Maja Ośko: 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.
Maja Ośko
Largest movements
- Tangible fixed assets +€3,649
new in 2024: €3,649
- Receivables within one year -€2,852
down €2,852 (-54.3%), from €5,252 to €2,400
- Cash +€1,976
up €1,976 (+65.9%), from €3,000 to €4,976
mainly Other debts (+€7,294) and Receivables within one year (+€2,852)
- Deferred charges and accrued income +€328
new in 2024: €328
- Other debts +€7,294
up €7,294 (+249.0%), from €2,929 to €10,222
- Profit (loss) carried forward -€4,497
down €4,497 (-311.9%), from -€1,442 to -€5,939
- Trade debts +€692
up €692 (+31.8%), from €2,173 to €2,865
- Tax, wage and social debts -€434
down €434 (-27.3%), from €1,592 to €1,158
- Gross operating margin -€2,822
down €2,822 (-195.7%), from -€1,442 to -€4,263
- Depreciation +€162
new in 2024: €162
- Financial charges +€71
new in 2024: €71
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 | €8,252 | €11,354 | +€3,102 | +37.6% |
| Fixed assets | 21/28 | - | €3,649 | +€3,649 | |
| Tangible fixed assets | 22/27 | - | €3,649 | +€3,649 | |
| Plant, machinery and equipment | 23 | - | €3,649 | +€3,649 | |
| Current assets | 29/58 | €8,252 | €7,705 | -€547 | -6.6% |
| Amounts receivable within one year | 40/41 | €5,252 | €2,400 | -€2,852 | -54.3% |
| Trade receivables | 40 | €5,252 | €2,400 | -€2,852 | -54.3% |
| Cash at bank and in hand | 54/58 | €3,000 | €4,976 | +€1,976 | +65.9% |
| Deferred charges and accrued income | 490/1 | - | €328 | +€328 | |
| Total equity and liabilities | 10/49 | €8,252 | €11,354 | +€3,102 | +37.6% |
| Equity | 10/15 | €1,558 | -€2,939 | -€4,497 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,442 | -€5,939 | -€4,497 | -311.9% |
| Amounts payable | 17/49 | €6,693 | €14,293 | +€7,599 | +113.5% |
| Amounts payable within one year | 42/48 | €6,693 | €14,245 | +€7,551 | +112.8% |
| Trade debts | 44 | €2,173 | €2,865 | +€692 | +31.8% |
| Suppliers | 440/4 | €2,173 | €2,865 | +€692 | +31.8% |
| Taxes, remuneration and social security | 45 | €1,592 | €1,158 | -€434 | -27.3% |
| Taxes | 450/3 | €1,592 | €1,158 | -€434 | -27.3% |
| Other amounts payable | 47/48 | €2,929 | €10,222 | +€7,294 | +249.0% |
| Accrued charges and deferred income | 492/3 | - | €48 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €162 | +€162 | |
| Gross operating margin | 9900 | -€1,442 | -€4,263 | -€2,822 | -195.7% |
| Operating profit (loss) | 9901 | -€1,442 | -€4,426 | -€2,984 | -207.0% |
| Financial charges | 65/66B | - | €71 | +€71 | |
| Recurring financial charges | 65 | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | -€1,442 | -€4,497 | -€3,055 | -211.9% |
| Profit (loss) for the period | 9904 | -€1,442 | -€4,497 | -€3,055 | -211.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,442 | -€4,497 | -€3,055 | -211.9% |
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 2 October 2026 via checked.be.