OBJECTIV CONSULT: 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.
OBJECTIV CONSULT
Largest movements
- Receivables within one year -€39,292
down €39,292 (-46.0%), from €85,358 to €46,066
of which Trade receivables: -€34,535
- Deferred charges and accrued income +€13,750
new in 2024: €13,750
- Cash -€9,537
down €9,537 (-70.6%), from €13,500 to €3,963
mainly Trade debts (-€53,877) and Net result for the year (-€15,770)
- Financial fixed assets -€9,006
down €9,006 (-100.0%), from €9,006 to €0
- Tangible fixed assets -€3,633
down €3,633 (-7.6%), from €47,861 to €44,228
- Trade debts -€53,877
down €53,877 (-82.3%), from €65,437 to €11,560
- Other debts +€17,716
up €17,716 (+31.6%), from €56,100 to €73,815
- Debts after one year +€16,950
new in 2024: €16,950
- Profit (loss) carried forward -€15,770
down €15,770 (-21.9%), from -€72,147 to -€87,918
- Short-term financial debts -€9,890
down €9,890 (-28.3%), from €34,890 to €25,000
- Turnover -€45,840
no longer reported in 2024 (was €45,840)
- Gross operating margin -€20,543
down €20,543 (-80.5%), from €25,505 to €4,961
- Purchases and services -€20,335
no longer reported in 2024 (was €20,335)
- Financial charges +€14,932
up €14,932 (+21025.0%), from €71 to €15,003
of which Non-recurring financial charges: +€9,006
- Depreciation -€942
down €942 (-20.3%), from €4,638 to €3,696
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 | €155,725 | €108,008 | -€47,717 | -30.6% |
| Fixed assets | 21/28 | €56,867 | €44,228 | -€12,639 | -22.2% |
| Tangible fixed assets | 22/27 | €47,861 | €44,228 | -€3,633 | -7.6% |
| Land and buildings | 22 | €47,861 | €44,228 | -€3,633 | -7.6% |
| Financial fixed assets | 28 | €9,006 | €0 | -€9,006 | -100.0% |
| Current assets | 29/58 | €98,858 | €63,779 | -€35,078 | -35.5% |
| Amounts receivable within one year | 40/41 | €85,358 | €46,066 | -€39,292 | -46.0% |
| Trade receivables | 40 | €34,535 | €0 | -€34,535 | -100.0% |
| Other amounts receivable | 41 | €50,823 | €46,066 | -€4,756 | -9.4% |
| Cash at bank and in hand | 54/58 | €13,500 | €3,963 | -€9,537 | -70.6% |
| Deferred charges and accrued income | 490/1 | - | €13,750 | +€13,750 | |
| Total equity and liabilities | 10/49 | €155,725 | €108,008 | -€47,717 | -30.6% |
| Equity | 10/15 | -€3,547 | -€19,318 | -€15,770 | -444.6% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,147 | -€87,918 | -€15,770 | -21.9% |
| Amounts payable | 17/49 | €159,272 | €127,326 | -€31,947 | -20.1% |
| Amounts payable after more than one year | 17 | - | €16,950 | +€16,950 | |
| Other amounts payable | 178/9 | - | €16,950 | +€16,950 | |
| Amounts payable within one year | 42/48 | €159,272 | €110,376 | -€48,897 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €2,845 | €0 | -€2,845 | -100.0% |
| Financial debts | 43 | €34,890 | €25,000 | -€9,890 | -28.3% |
| Other loans | 439 | €34,890 | €25,000 | -€9,890 | -28.3% |
| Trade debts | 44 | €65,437 | €11,560 | -€53,877 | -82.3% |
| Suppliers | 440/4 | €65,437 | €11,560 | -€53,877 | -82.3% |
| Other amounts payable | 47/48 | €56,100 | €73,815 | +€17,716 | +31.6% |
| Turnover | 70 | €45,840 | - | -€45,840 | |
| Non-recurring operating income | 76A | - | €1,979 | +€1,979 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,335 | - | -€20,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,638 | €3,696 | -€942 | -20.3% |
| Other operating charges | 640/8 | €1,626 | €2,033 | +€407 | +25.0% |
| Gross operating margin | 9900 | €25,505 | €4,961 | -€20,543 | -80.5% |
| Operating profit (loss) | 9901 | €19,241 | -€767 | -€20,008 | |
| Financial charges | 65/66B | €71 | €15,003 | +€14,932 | +21025.0% |
| Recurring financial charges | 65 | €71 | €5,997 | +€5,926 | +8343.7% |
| Non-recurring financial charges | 66B | - | €9,006 | +€9,006 | |
| Profit (loss) for the period before taxes | 9903 | €19,170 | -€15,770 | -€34,940 | |
| Profit (loss) for the period | 9904 | €19,170 | -€15,770 | -€34,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,170 | -€15,770 | -€34,940 |
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 4 October 2026 via checked.be.