O-W: 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.
O-W
Largest movements
- Receivables within one year +€435
new in 2024: €435
- Cash +€5
new in 2024: €5
mainly Other debts (+€18,460) and Tax, wage and social debts (+€175)
- Other debts +€18,460
up €18,460 (+1,271%), from €1,453 to €19,913
- Profit (loss) carried forward -€17,984
down €17,984 (-256%), from -€7,034 to -€25,018
- Tax, wage and social debts +€175
up €175 (+630%), from €28 to €202
- Trade debts -€163
down €163 (-32.2%), from €507 to €344
- Short-term financial debts -€47
no longer reported in 2024 (was €47)
- Gross operating margin -€15,583
down €15,583 (-650%), from -€2,398 to -€17,981
- Financial charges -€411
down €411 (-99.3%), from €414 to €3
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 | - | €440 | +€440 | |
| Current assets | 29/58 | - | €440 | +€440 | |
| Amounts receivable within one year | 40/41 | - | €435 | +€435 | |
| Trade receivables | 40 | - | €435 | +€435 | |
| Cash at bank and in hand | 54/58 | - | €5 | +€5 | |
| Total equity and liabilities | 10/49 | €0 | €440 | +€440 | |
| Equity | 10/15 | -€2,034 | -€20,018 | -€17,984 | -884% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,034 | -€25,018 | -€17,984 | -256% |
| Amounts payable | 17/49 | €2,034 | €20,459 | +€18,425 | +906% |
| Amounts payable within one year | 42/48 | €2,034 | €20,459 | +€18,425 | +906% |
| Financial debts | 43 | €47 | - | -€47 | |
| Credit institutions | 430/8 | €47 | - | -€47 | |
| Trade debts | 44 | €507 | €344 | -€163 | -32.2% |
| Suppliers | 440/4 | €507 | €344 | -€163 | -32.2% |
| Taxes, remuneration and social security | 45 | €28 | €202 | +€175 | +630% |
| Taxes | 450/3 | €28 | €202 | +€175 | +630% |
| Other amounts payable | 47/48 | €1,453 | €19,913 | +€18,460 | +1,271% |
| Gross operating margin | 9900 | -€2,398 | -€17,981 | -€15,583 | -650% |
| Operating profit (loss) | 9901 | -€2,398 | -€17,981 | -€15,583 | -650% |
| Financial charges | 65/66B | €414 | €3 | -€411 | -99.3% |
| Recurring financial charges | 65 | €414 | €3 | -€411 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,812 | -€17,984 | -€15,172 | -540% |
| Profit (loss) for the period | 9904 | -€2,812 | -€17,984 | -€15,172 | -540% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,812 | -€17,984 | -€15,172 | -540% |
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 15 October 2026 via checked.be.