NEXT STEPS: 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.
NEXT STEPS
Largest movements
- Receivables within one year -€29,960
down €29,960 (-32.9%), from €91,160 to €61,200
of which Other amounts receivable: -€15,522
- Tax, wage and social debts -€19,884
down €19,884 (-9.0%), from €220,637 to €200,753
of which Remuneration and social security: -€34,770
- Debts after one year -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Profit (loss) carried forward +€6,774
up €6,774 (+10.8%), from -€62,840 to -€56,066
- Trade debts -€5,242
down €5,242 (-33.3%), from €15,748 to €10,506
- Staff costs -€65,273
down €65,273 (-56.7%), from €115,207 to €49,934
- Gross operating margin +€10,146
up €10,146 (+21.4%), from €47,487 to €57,633
- Depreciation -€2,001
down €2,001 (-91.1%), from €2,196 to €195
- Financial income -€1,971
down €1,971 (-100%), from €1,971 to €0
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 | €219,626 | €191,274 | -€28,352 | -12.9% |
| Fixed assets | 21/28 | €8,466 | €8,271 | -€195 | -2.3% |
| Intangible fixed assets | 21 | €195 | €0 | -€195 | -100% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €8,271 | €8,271 | = | 0.0% |
| Current assets | 29/58 | €211,160 | €183,003 | -€28,157 | -13.3% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €91,160 | €61,200 | -€29,960 | -32.9% |
| Trade receivables | 40 | €14,439 | €0 | -€14,439 | -100% |
| Other amounts receivable | 41 | €76,721 | €61,200 | -€15,522 | -20.2% |
| Cash at bank and in hand | 54/58 | €0 | €1,803 | +€1,803 | |
| Total equity and liabilities | 10/49 | €219,626 | €191,274 | -€28,352 | -12.9% |
| Equity | 10/15 | -€42,380 | -€35,606 | +€6,774 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,840 | -€56,066 | +€6,774 | +10.8% |
| Amounts payable | 17/49 | €262,005 | €226,879 | -€35,126 | -13.4% |
| Amounts payable after more than one year | 17 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Other amounts payable | 178/9 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Amounts payable within one year | 42/48 | €237,005 | €211,879 | -€25,126 | -10.6% |
| Financial debts | 43 | €620 | €620 | = | 0.0% |
| Credit institutions | 430/8 | €620 | €620 | = | 0.0% |
| Trade debts | 44 | €15,748 | €10,506 | -€5,242 | -33.3% |
| Suppliers | 440/4 | €15,748 | €10,506 | -€5,242 | -33.3% |
| Taxes, remuneration and social security | 45 | €220,637 | €200,753 | -€19,884 | -9.0% |
| Taxes | 450/3 | €124,357 | €139,243 | +€14,885 | +12.0% |
| Remuneration and social security | 454/9 | €96,280 | €61,510 | -€34,770 | -36.1% |
| Remuneration, social security and pensions | 62 | €115,207 | €49,934 | -€65,273 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €195 | -€2,001 | -91.1% |
| Other operating charges | 640/8 | €62 | €244 | +€181 | +291% |
| Gross operating margin | 9900 | €47,487 | €57,633 | +€10,146 | +21.4% |
| Operating profit (loss) | 9901 | -€69,979 | €7,260 | +€77,239 | |
| Financial income | 75/76B | €1,971 | €0 | -€1,971 | -100% |
| Recurring financial income | 75 | €1,971 | €0 | -€1,971 | -100% |
| Financial charges | 65/66B | €926 | €486 | -€439 | -47.5% |
| Recurring financial charges | 65 | €926 | €486 | -€439 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,933 | €6,774 | +€75,707 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€68,933 | €6,774 | +€75,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68,933 | €6,774 | +€75,707 |
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 14 October 2026 via checked.be.