METAPOINT: 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.
METAPOINT
Largest movements
- Receivables within one year +€7,202
up €7,202 (+842.3%), from €855 to €8,057
of which Trade receivables: +€6,800
- Tangible fixed assets -€5,950
no longer reported in 2024 (was €5,950)
- Cash -€1,824
down €1,824 (-16.9%), from €10,771 to €8,947
mainly Net result for the year (-€12,776) and Receivables within one year (-€7,202)
- Other debts +€23,626
up €23,626 (+186.2%), from €12,687 to €36,312
- Profit (loss) carried forward -€12,776
down €12,776 (-83.3%), from -€15,335 to -€28,111
- Tax, wage and social debts -€6,476
down €6,476 (-97.5%), from €6,644 to €168
- Trade debts -€4,946
down €4,946 (-81.3%), from €6,086 to €1,140
- Taxes -€12,951
down €12,951, from €5,468 to -€7,482
- Gross operating margin -€7,992
down €7,992 (-67.2%), from -€11,895 to -€19,887
- Financial income +€4,817
new in 2024: €4,817
- Depreciation -€2,197
no longer reported in 2024 (was €2,197)
- Other operating charges +€449
up €449 (+86.6%), from €518 to €967
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 | €18,139 | €17,567 | -€572 | -3.2% |
| Formation expenses | 20 | €7 | €7 | = | 0.0% |
| Fixed assets | 21/28 | €6,506 | €555 | -€5,950 | -91.5% |
| Tangible fixed assets | 22/27 | €5,950 | - | -€5,950 | |
| Plant, machinery and equipment | 23 | €5,950 | - | -€5,950 | |
| Financial fixed assets | 28 | €555 | €555 | = | 0.0% |
| Current assets | 29/58 | €11,626 | €17,004 | +€5,378 | +46.3% |
| Amounts receivable within one year | 40/41 | €855 | €8,057 | +€7,202 | +842.3% |
| Trade receivables | 40 | €855 | €7,655 | +€6,800 | +795.4% |
| Other amounts receivable | 41 | - | €402 | +€402 | |
| Cash at bank and in hand | 54/58 | €10,771 | €8,947 | -€1,824 | -16.9% |
| Total equity and liabilities | 10/49 | €18,139 | €17,567 | -€572 | -3.2% |
| Equity | 10/15 | -€7,278 | -€20,054 | -€12,776 | -175.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,335 | -€28,111 | -€12,776 | -83.3% |
| Amounts payable | 17/49 | €25,417 | €37,621 | +€12,204 | +48.0% |
| Amounts payable within one year | 42/48 | €25,417 | €37,621 | +€12,204 | +48.0% |
| Trade debts | 44 | €6,086 | €1,140 | -€4,946 | -81.3% |
| Suppliers | 440/4 | €6,086 | €1,140 | -€4,946 | -81.3% |
| Taxes, remuneration and social security | 45 | €6,644 | €168 | -€6,476 | -97.5% |
| Taxes | 450/3 | €6,644 | €168 | -€6,476 | -97.5% |
| Other amounts payable | 47/48 | €12,687 | €36,312 | +€23,626 | +186.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,197 | - | -€2,197 | |
| Other operating charges | 640/8 | €518 | €967 | +€449 | +86.6% |
| Non-recurring operating charges | 66A | - | €3,927 | +€3,927 | |
| Gross operating margin | 9900 | -€11,895 | -€19,887 | -€7,992 | -67.2% |
| Operating profit (loss) | 9901 | -€14,611 | -€24,781 | -€10,170 | -69.6% |
| Financial income | 75/76B | - | €4,817 | +€4,817 | |
| Recurring financial income | 75 | - | €4,817 | +€4,817 | |
| Financial charges | 65/66B | €75 | €294 | +€220 | +294.5% |
| Recurring financial charges | 65 | €75 | €294 | +€220 | +294.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,685 | -€20,258 | -€5,573 | -37.9% |
| Income taxes | 67/77 | €5,468 | -€7,482 | -€12,951 | |
| Profit (loss) for the period | 9904 | -€20,154 | -€12,776 | +€7,378 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,154 | -€12,776 | +€7,378 | +36.6% |
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 29 September 2026 via checked.be.