LOUD MEMORY: what changed
Two financial 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.
LOUD MEMORY
Largest movements
- Cash +€39,445
up €39,445 (+85.9%), from €45,909 to €85,354
mainly Accrued charges and deferred income (+€123,890) and Depreciation (+€1,852)
- Accrued charges and deferred income +€123,890
new in 2024: €123,890
- Profit (loss) carried forward -€61,736
down €61,736, from €13,979 to -€47,758
- Trade debts -€11,471
down €11,471 (-47.6%), from €24,101 to €12,630
- Debts after one year -€7,194
down €7,194 (-100%), from €7,194 to €0
- Current portion of long-term debt -€3,859
down €3,859 (-100%), from €3,859 to €0
- Gross operating margin -€77,287
down €77,287, from €20,562 to -€56,725
- Taxes -€3,973
down €3,973 (-100%), from €3,973 to €0
- Financial charges +€704
up €704 (+41.0%), from €1,717 to €2,421
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.
Derived cash bridge
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 | €55,260 | €94,746 | +€39,486 | +71.5% |
| Fixed assets | 21/28 | €2,832 | €2,396 | -€437 | -15.4% |
| Tangible fixed assets | 22/27 | €2,832 | €2,396 | -€437 | -15.4% |
| Plant, machinery and equipment | 23 | €893 | €367 | -€526 | -58.9% |
| Furniture and vehicles | 24 | €1,939 | €2,029 | +€89 | +4.6% |
| Current assets | 29/58 | €52,428 | €92,351 | +€39,923 | +76.1% |
| Amounts receivable within one year | 40/41 | €6,518 | €6,997 | +€479 | +7.3% |
| Trade receivables | 40 | €5,064 | €1,194 | -€3,870 | -76.4% |
| Other amounts receivable | 41 | €1,454 | €5,803 | +€4,349 | +299% |
| Cash at bank and in hand | 54/58 | €45,909 | €85,354 | +€39,445 | +85.9% |
| Total equity and liabilities | 10/49 | €55,260 | €94,746 | +€39,486 | +71.5% |
| Equity | 10/15 | €15,979 | -€45,758 | -€61,736 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,979 | -€47,758 | -€61,736 | |
| Amounts payable | 17/49 | €39,281 | €140,504 | +€101,223 | +258% |
| Amounts payable after more than one year | 17 | €7,194 | €0 | -€7,194 | -100% |
| Financial debts | 170/4 | €7,194 | €0 | -€7,194 | -100% |
| Amounts payable within one year | 42/48 | €32,087 | €16,614 | -€15,473 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €3,859 | €0 | -€3,859 | -100% |
| Trade debts | 44 | €24,101 | €12,630 | -€11,471 | -47.6% |
| Suppliers | 440/4 | €24,101 | €12,630 | -€11,471 | -47.6% |
| Taxes, remuneration and social security | 45 | €3,984 | €3,984 | = | 0.0% |
| Taxes | 450/3 | €3,984 | €3,984 | = | 0.0% |
| Other amounts payable | 47/48 | €144 | €0 | -€144 | -100% |
| Accrued charges and deferred income | 492/3 | - | €123,890 | +€123,890 | |
| Remuneration, social security and pensions | 62 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,850 | €1,852 | +€2 | +0.1% |
| Other operating charges | 640/8 | €910 | €711 | -€199 | -21.9% |
| Gross operating margin | 9900 | €20,562 | -€56,725 | -€77,287 | |
| Operating profit (loss) | 9901 | €17,802 | -€59,468 | -€77,270 | |
| Financial income | 75/76B | €266 | €152 | -€114 | -42.9% |
| Recurring financial income | 75 | €266 | €152 | -€114 | -42.9% |
| Financial charges | 65/66B | €1,717 | €2,421 | +€704 | +41.0% |
| Recurring financial charges | 65 | €1,717 | €2,421 | +€704 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €16,351 | -€61,736 | -€78,088 | |
| Income taxes | 67/77 | €3,973 | €0 | -€3,973 | -100% |
| Profit (loss) for the period | 9904 | €12,379 | -€61,736 | -€74,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,379 | -€61,736 | -€74,115 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.