MOVING: 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.
MOVING
Largest movements
- Receivables within one year -€3,786
down €3,786 (-15.4%), from €24,508 to €20,722
of which Trade receivables: -€15,679
- Cash +€1,219
up €1,219 (+210%), from €580 to €1,799
mainly Receivables within one year (+€3,786) and Current portion of long-term debt (+€919)
- Deferred charges and accrued income -€310
no longer reported in 2024 (was €310)
- Trade debts -€4,021
down €4,021 (-89.5%), from €4,492 to €471
- Current portion of long-term debt +€919
new in 2024: €919
- Profit (loss) carried forward +€885
up €885 (+6.2%), from €14,271 to €15,156
- Tax, wage and social debts -€660
no longer reported in 2024 (was €660)
- Taxes -€2,527
down €2,527, from €2,400 to -€127
- Gross operating margin -€2,353
down €2,353 (-49.7%), from €4,739 to €2,386
- Financial charges +€809
up €809 (+899%), from €90 to €899
- Depreciation -€240
no longer reported in 2024 (was €240)
- Other operating charges +€218
up €218 (+42.6%), from €511 to €729
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 | €25,623 | €22,746 | -€2,877 | -11.2% |
| Fixed assets | 21/28 | €225 | €225 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €25,398 | €22,521 | -€2,877 | -11.3% |
| Amounts receivable within one year | 40/41 | €24,508 | €20,722 | -€3,786 | -15.4% |
| Trade receivables | 40 | €17,179 | €1,500 | -€15,679 | -91.3% |
| Other amounts receivable | 41 | €7,329 | €19,222 | +€11,893 | +162% |
| Cash at bank and in hand | 54/58 | €580 | €1,799 | +€1,219 | +210% |
| Deferred charges and accrued income | 490/1 | €310 | - | -€310 | |
| Total equity and liabilities | 10/49 | €25,623 | €22,746 | -€2,877 | -11.2% |
| Equity | 10/15 | €20,471 | €21,356 | +€885 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €14,271 | €15,156 | +€885 | +6.2% |
| Amounts payable | 17/49 | €5,152 | €1,390 | -€3,762 | -73.0% |
| Amounts payable within one year | 42/48 | €5,152 | €1,390 | -€3,762 | -73.0% |
| Current portion of amounts payable after more than one year | 42 | - | €919 | +€919 | |
| Trade debts | 44 | €4,492 | €471 | -€4,021 | -89.5% |
| Suppliers | 440/4 | €4,492 | €471 | -€4,021 | -89.5% |
| Taxes, remuneration and social security | 45 | €660 | - | -€660 | |
| Taxes | 450/3 | €660 | - | -€660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | - | -€240 | |
| Other operating charges | 640/8 | €511 | €729 | +€218 | +42.6% |
| Non-recurring operating charges | 66A | €2,284 | - | -€2,284 | |
| Gross operating margin | 9900 | €4,739 | €2,386 | -€2,353 | -49.7% |
| Operating profit (loss) | 9901 | €1,704 | €1,657 | -€47 | -2.7% |
| Financial charges | 65/66B | €90 | €899 | +€809 | +899% |
| Recurring financial charges | 65 | €90 | €899 | +€809 | +899% |
| Profit (loss) for the period before taxes | 9903 | €1,614 | €758 | -€856 | -53.0% |
| Income taxes | 67/77 | €2,400 | -€127 | -€2,527 | |
| Profit (loss) for the period | 9904 | -€786 | €885 | +€1,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€786 | €885 | +€1,671 |
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 28 October 2026 via checked.be.