Namedropping: 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.
Namedropping
Largest movements
- Cash -€30,064
down €30,064 (-76.5%), from €39,323 to €9,259
mainly Investment in fixed assets (net) (-€23,320) and Net result for the year (-€6,470)
- Tangible fixed assets +€18,978
up €18,978 (+211.9%), from €8,958 to €27,936
of which Furniture and vehicles: +€19,093
- Deferred charges and accrued income +€840
new in 2024: €840
- Profit (loss) carried forward -€6,470
new in 2024: -€6,470
- Tax, wage and social debts -€3,267
down €3,267 (-37.8%), from €8,652 to €5,385
- Gross operating margin -€14,701
down €14,701, from €13,279 to -€1,422
- Taxes -€3,737
no longer reported in 2024 (was €3,737)
- Depreciation +€2,545
up €2,545 (+159.4%), from €1,597 to €4,142
- Other operating charges +€264
up €264 (+45.0%), from €587 to €851
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 | €65,830 | €55,910 | -€9,920 | -15.1% |
| Fixed assets | 21/28 | €9,958 | €29,136 | +€19,178 | +192.6% |
| Tangible fixed assets | 22/27 | €8,958 | €27,936 | +€18,978 | +211.9% |
| Land and buildings | 22 | €460 | €345 | -€115 | -25.0% |
| Furniture and vehicles | 24 | €8,498 | €27,591 | +€19,093 | +224.7% |
| Financial fixed assets | 28 | €1,000 | €1,200 | +€200 | +20.0% |
| Current assets | 29/58 | €55,872 | €26,774 | -€29,098 | -52.1% |
| Amounts receivable within one year | 40/41 | €16,549 | €16,675 | +€126 | +0.8% |
| Trade receivables | 40 | €1,089 | €9,637 | +€8,548 | +784.9% |
| Other amounts receivable | 41 | €15,460 | €7,038 | -€8,422 | -54.5% |
| Cash at bank and in hand | 54/58 | €39,323 | €9,259 | -€30,064 | -76.5% |
| Deferred charges and accrued income | 490/1 | - | €840 | +€840 | |
| Total equity and liabilities | 10/49 | €65,830 | €55,910 | -€9,920 | -15.1% |
| Equity | 10/15 | €52,016 | €45,546 | -€6,470 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,416 | €33,416 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,800 | €3,800 | = | 0.0% |
| Distributable reserves | 133 | €29,616 | €29,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,470 | -€6,470 | |
| Amounts payable | 17/49 | €13,814 | €10,364 | -€3,450 | -25.0% |
| Amounts payable within one year | 42/48 | €13,814 | €10,364 | -€3,450 | -25.0% |
| Trade debts | 44 | €5,162 | €4,979 | -€183 | -3.5% |
| Suppliers | 440/4 | €5,162 | €4,979 | -€183 | -3.5% |
| Taxes, remuneration and social security | 45 | €8,652 | €5,385 | -€3,267 | -37.8% |
| Taxes | 450/3 | €8,652 | €5,385 | -€3,267 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,597 | €4,142 | +€2,545 | +159.4% |
| Other operating charges | 640/8 | €587 | €851 | +€264 | +45.0% |
| Gross operating margin | 9900 | €13,279 | -€1,422 | -€14,701 | |
| Operating profit (loss) | 9901 | €11,095 | -€6,415 | -€17,510 | |
| Financial charges | 65/66B | €63 | €55 | -€8 | -12.7% |
| Recurring financial charges | 65 | €63 | €55 | -€8 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €11,032 | -€6,470 | -€17,502 | |
| Income taxes | 67/77 | €3,737 | - | -€3,737 | |
| Profit (loss) for the period | 9904 | €7,295 | -€6,470 | -€13,765 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,295 | -€6,470 | -€13,765 |
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.