OVERLINK: 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.
OVERLINK
Largest movements
- Receivables within one year -€12,869
down €12,869 (-39.5%), from €32,561 to €19,692
of which Trade receivables: -€11,941
- Trade debts -€8,125
down €8,125 (-47.0%), from €17,279 to €9,154
- Profit (loss) carried forward -€2,543
down €2,543 (-15.7%), from -€16,220 to -€18,763
- Other debts -€1,500
down €1,500 (-27.3%), from €5,485 to €3,985
- Tax, wage and social debts -€751
down €751 (-9.9%), from €7,611 to €6,861
- Gross operating margin -€1,289
down €1,289 (-67.1%), from -€1,921 to -€3,210
- Financial charges -€520
down €520 (-99.1%), from €525 to €5
- Financial income +€178
up €178 (+24.1%), from €738 to €915
- Taxes -€164
no longer reported in 2024 (was €164)
- Other operating charges -€100
down €100 (-29.0%), from €344 to €244
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 | €32,756 | €19,837 | -€12,919 | -39.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €32,756 | €19,837 | -€12,919 | -39.4% |
| Amounts receivable within one year | 40/41 | €32,561 | €19,692 | -€12,869 | -39.5% |
| Trade receivables | 40 | €11,941 | €0 | -€11,941 | -100.0% |
| Other amounts receivable | 41 | €20,619 | €19,692 | -€928 | -4.5% |
| Cash at bank and in hand | 54/58 | €195 | €145 | -€50 | -25.5% |
| Total equity and liabilities | 10/49 | €32,756 | €19,837 | -€12,919 | -39.4% |
| Equity | 10/15 | €2,380 | -€163 | -€2,543 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,220 | -€18,763 | -€2,543 | -15.7% |
| Amounts payable | 17/49 | €30,375 | €20,000 | -€10,376 | -34.2% |
| Amounts payable within one year | 42/48 | €30,375 | €20,000 | -€10,376 | -34.2% |
| Trade debts | 44 | €17,279 | €9,154 | -€8,125 | -47.0% |
| Suppliers | 440/4 | €17,279 | €9,154 | -€8,125 | -47.0% |
| Taxes, remuneration and social security | 45 | €7,611 | €6,861 | -€751 | -9.9% |
| Taxes | 450/3 | €7,611 | €6,861 | -€751 | -9.9% |
| Other amounts payable | 47/48 | €5,485 | €3,985 | -€1,500 | -27.3% |
| Other operating charges | 640/8 | €344 | €244 | -€100 | -29.0% |
| Gross operating margin | 9900 | -€1,921 | -€3,210 | -€1,289 | -67.1% |
| Operating profit (loss) | 9901 | -€2,265 | -€3,454 | -€1,189 | -52.5% |
| Financial income | 75/76B | €738 | €915 | +€178 | +24.1% |
| Recurring financial income | 75 | €738 | €915 | +€178 | +24.1% |
| Financial charges | 65/66B | €525 | €5 | -€520 | -99.1% |
| Recurring financial charges | 65 | €525 | €5 | -€520 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,052 | -€2,543 | -€491 | -23.9% |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | -€2,217 | -€2,543 | -€326 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,217 | -€2,543 | -€326 | -14.7% |
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 8 October 2026 via checked.be.