224
down €224 (-30.6%), from €732 to €508
- Gross operating margin -€1,705
down €1,705, from €92 to -€1,613
- Other operating charges -€289
down €289 (-52.5%), from €551 to €262
- Financial charges +€78
up €78 (+16.1%), from €483 to €561
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 | €313 | €15 | -€298 | -95.2% |
| Current assets | 29/58 | €313 | €15 | -€298 | -95.2% |
| Cash at bank and in hand | 54/58 | €313 | €15 | -€298 | -95.2% |
| Total equity and liabilities | 10/49 | €313 | €15 | -€298 | -95.2% |
| Equity | 10/15 | -€95,233 | -€97,669 | -€2,436 | -2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,233 | -€169,669 | -€2,436 | -1.5% |
| Amounts payable | 17/49 | €95,546 | €97,684 | +€2,138 | +2.2% |
| Amounts payable after more than one year | 17 | €81,018 | €81,018 | = | 0.0% |
| Other amounts payable | 178/9 | €81,018 | €81,018 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,528 | €16,666 | +€2,138 | +14.7% |
| Trade debts | 44 | €732 | €508 | -€224 | -30.6% |
| Suppliers | 440/4 | €732 | €508 | -€224 | -30.6% |
| Other amounts payable | 47/48 | €13,796 | €16,158 | +€2,362 | +17.1% |
| Other operating charges | 640/8 | €551 | €262 | -€289 | -52.5% |
| Gross operating margin | 9900 | €92 | -€1,613 | -€1,705 | |
| Operating profit (loss) | 9901 | -€459 | -€1,875 | -€1,416 | -308.5% |
| Financial charges | 65/66B | €483 | €561 | +€78 | +16.1% |
| Recurring financial charges | 65 | €483 | €561 | +€78 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€942 | -€2,436 | -€1,494 | -158.6% |
| Profit (loss) for the period | 9904 | -€942 | -€2,436 | -€1,494 | -158.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€942 | -€2,436 | -€1,494 | -158.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.