OVERSIGHT: 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.
OVERSIGHT
Largest movements
- Receivables within one year -€509
down €509 (-12.5%), from €4,058 to €3,550
- Cash +€128
up €128 (+15.8%), from €809 to €937
mainly Receivables within one year (+€509)
- Trade debts -€197
down €197 (-28.9%), from €682 to €485
- Profit (loss) carried forward -€183
down €183 (-6.1%), from -€3,006 to -€3,189
- Financial charges -€2,088
down €2,088 (-94.8%), from €2,203 to €115
- Financial income -€1,713
no longer reported in 2024 (was €1,713)
- Gross operating margin -€890
down €890, from €822 to -€68
- Other operating charges -€190
no longer reported in 2024 (was €190)
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 | €7,608 | €7,228 | -€381 | -5.0% |
| Fixed assets | 21/28 | €2,741 | €2,741 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,741 | €2,741 | = | 0.0% |
| Furniture and vehicles | 24 | €2,741 | €2,741 | = | 0.0% |
| Current assets | 29/58 | €4,867 | €4,486 | -€381 | -7.8% |
| Amounts receivable within one year | 40/41 | €4,058 | €3,550 | -€509 | -12.5% |
| Trade receivables | 40 | €4,058 | €3,550 | -€509 | -12.5% |
| Cash at bank and in hand | 54/58 | €809 | €937 | +€128 | +15.8% |
| Total equity and liabilities | 10/49 | €7,608 | €7,228 | -€381 | -5.0% |
| Equity | 10/15 | €5,054 | €4,871 | -€183 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,006 | -€3,189 | -€183 | -6.1% |
| Amounts payable | 17/49 | €2,554 | €2,357 | -€197 | -7.7% |
| Amounts payable within one year | 42/48 | €2,554 | €2,357 | -€197 | -7.7% |
| Trade debts | 44 | €682 | €485 | -€197 | -28.9% |
| Suppliers | 440/4 | €682 | €485 | -€197 | -28.9% |
| Taxes, remuneration and social security | 45 | €244 | €244 | = | 0.0% |
| Taxes | 450/3 | €244 | €244 | = | 0.0% |
| Other amounts payable | 47/48 | €1,628 | €1,628 | = | 0.0% |
| Other operating charges | 640/8 | €190 | - | -€190 | |
| Gross operating margin | 9900 | €822 | -€68 | -€890 | |
| Operating profit (loss) | 9901 | €632 | -€68 | -€700 | |
| Financial income | 75/76B | €1,713 | - | -€1,713 | |
| Recurring financial income | 75 | €1,713 | - | -€1,713 | |
| Financial charges | 65/66B | €2,203 | €115 | -€2,088 | -94.8% |
| Recurring financial charges | 65 | €2,203 | €115 | -€2,088 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €142 | -€183 | -€325 | |
| Profit (loss) for the period | 9904 | €142 | -€183 | -€325 | |
| Profit (loss) for the period to be appropriated | 9905 | €142 | -€183 | -€325 |
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 12 October 2026 via checked.be.