Low Level Binary Club: 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.
Low Level Binary Club
Largest movements
- Cash +€36,527
up €36,527 (+502%), from €7,269 to €43,796
mainly Net result for the year (+€24,704) and Other debts (+€11,429)
- Reserves +€23,871
up €23,871 (+29,798%), from €80 to €23,951
- Other debts +€11,429
up €11,429 (+416%), from €2,748 to €14,177
- Tax, wage and social debts +€987
up €987 (+115%), from €855 to €1,842
- Gross operating margin +€29,575
up €29,575 (+835%), from €3,540 to €33,115
- Taxes +€6,155
up €6,155 (+2,773%), from €222 to €6,377
- Staff costs -€378
down €378 (-23.7%), from €1,591 to €1,213
- Financial charges +€338
up €338 (+104%), from €326 to €664
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 | €8,983 | €45,115 | +€36,132 | +402% |
| Fixed assets | 21/28 | €1,714 | €1,319 | -€395 | -23.0% |
| Intangible fixed assets | 21 | €1,714 | €1,319 | -€395 | -23.0% |
| Current assets | 29/58 | €7,269 | €43,796 | +€36,527 | +502% |
| Cash at bank and in hand | 54/58 | €7,269 | €43,796 | +€36,527 | +502% |
| Total equity and liabilities | 10/49 | €8,983 | €45,115 | +€36,132 | +402% |
| Equity | 10/15 | €5,080 | €28,951 | +€23,871 | +470% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80 | €23,951 | +€23,871 | +29,798% |
| Distributable reserves | 133 | €80 | €23,951 | +€23,871 | +29,798% |
| Amounts payable | 17/49 | €3,903 | €16,164 | +€12,261 | +314% |
| Amounts payable within one year | 42/48 | €3,903 | €16,164 | +€12,261 | +314% |
| Trade debts | 44 | €300 | €145 | -€155 | -51.5% |
| Suppliers | 440/4 | €300 | €145 | -€155 | -51.5% |
| Taxes, remuneration and social security | 45 | €855 | €1,842 | +€987 | +115% |
| Taxes | 450/3 | €855 | €1,842 | +€987 | +115% |
| Other amounts payable | 47/48 | €2,748 | €14,177 | +€11,429 | +416% |
| Remuneration, social security and pensions | 62 | €1,591 | €1,213 | -€378 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €395 | +€134 | +51.1% |
| Other operating charges | 640/8 | €261 | €62 | -€199 | -76.3% |
| Gross operating margin | 9900 | €3,540 | €33,115 | +€29,575 | +835% |
| Operating profit (loss) | 9901 | €1,427 | €31,445 | +€30,018 | +2,104% |
| Financial income | 75/76B | €2 | €300 | +€298 | +16,204% |
| Recurring financial income | 75 | €2 | €300 | +€298 | +16,204% |
| Financial charges | 65/66B | €326 | €664 | +€338 | +104% |
| Recurring financial charges | 65 | €326 | €664 | +€338 | +104% |
| Profit (loss) for the period before taxes | 9903 | €1,102 | €31,081 | +€29,979 | +2,720% |
| Income taxes | 67/77 | €222 | €6,377 | +€6,155 | +2,773% |
| Profit (loss) for the period | 9904 | €880 | €24,704 | +€23,824 | +2,707% |
| Profit (loss) for the period to be appropriated | 9905 | €880 | €24,704 | +€23,824 | +2,707% |
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 17 October 2026 via checked.be.