ONCE UP: 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.
ONCE UP
Largest movements
- Cash -€14,205
down €14,205 (-42.8%), from €33,189 to €18,984
mainly Net result for the year (-€15,488) and Receivables within one year (-€5,456)
- Receivables within one year +€5,456
up €5,456 (+21.6%), from €25,294 to €30,751
- Profit (loss) carried forward -€15,488
down €15,488 (-30.9%), from €50,093 to €34,605
- Tax, wage and social debts +€3,806
up €3,806 (+28.1%), from €13,533 to €17,339
of which Remuneration and social security: +€10,517
- Trade debts +€3,126
up €3,126 (+114.1%), from €2,739 to €5,865
- Gross operating margin -€9,270
down €9,270 (-1851.3%), from -€501 to -€9,770
- Depreciation -€2,175
down €2,175 (-38.7%), from €5,614 to €3,439
- Financial charges -€1,211
down €1,211 (-78.6%), from €1,540 to €329
- Financial income -€492
down €492 (-95.8%), from €513 to €22
- Taxes -€393
no longer reported in 2024 (was €393)
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 | €68,838 | €60,377 | -€8,461 | -12.3% |
| Fixed assets | 21/28 | €9,329 | €9,736 | +€407 | +4.4% |
| Tangible fixed assets | 22/27 | €7,779 | €8,186 | +€407 | +5.2% |
| Plant, machinery and equipment | 23 | €4,047 | €2,600 | -€1,447 | -35.8% |
| Furniture and vehicles | 24 | €3,732 | €5,586 | +€1,854 | +49.7% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €59,509 | €50,641 | -€8,868 | -14.9% |
| Amounts receivable within one year | 40/41 | €25,294 | €30,751 | +€5,456 | +21.6% |
| Trade receivables | 40 | €25,294 | €30,751 | +€5,456 | +21.6% |
| Cash at bank and in hand | 54/58 | €33,189 | €18,984 | -€14,205 | -42.8% |
| Deferred charges and accrued income | 490/1 | €1,026 | €906 | -€119 | -11.6% |
| Total equity and liabilities | 10/49 | €68,838 | €60,377 | -€8,461 | -12.3% |
| Equity | 10/15 | €50,093 | €34,605 | -€15,488 | -30.9% |
| Profit (loss) carried forward | 14 | €50,093 | €34,605 | -€15,488 | -30.9% |
| Amounts payable | 17/49 | €18,745 | €25,772 | +€7,027 | +37.5% |
| Amounts payable within one year | 42/48 | €18,723 | €25,759 | +€7,036 | +37.6% |
| Trade debts | 44 | €2,739 | €5,865 | +€3,126 | +114.1% |
| Suppliers | 440/4 | €2,739 | €5,865 | +€3,126 | +114.1% |
| Taxes, remuneration and social security | 45 | €13,533 | €17,339 | +€3,806 | +28.1% |
| Taxes | 450/3 | €13,533 | €6,822 | -€6,711 | -49.6% |
| Remuneration and social security | 454/9 | - | €10,517 | +€10,517 | |
| Other amounts payable | 47/48 | €2,451 | €2,555 | +€104 | +4.2% |
| Accrued charges and deferred income | 492/3 | €22 | €13 | -€9 | -41.3% |
| Non-recurring operating income | 76A | €3,968 | - | -€3,968 | |
| Remuneration, social security and pensions | 62 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,614 | €3,439 | -€2,175 | -38.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €277 | €63 | -€214 | -77.2% |
| Gross operating margin | 9900 | -€501 | -€9,770 | -€9,270 | -1851.3% |
| Operating profit (loss) | 9901 | -€8,296 | -€15,180 | -€6,884 | -83.0% |
| Financial income | 75/76B | €513 | €22 | -€492 | -95.8% |
| Recurring financial income | 75 | €513 | €22 | -€492 | -95.8% |
| Financial charges | 65/66B | €1,540 | €329 | -€1,211 | -78.6% |
| Recurring financial charges | 65 | €1,540 | €329 | -€1,211 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,323 | -€15,488 | -€6,165 | -66.1% |
| Income taxes | 67/77 | €393 | - | -€393 | |
| Profit (loss) for the period | 9904 | -€9,716 | -€15,488 | -€5,772 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,716 | -€15,488 | -€5,772 | -59.4% |
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.