ONE AGENCY: 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.
ONE AGENCY
Largest movements
- Receivables within one year +€2,825
up €2,825 (+239%), from €1,181 to €4,006
of which Trade receivables: +€2,420
- Cash -€2,442
down €2,442 (-92.9%), from €2,629 to €186
mainly Net result for the year (-€12,125) and Receivables within one year (-€2,825)
- Deferred charges and accrued income +€398
new in 2024: €398
- Tangible fixed assets -€322
down €322 (-34.1%), from €944 to €622
- Profit (loss) carried forward -€12,125
down €12,125 (-33.5%), from -€36,183 to -€48,309
- Other debts +€8,660
up €8,660 (+31.4%), from €27,550 to €36,210
- Trade debts +€4,060
up €4,060 (+33.1%), from €12,252 to €16,312
- Accrued charges and deferred income -€82
no longer reported in 2024 (was €82)
- Tax, wage and social debts -€53
no longer reported in 2024 (was €53)
- Turnover -€10,085
down €10,085 (-83.1%), from €12,140 to €2,055
- Purchases and services -€9,452
down €9,452 (-41.9%), from €22,568 to €13,116
- Gross operating margin -€633
down €633 (-6.1%), from -€10,429 to -€11,061
- Other operating charges -€450
no longer reported in 2024 (was €450)
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 | €4,754 | €5,214 | +€459 | +9.7% |
| Fixed assets | 21/28 | €944 | €622 | -€322 | -34.1% |
| Tangible fixed assets | 22/27 | €944 | €622 | -€322 | -34.1% |
| Furniture and vehicles | 24 | €944 | €622 | -€322 | -34.1% |
| Current assets | 29/58 | €3,810 | €4,591 | +€781 | +20.5% |
| Amounts receivable within one year | 40/41 | €1,181 | €4,006 | +€2,825 | +239% |
| Trade receivables | 40 | €249 | €2,669 | +€2,420 | +972% |
| Other amounts receivable | 41 | €932 | €1,337 | +€405 | +43.5% |
| Cash at bank and in hand | 54/58 | €2,629 | €186 | -€2,442 | -92.9% |
| Deferred charges and accrued income | 490/1 | - | €398 | +€398 | |
| Total equity and liabilities | 10/49 | €4,754 | €5,214 | +€459 | +9.7% |
| Equity | 10/15 | -€35,183 | -€47,309 | -€12,125 | -34.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,183 | -€48,309 | -€12,125 | -33.5% |
| Amounts payable | 17/49 | €39,938 | €52,522 | +€12,585 | +31.5% |
| Amounts payable within one year | 42/48 | €39,855 | €52,522 | +€12,667 | +31.8% |
| Trade debts | 44 | €12,252 | €16,312 | +€4,060 | +33.1% |
| Suppliers | 440/4 | €12,252 | €16,312 | +€4,060 | +33.1% |
| Taxes, remuneration and social security | 45 | €53 | - | -€53 | |
| Remuneration and social security | 454/9 | €53 | - | -€53 | |
| Other amounts payable | 47/48 | €27,550 | €36,210 | +€8,660 | +31.4% |
| Accrued charges and deferred income | 492/3 | €82 | - | -€82 | |
| Turnover | 70 | €12,140 | €2,055 | -€10,085 | -83.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,568 | €13,116 | -€9,452 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €322 | +€0 | 0.0% |
| Other operating charges | 640/8 | €450 | - | -€450 | |
| Gross operating margin | 9900 | -€10,429 | -€11,061 | -€633 | -6.1% |
| Operating profit (loss) | 9901 | -€11,200 | -€11,383 | -€183 | -1.6% |
| Financial charges | 65/66B | €610 | €710 | +€100 | +16.3% |
| Recurring financial charges | 65 | €610 | €710 | +€100 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,811 | -€12,093 | -€282 | -2.4% |
| Income taxes | 67/77 | -€39 | €32 | +€71 | |
| Profit (loss) for the period | 9904 | -€11,771 | -€12,125 | -€354 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,771 | -€12,125 | -€354 | -3.0% |
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 21 October 2026 via checked.be.