LINK KIT: 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.
LINK KIT
Largest movements
- Cash +€947
up €947 (+7669.1%), from €12 to €959
mainly Net result for the year (+€26,047)
- Receivables within one year +€542
up €542 (+1.8%), from €30,000 to €30,542
of which Other amounts receivable: +€542
- Profit (loss) carried forward +€26,047
up €26,047 (+92.4%), from -€28,194 to -€2,147
- Debts after one year -€23,828
down €23,828 (-61.3%), from €38,848 to €15,020
- Tax, wage and social debts -€730
down €730 (-95.4%), from €765 to €36
- Gross operating margin -€3,114
down €3,114 (-10.0%), from €31,235 to €28,121
- Other operating charges -€2,272
down €2,272 (-80.6%), from €2,818 to €547
- Financial charges +€1,444
up €1,444 (+3007.8%), from €48 to €1,492
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 | €30,012 | €31,502 | +€1,489 | +5.0% |
| Current assets | 29/58 | €30,012 | €31,502 | +€1,489 | +5.0% |
| Amounts receivable within one year | 40/41 | €30,000 | €30,542 | +€542 | +1.8% |
| Trade receivables | 40 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €542 | +€542 | |
| Cash at bank and in hand | 54/58 | €12 | €959 | +€947 | +7669.1% |
| Total equity and liabilities | 10/49 | €30,012 | €31,502 | +€1,489 | +5.0% |
| Equity | 10/15 | -€9,602 | €16,446 | +€26,047 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,194 | -€2,147 | +€26,047 | +92.4% |
| Amounts payable | 17/49 | €39,614 | €15,056 | -€24,558 | -62.0% |
| Amounts payable after more than one year | 17 | €38,848 | €15,020 | -€23,828 | -61.3% |
| Financial debts | 170/4 | €38,848 | €15,020 | -€23,828 | -61.3% |
| Amounts payable within one year | 42/48 | €765 | €36 | -€730 | -95.4% |
| Taxes, remuneration and social security | 45 | €765 | €36 | -€730 | -95.4% |
| Taxes | 450/3 | €765 | €36 | -€730 | -95.4% |
| Other operating charges | 640/8 | €2,818 | €547 | -€2,272 | -80.6% |
| Gross operating margin | 9900 | €31,235 | €28,121 | -€3,114 | -10.0% |
| Operating profit (loss) | 9901 | €28,417 | €27,574 | -€842 | -3.0% |
| Financial charges | 65/66B | €48 | €1,492 | +€1,444 | +3007.8% |
| Recurring financial charges | 65 | €48 | €1,492 | +€1,444 | +3007.8% |
| Profit (loss) for the period before taxes | 9903 | €28,369 | €26,083 | -€2,286 | -8.1% |
| Income taxes | 67/77 | - | €36 | +€36 | |
| Profit (loss) for the period | 9904 | €28,369 | €26,047 | -€2,322 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,369 | €26,047 | -€2,322 | -8.2% |
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 5 October 2026 via checked.be.