LINE CORNER: 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.
LINE CORNER
Largest movements
- Cash +€74,062
up €74,062 (+49.7%), from €149,004 to €223,066
mainly Net result for the year (+€82,762) and Tax, wage and social debts (+€13,911)
- Receivables within one year +€36,860
up €36,860 (+150.4%), from €24,502 to €61,362
of which Trade receivables: +€28,398
- Reserves +€75,000
up €75,000 (+60.0%), from €125,000 to €200,000
- Tax, wage and social debts +€13,911
up €13,911 (+568.8%), from €2,446 to €16,356
- Other debts +€11,064
up €11,064 (+74.3%), from €14,892 to €25,957
- Profit (loss) carried forward +€7,762
up €7,762 (+24.2%), from €32,099 to €39,861
- Gross operating margin -€15,233
down €15,233 (-11.5%), from €132,676 to €117,443
- Financial income +€2,795
up €2,795 (+920.7%), from €304 to €3,099
- Taxes -€2,278
down €2,278 (-6.5%), from €34,806 to €32,528
- Other operating charges -€1,884
down €1,884 (-95.5%), from €1,973 to €89
- Financial charges +€1,448
up €1,448 (+290.9%), from €498 to €1,946
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 | €182,060 | €290,909 | +€108,849 | +59.8% |
| Fixed assets | 21/28 | €7,960 | €5,834 | -€2,127 | -26.7% |
| Intangible fixed assets | 21 | €6,830 | €4,164 | -€2,667 | -39.0% |
| Tangible fixed assets | 22/27 | €1,130 | €579 | -€551 | -48.7% |
| Furniture and vehicles | 24 | €1,130 | €579 | -€551 | -48.7% |
| Financial fixed assets | 28 | - | €1,091 | +€1,091 | |
| Current assets | 29/58 | €174,100 | €285,075 | +€110,976 | +63.7% |
| Amounts receivable within one year | 40/41 | €24,502 | €61,362 | +€36,860 | +150.4% |
| Trade receivables | 40 | €24,308 | €52,706 | +€28,398 | +116.8% |
| Other amounts receivable | 41 | €194 | €8,656 | +€8,462 | +4362.5% |
| Cash at bank and in hand | 54/58 | €149,004 | €223,066 | +€74,062 | +49.7% |
| Deferred charges and accrued income | 490/1 | €594 | €647 | +€53 | +9.0% |
| Total equity and liabilities | 10/49 | €182,060 | €290,909 | +€108,849 | +59.8% |
| Equity | 10/15 | €163,099 | €245,861 | +€82,762 | +50.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €125,000 | €200,000 | +€75,000 | +60.0% |
| Distributable reserves | 133 | €125,000 | €200,000 | +€75,000 | +60.0% |
| Profit (loss) carried forward | 14 | €32,099 | €39,861 | +€7,762 | +24.2% |
| Amounts payable | 17/49 | €18,961 | €45,048 | +€26,087 | +137.6% |
| Amounts payable within one year | 42/48 | €18,961 | €45,048 | +€26,087 | +137.6% |
| Trade debts | 44 | €1,623 | €2,735 | +€1,111 | +68.5% |
| Suppliers | 440/4 | €1,623 | €2,735 | +€1,111 | +68.5% |
| Taxes, remuneration and social security | 45 | €2,446 | €16,356 | +€13,911 | +568.8% |
| Taxes | 450/3 | €2,446 | €16,356 | +€13,911 | +568.8% |
| Other amounts payable | 47/48 | €14,892 | €25,957 | +€11,064 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €3,217 | +€1,108 | +52.5% |
| Other operating charges | 640/8 | €1,973 | €89 | -€1,884 | -95.5% |
| Gross operating margin | 9900 | €132,676 | €117,443 | -€15,233 | -11.5% |
| Operating profit (loss) | 9901 | €128,594 | €114,137 | -€14,457 | -11.2% |
| Financial income | 75/76B | €304 | €3,099 | +€2,795 | +920.7% |
| Recurring financial income | 75 | €304 | €3,099 | +€2,795 | +920.7% |
| Financial charges | 65/66B | €498 | €1,946 | +€1,448 | +290.9% |
| Recurring financial charges | 65 | €498 | €1,946 | +€1,448 | +290.9% |
| Profit (loss) for the period before taxes | 9903 | €128,400 | €115,290 | -€13,110 | -10.2% |
| Income taxes | 67/77 | €34,806 | €32,528 | -€2,278 | -6.5% |
| Profit (loss) for the period | 9904 | €93,594 | €82,762 | -€10,832 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,594 | €82,762 | -€10,832 | -11.6% |
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.