LOUNGE NUMBER 1: 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.
LOUNGE NUMBER 1
Largest movements
- Receivables within one year +€17,373
up €17,373 (+171%), from €10,139 to €27,512
of which Trade receivables: +€9,373
- Cash +€5,274
up €5,274 (+29.8%), from €17,702 to €22,976
mainly Net result for the year (+€30,967) and Debts after one year (+€26,000)
- Tangible fixed assets +€790
up €790 (+7.2%), from €10,941 to €11,731
of which Furniture and vehicles: +€4,600
- Other debts -€44,000
down €44,000 (-34.6%), from €127,288 to €83,288
- Profit (loss) carried forward +€30,967
up €30,967 (+16.8%), from -€184,328 to -€153,361
- Debts after one year +€26,000
new in 2024: €26,000
- Trade debts +€11,364
up €11,364 (+48,337%), from €24 to €11,388
- Tax, wage and social debts -€894
down €894 (-6.2%), from €14,382 to €13,489
of which Remuneration and social security: -€893
- Gross operating margin +€24,824
up €24,824 (+56.0%), from €44,294 to €69,118
- Staff costs +€5,505
up €5,505 (+26.6%), from €20,687 to €26,192
- Other operating charges +€1,235
up €1,235 (+22.4%), from €5,514 to €6,749
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 | €44,314 | €67,751 | +€23,437 | +52.9% |
| Fixed assets | 21/28 | €15,441 | €16,232 | +€790 | +5.1% |
| Tangible fixed assets | 22/27 | €10,941 | €11,731 | +€790 | +7.2% |
| Plant, machinery and equipment | 23 | €9,720 | €5,911 | -€3,810 | -39.2% |
| Furniture and vehicles | 24 | €1,221 | €5,821 | +€4,600 | +377% |
| Financial fixed assets | 28 | €4,501 | €4,501 | = | 0.0% |
| Current assets | 29/58 | €28,872 | €51,519 | +€22,647 | +78.4% |
| Stocks and contracts in progress | 3 | €1,031 | €1,031 | = | 0.0% |
| Stocks | 30/36 | €1,031 | €1,031 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,139 | €27,512 | +€17,373 | +171% |
| Trade receivables | 40 | €10,139 | €19,512 | +€9,373 | +92.4% |
| Other amounts receivable | 41 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €17,702 | €22,976 | +€5,274 | +29.8% |
| Total equity and liabilities | 10/49 | €44,314 | €67,751 | +€23,437 | +52.9% |
| Equity | 10/15 | -€178,128 | -€147,161 | +€30,967 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,328 | -€153,361 | +€30,967 | +16.8% |
| Amounts payable | 17/49 | €222,442 | €214,912 | -€7,530 | -3.4% |
| Amounts payable after more than one year | 17 | - | €26,000 | +€26,000 | |
| Financial debts | 170/4 | - | €26,000 | +€26,000 | |
| Amounts payable within one year | 42/48 | €209,194 | €175,665 | -€33,530 | -16.0% |
| Financial debts | 43 | €67,500 | €67,500 | = | 0.0% |
| Other loans | 439 | €67,500 | €67,500 | = | 0.0% |
| Trade debts | 44 | €24 | €11,388 | +€11,364 | +48,337% |
| Suppliers | 440/4 | €24 | €11,388 | +€11,364 | +48,337% |
| Taxes, remuneration and social security | 45 | €14,382 | €13,489 | -€894 | -6.2% |
| Taxes | 450/3 | €1,063 | €1,062 | -€1 | -0.1% |
| Remuneration and social security | 454/9 | €13,319 | €12,427 | -€893 | -6.7% |
| Other amounts payable | 47/48 | €127,288 | €83,288 | -€44,000 | -34.6% |
| Accrued charges and deferred income | 492/3 | €13,248 | €13,248 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €20,687 | €26,192 | +€5,505 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,847 | €4,989 | +€142 | +2.9% |
| Other operating charges | 640/8 | €5,514 | €6,749 | +€1,235 | +22.4% |
| Gross operating margin | 9900 | €44,294 | €69,118 | +€24,824 | +56.0% |
| Operating profit (loss) | 9901 | €13,246 | €31,188 | +€17,942 | +135% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.9% |
| Financial charges | 65/66B | €369 | €221 | -€148 | -40.2% |
| Recurring financial charges | 65 | €369 | €221 | -€148 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €12,884 | €30,967 | +€18,082 | +140% |
| Profit (loss) for the period | 9904 | €12,884 | €30,967 | +€18,082 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €12,884 | €30,967 | +€18,082 | +140% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.