NOTA & BENE: 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.
NOTA & BENE
Largest movements
- Receivables within one year +€46,261
up €46,261 (+77.9%), from €59,374 to €105,634
of which Other amounts receivable: +€41,346
- Cash +€1,413
up €1,413 (+152%), from €931 to €2,345
- Profit (loss) carried forward +€36,148
up €36,148 (+80.1%), from €45,138 to €81,287
- Tax, wage and social debts +€6,332
up €6,332 (+67.0%), from €9,455 to €15,787
- Accrued charges and deferred income +€3,860
new in 2024: €3,860
- Trade debts +€1,334
up €1,334 (+141%), from €947 to €2,281
- Gross operating margin -€13,542
down €13,542 (-31.4%), from €43,180 to €29,638
- Taxes +€6,125
up €6,125 (+95.0%), from €6,447 to €12,572
- Other operating charges -€504
no longer reported in 2024 (was €504)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,392 | €108,066 | +€47,674 | +78.9% |
| Fixed assets | 21/28 | €87 | €87 | = | 0.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €60,305 | €107,979 | +€47,674 | +79.1% |
| Amounts receivable within one year | 40/41 | €59,374 | €105,634 | +€46,261 | +77.9% |
| Trade receivables | 40 | €1,843 | €6,757 | +€4,914 | +267% |
| Other amounts receivable | 41 | €57,531 | €98,878 | +€41,346 | +71.9% |
| Cash at bank and in hand | 54/58 | €931 | €2,345 | +€1,413 | +152% |
| Total equity and liabilities | 10/49 | €60,392 | €108,066 | +€47,674 | +78.9% |
| Equity | 10/15 | €49,990 | €86,138 | +€36,148 | +72.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,852 | €2,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,852 | - | -€2,852 | |
| Other | 1319 | €2,852 | - | -€2,852 | |
| Distributable reserves | 133 | - | €2,852 | +€2,852 | |
| Profit (loss) carried forward | 14 | €45,138 | €81,287 | +€36,148 | +80.1% |
| Amounts payable | 17/49 | €10,402 | €21,928 | +€11,525 | +111% |
| Amounts payable within one year | 42/48 | €10,402 | €18,068 | +€7,665 | +73.7% |
| Trade debts | 44 | €947 | €2,281 | +€1,334 | +141% |
| Suppliers | 440/4 | €947 | €2,281 | +€1,334 | +141% |
| Taxes, remuneration and social security | 45 | €9,455 | €15,787 | +€6,332 | +67.0% |
| Taxes | 450/3 | €9,455 | €15,787 | +€6,332 | +67.0% |
| Accrued charges and deferred income | 492/3 | - | €3,860 | +€3,860 | |
| Other operating charges | 640/8 | €504 | - | -€504 | |
| Non-recurring operating charges | 66A | - | €447 | +€447 | |
| Gross operating margin | 9900 | €43,180 | €29,638 | -€13,542 | -31.4% |
| Operating profit (loss) | 9901 | €42,677 | €29,191 | -€13,486 | -31.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €45 | €439 | +€394 | +875% |
| Recurring financial charges | 65 | €45 | €439 | +€394 | +875% |
| Profit (loss) for the period before taxes | 9903 | €42,632 | €28,754 | -€13,877 | -32.6% |
| Income taxes | 67/77 | €6,447 | €12,572 | +€6,125 | +95.0% |
| Profit (loss) for the period | 9904 | €36,184 | €16,182 | -€20,002 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,184 | €16,182 | -€20,002 | -55.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.