MOVE SOLUTION: 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.
MOVE SOLUTION
Largest movements
- Cash +€53,112
up €53,112 (+253.4%), from €20,958 to €74,070
mainly Depreciation (+€34,835) and Debts after one year (+€30,000)
- Tangible fixed assets -€24,957
down €24,957 (-27.9%), from €89,539 to €64,582
of which Furniture and vehicles: -€24,957
- Receivables within one year +€16,784
up €16,784 (+36.3%), from €46,268 to €63,053
of which Trade receivables: +€24,105
- Deferred charges and accrued income +€11,542
up €11,542 (+125.9%), from €9,170 to €20,712
- Debts after one year +€30,000
up €30,000 (+51.6%), from €58,168 to €88,168
of which Other amounts payable: +€30,000
- Trade debts +€23,192
up €23,192 (+78.8%), from €29,415 to €52,607
- Tax, wage and social debts +€10,412
up €10,412 (+16.7%), from €62,295 to €72,707
of which Remuneration and social security: +€8,844
- Other debts -€6,958
down €6,958 (-26.0%), from €26,804 to €19,847
- Gross operating margin +€33,244
up €33,244 (+57.2%), from €58,131 to €91,375
- Staff costs +€27,426
up €27,426 (+208.0%), from €13,183 to €40,610
- Depreciation -€17,422
down €17,422 (-33.3%), from €52,258 to €34,835
- Other operating charges +€6,874
up €6,874 (+173.8%), from €3,955 to €10,829
- Financial charges -€1,008
down €1,008 (-56.7%), from €1,778 to €770
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 | €165,935 | €222,416 | +€56,481 | +34.0% |
| Fixed assets | 21/28 | €89,539 | €64,582 | -€24,957 | -27.9% |
| Tangible fixed assets | 22/27 | €89,539 | €64,582 | -€24,957 | -27.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €89,539 | €64,582 | -€24,957 | -27.9% |
| Current assets | 29/58 | €76,397 | €157,835 | +€81,438 | +106.6% |
| Amounts receivable within one year | 40/41 | €46,268 | €63,053 | +€16,784 | +36.3% |
| Trade receivables | 40 | €38,686 | €62,791 | +€24,105 | +62.3% |
| Other amounts receivable | 41 | €7,582 | €261 | -€7,321 | -96.6% |
| Cash at bank and in hand | 54/58 | €20,958 | €74,070 | +€53,112 | +253.4% |
| Deferred charges and accrued income | 490/1 | €9,170 | €20,712 | +€11,542 | +125.9% |
| Total equity and liabilities | 10/49 | €165,935 | €222,416 | +€56,481 | +34.0% |
| Equity | 10/15 | -€12,871 | -€10,913 | +€1,958 | +15.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,421 | -€29,463 | +€1,958 | +6.2% |
| Amounts payable | 17/49 | €178,807 | €233,329 | +€54,522 | +30.5% |
| Amounts payable after more than one year | 17 | €58,168 | €88,168 | +€30,000 | +51.6% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €58,168 | €88,168 | +€30,000 | +51.6% |
| Amounts payable within one year | 42/48 | €120,639 | €145,161 | +€24,522 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €2,124 | €0 | -€2,124 | -100.0% |
| Trade debts | 44 | €29,415 | €52,607 | +€23,192 | +78.8% |
| Suppliers | 440/4 | €29,415 | €52,607 | +€23,192 | +78.8% |
| Taxes, remuneration and social security | 45 | €62,295 | €72,707 | +€10,412 | +16.7% |
| Taxes | 450/3 | €2,043 | €3,612 | +€1,568 | +76.7% |
| Remuneration and social security | 454/9 | €60,251 | €69,096 | +€8,844 | +14.7% |
| Other amounts payable | 47/48 | €26,804 | €19,847 | -€6,958 | -26.0% |
| Remuneration, social security and pensions | 62 | €13,183 | €40,610 | +€27,426 | +208.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,258 | €34,835 | -€17,422 | -33.3% |
| Other operating charges | 640/8 | €3,955 | €10,829 | +€6,874 | +173.8% |
| Non-recurring operating charges | 66A | €369 | €2,384 | +€2,015 | +545.4% |
| Gross operating margin | 9900 | €58,131 | €91,375 | +€33,244 | +57.2% |
| Operating profit (loss) | 9901 | -€11,635 | €2,716 | +€14,351 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Non-recurring financial income | 76B | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,778 | €770 | -€1,008 | -56.7% |
| Recurring financial charges | 65 | €1,778 | €770 | -€1,008 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,413 | €1,958 | +€15,371 | |
| Profit (loss) for the period | 9904 | -€13,413 | €1,958 | +€15,371 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,413 | €1,958 | +€15,371 |
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 28 September 2026 via checked.be.