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OuiNon: 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.

What changed

OuiNon

BE 0791.248.596
NACE 90.201, Performing arts by independent artists
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€386
2023 · €13,088-€12,702
Equity
€11,239
2023 · €10,853+€386
Cash
€2,273
2023 · €13,320-€11,047
Balance sheet total
€16,492
2023 · €18,780-€2,288

Largest movements

2023 to 2024
Assets
  • Cash -€11,047

    down €11,047 (-82.9%), from €13,320 to €2,273

    mainly Receivables within one year (-€8,759) and Other debts (-€3,419)

  • Receivables within one year +€8,759

    up €8,759 (+160.4%), from €5,460 to €14,219

    of which Other amounts receivable: +€13,909

Equity and liabilities
  • Other debts -€3,419

    no longer reported in 2024 (was €3,419)

  • Tax, wage and social debts +€1,578

    up €1,578 (+53.5%), from €2,949 to €4,527

  • Trade debts -€640

    down €640 (-46.8%), from €1,367 to €727

  • Profit (loss) carried forward +€386

    new in 2024: €386

  • Accrued charges and deferred income -€192

    no longer reported in 2024 (was €192)

Income statement
  • Gross operating margin -€14,494

    down €14,494 (-89.5%), from €16,188 to €1,694

  • Taxes -€1,371

    down €1,371 (-46.5%), from €2,949 to €1,578

  • Financial income +€434

    new in 2024: €434

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €13,088
Gross operating margin -€14,494
Financial income +€434
Financial charges -€13
Taxes +€1,371
Result 2024 €386

Cash bridge derived

cash 2023 to 2024

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.

From operations -€11,047
Investment €0
Financing €0
Cash 2023 €13,320
Net result for the year +€386
Receivables within one year -€8,759
Trade debts -€640
Tax, wage and social debts +€1,578
Other debts -€3,419
Accrued charges and deferred income -€192
Cash 2024 €2,273
Every line side by side 30 lines
Line Code 2023 2024 Change %
Total assets 20/58 €18,780 €16,492 -€2,288 -12.2%
Current assets 29/58 €18,780 €16,492 -€2,288 -12.2%
Amounts receivable within one year 40/41 €5,460 €14,219 +€8,759 +160.4%
Trade receivables 40 €5,460 €310 -€5,150 -94.3%
Other amounts receivable 41 - €13,909 +€13,909
Cash at bank and in hand 54/58 €13,320 €2,273 -€11,047 -82.9%
Total equity and liabilities 10/49 €18,780 €16,492 -€2,288 -12.2%
Equity 10/15 €10,853 €11,239 +€386 +3.6%
Contributions 10/11 €100 €100 = 0.0%
Reserves 13 €10,753 €10,753 = 0.0%
Distributable reserves 133 €10,753 €10,753 = 0.0%
Profit (loss) carried forward 14 - €386 +€386
Amounts payable 17/49 €7,927 €5,254 -€2,673 -33.7%
Amounts payable within one year 42/48 €7,735 €5,254 -€2,482 -32.1%
Trade debts 44 €1,367 €727 -€640 -46.8%
Suppliers 440/4 €1,367 €727 -€640 -46.8%
Taxes, remuneration and social security 45 €2,949 €4,527 +€1,578 +53.5%
Taxes 450/3 €2,949 €4,527 +€1,578 +53.5%
Other amounts payable 47/48 €3,419 - -€3,419
Accrued charges and deferred income 492/3 €192 - -€192
Gross operating margin 9900 €16,188 €1,694 -€14,494 -89.5%
Operating profit (loss) 9901 €16,188 €1,694 -€14,494 -89.5%
Financial income 75/76B - €434 +€434
Recurring financial income 75 - €434 +€434
Financial charges 65/66B €150 €164 +€13 +8.9%
Recurring financial charges 65 €150 €164 +€13 +8.9%
Profit (loss) for the period before taxes 9903 €16,037 €1,963 -€14,074 -87.8%
Income taxes 67/77 €2,949 €1,578 -€1,371 -46.5%
Profit (loss) for the period 9904 €13,088 €386 -€12,702 -97.1%
Profit (loss) for the period to be appropriated 9905 €13,088 €386 -€12,702 -97.1%

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.