NB007: 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.
NB007
Largest movements
- Tangible fixed assets -€6,392
down €6,392 (-51.7%), from €12,363 to €5,971
of which Furniture and vehicles: -€5,881
- Receivables within one year -€6,239
down €6,239 (-41.9%), from €14,884 to €8,646
of which Trade receivables: -€8,930
- Cash -€6,017
down €6,017 (-5.5%), from €110,029 to €104,012
mainly Net result for the year (-€23,089)
- Profit (loss) carried forward -€23,089
new in 2024: -€23,089
- Tax, wage and social debts +€3,161
up €3,161 (+20.9%), from €15,104 to €18,266
of which Taxes: +€3,161
- Gross operating margin -€48,890
down €48,890, from €30,565 to -€18,325
- Taxes -€7,600
down €7,600 (-97.9%), from €7,764 to €165
- Depreciation -€590
down €590 (-12.4%), from €4,775 to €4,185
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 | €137,277 | €118,629 | -€18,648 | -13.6% |
| Fixed assets | 21/28 | €12,363 | €5,971 | -€6,392 | -51.7% |
| Tangible fixed assets | 22/27 | €12,363 | €5,971 | -€6,392 | -51.7% |
| Plant, machinery and equipment | 23 | €511 | - | -€511 | |
| Furniture and vehicles | 24 | €11,852 | €5,971 | -€5,881 | -49.6% |
| Current assets | 29/58 | €124,914 | €112,658 | -€12,256 | -9.8% |
| Amounts receivable within one year | 40/41 | €14,884 | €8,646 | -€6,239 | -41.9% |
| Trade receivables | 40 | €14,240 | €5,310 | -€8,930 | -62.7% |
| Other amounts receivable | 41 | €644 | €3,336 | +€2,692 | +418% |
| Cash at bank and in hand | 54/58 | €110,029 | €104,012 | -€6,017 | -5.5% |
| Total equity and liabilities | 10/49 | €137,277 | €118,629 | -€18,648 | -13.6% |
| Equity | 10/15 | €122,173 | €99,083 | -€23,089 | -18.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €120,173 | €120,173 | = | 0.0% |
| Distributable reserves | 133 | €120,173 | €120,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,089 | -€23,089 | |
| Amounts payable | 17/49 | €15,104 | €19,546 | +€4,441 | +29.4% |
| Amounts payable within one year | 42/48 | €15,104 | €19,546 | +€4,441 | +29.4% |
| Trade debts | 44 | - | €1,280 | +€1,280 | |
| Suppliers | 440/4 | - | €1,280 | +€1,280 | |
| Taxes, remuneration and social security | 45 | €15,104 | €18,266 | +€3,161 | +20.9% |
| Taxes | 450/3 | €12,754 | €15,916 | +€3,161 | +24.8% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,775 | €4,185 | -€590 | -12.4% |
| Other operating charges | 640/8 | €132 | €184 | +€53 | +39.9% |
| Gross operating margin | 9900 | €30,565 | -€18,325 | -€48,890 | |
| Operating profit (loss) | 9901 | €25,658 | -€22,694 | -€48,352 | |
| Financial income | 75/76B | €0 | €11 | +€11 | +5,747% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +5,747% |
| Financial charges | 65/66B | €250 | €242 | -€9 | -3.4% |
| Recurring financial charges | 65 | €250 | €242 | -€9 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €25,408 | -€22,925 | -€48,333 | |
| Income taxes | 67/77 | €7,764 | €165 | -€7,600 | -97.9% |
| Profit (loss) for the period | 9904 | €17,644 | -€23,089 | -€40,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,644 | -€23,089 | -€40,733 |
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 30 October 2026 via checked.be.