NEW PERSPECTIVES: 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.
NEW PERSPECTIVES
Largest movements
- Cash +€46,928
up €46,928 (+170.8%), from €27,479 to €74,407
mainly Net result for the year (+€41,221) and Trade debts (+€2,163)
- Profit (loss) carried forward +€41,221
up €41,221 (+124.3%), from €33,176 to €74,397
- Trade debts +€2,163
up €2,163 (+230.9%), from €937 to €3,100
- Tax, wage and social debts +€2,038
up €2,038 (+361.6%), from €564 to €2,602
- Other debts +€1,615
up €1,615 (+2527.2%), from €64 to €1,679
- Gross operating margin +€10,407
up €10,407 (+24.4%), from €42,620 to €53,026
- Taxes +€2,390
up €2,390 (+27.9%), from €8,564 to €10,953
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 | €37,740 | €84,778 | +€47,038 | +124.6% |
| Current assets | 29/58 | €37,740 | €84,778 | +€47,038 | +124.6% |
| Amounts receivable within one year | 40/41 | €10,109 | €10,050 | -€59 | -0.6% |
| Trade receivables | 40 | €9,525 | €10,050 | +€525 | +5.5% |
| Other amounts receivable | 41 | €584 | €0 | -€584 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,479 | €74,407 | +€46,928 | +170.8% |
| Deferred charges and accrued income | 490/1 | €152 | €321 | +€169 | +111.0% |
| Total equity and liabilities | 10/49 | €37,740 | €84,778 | +€47,038 | +124.6% |
| Equity | 10/15 | €36,176 | €77,397 | +€41,221 | +113.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,176 | €74,397 | +€41,221 | +124.3% |
| Amounts payable | 17/49 | €1,565 | €7,381 | +€5,817 | +371.8% |
| Amounts payable within one year | 42/48 | €1,565 | €7,381 | +€5,817 | +371.8% |
| Trade debts | 44 | €937 | €3,100 | +€2,163 | +230.9% |
| Suppliers | 440/4 | €937 | €3,100 | +€2,163 | +230.9% |
| Taxes, remuneration and social security | 45 | €564 | €2,602 | +€2,038 | +361.6% |
| Taxes | 450/3 | €564 | €2,602 | +€2,038 | +361.6% |
| Other amounts payable | 47/48 | €64 | €1,679 | +€1,615 | +2527.2% |
| Other operating charges | 640/8 | €684 | €535 | -€149 | -21.8% |
| Gross operating margin | 9900 | €42,620 | €53,026 | +€10,407 | +24.4% |
| Operating profit (loss) | 9901 | €41,935 | €52,491 | +€10,556 | +25.2% |
| Financial income | 75/76B | €2 | €9 | +€7 | +357.2% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +357.2% |
| Financial charges | 65/66B | €198 | €326 | +€128 | +64.7% |
| Recurring financial charges | 65 | €198 | €326 | +€128 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €41,739 | €52,175 | +€10,435 | +25.0% |
| Income taxes | 67/77 | €8,564 | €10,953 | +€2,390 | +27.9% |
| Profit (loss) for the period | 9904 | €33,176 | €41,221 | +€8,046 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,176 | €41,221 | +€8,046 | +24.3% |
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 30 September 2026 via checked.be.