Measure Analyse Control: 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.
Measure Analyse Control
Largest movements
- Receivables within one year -€2,417
down €2,417 (-95.6%), from €2,529 to €112
- Tangible fixed assets -€1,227
down €1,227 (-19.8%), from €6,186 to €4,959
of which Plant, machinery and equipment: -€1,227
- Cash +€608
up €608 (+7.5%), from €8,076 to €8,684
mainly Receivables within one year (+€2,417) and Depreciation (+€1,227)
- Reserves -€3,622
down €3,622 (-73.3%), from €4,940 to €1,318
of which Distributable reserves: -€3,622
- Gross operating margin +€4,269
up €4,269 (+79.8%), from -€5,346 to -€1,077
- Other operating charges +€365
up €365 (+47.8%), from €763 to €1,128
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 | €46,791 | €43,755 | -€3,036 | -6.5% |
| Fixed assets | 21/28 | €6,186 | €4,959 | -€1,227 | -19.8% |
| Tangible fixed assets | 22/27 | €6,186 | €4,959 | -€1,227 | -19.8% |
| Plant, machinery and equipment | 23 | €6,186 | €4,959 | -€1,227 | -19.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €40,605 | €38,796 | -€1,809 | -4.5% |
| Amounts receivable within one year | 40/41 | €2,529 | €112 | -€2,417 | -95.6% |
| Other amounts receivable | 41 | €2,529 | €112 | -€2,417 | -95.6% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,076 | €8,684 | +€608 | +7.5% |
| Total equity and liabilities | 10/49 | €46,791 | €43,755 | -€3,036 | -6.5% |
| Equity | 10/15 | €12,940 | €9,318 | -€3,622 | -28.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €8,000 | +€8,000 | |
| Other | 1109/19 | - | €8,000 | +€8,000 | |
| Reserves | 13 | €4,940 | €1,318 | -€3,622 | -73.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,940 | €1,318 | -€3,622 | -73.3% |
| Amounts payable | 17/49 | €33,851 | €34,437 | +€586 | +1.7% |
| Amounts payable within one year | 42/48 | €33,851 | €34,437 | +€586 | +1.7% |
| Trade debts | 44 | €0 | €300 | +€300 | |
| Suppliers | 440/4 | €0 | €300 | +€300 | |
| Other amounts payable | 47/48 | €33,851 | €34,137 | +€286 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €1,227 | -€0 | 0.0% |
| Other operating charges | 640/8 | €763 | €1,128 | +€365 | +47.8% |
| Gross operating margin | 9900 | -€5,346 | -€1,077 | +€4,269 | +79.8% |
| Operating profit (loss) | 9901 | -€7,335 | -€3,432 | +€3,904 | +53.2% |
| Financial charges | 65/66B | €197 | €191 | -€6 | -3.1% |
| Recurring financial charges | 65 | €197 | €191 | -€6 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,532 | -€3,622 | +€3,910 | +51.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,532 | -€3,622 | +€3,910 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,532 | -€3,622 | +€3,910 | +51.9% |
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 20 October 2026 via checked.be.