P77: 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.
P77
Largest movements
- Cash +€4,675
up €4,675 (+131.1%), from €3,566 to €8,241
mainly Receivables within one year (+€4,379) and Net result for the year (+€1,176)
- Receivables within one year -€4,379
down €4,379 (-96.7%), from €4,529 to €150
- Other debts -€1,767
down €1,767 (-89.5%), from €1,975 to €208
- Profit (loss) carried forward +€1,176
up €1,176, from -€585 to €591
- Tax, wage and social debts +€500
new in 2024: €500
- Trade debts +€387
up €387 (+76.9%), from €504 to €891
- Gross operating margin -€5,944
down €5,944 (-72.8%), from €8,166 to €2,221
- Taxes +€500
new in 2024: €500
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 | €8,095 | €8,391 | +€296 | +3.7% |
| Current assets | 29/58 | €8,095 | €8,391 | +€296 | +3.7% |
| Amounts receivable within one year | 40/41 | €4,529 | €150 | -€4,379 | -96.7% |
| Trade receivables | 40 | €4,529 | €150 | -€4,379 | -96.7% |
| Cash at bank and in hand | 54/58 | €3,566 | €8,241 | +€4,675 | +131.1% |
| Total equity and liabilities | 10/49 | €8,095 | €8,391 | +€296 | +3.7% |
| Equity | 10/15 | €5,615 | €6,791 | +€1,176 | +20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€585 | €591 | +€1,176 | |
| Amounts payable | 17/49 | €2,479 | €1,599 | -€880 | -35.5% |
| Amounts payable within one year | 42/48 | €2,479 | €1,599 | -€880 | -35.5% |
| Trade debts | 44 | €504 | €891 | +€387 | +76.9% |
| Suppliers | 440/4 | €504 | €891 | +€387 | +76.9% |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Taxes | 450/3 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €1,975 | €208 | -€1,767 | -89.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €8,166 | €2,221 | -€5,944 | -72.8% |
| Operating profit (loss) | 9901 | €7,781 | €1,834 | -€5,947 | -76.4% |
| Financial charges | 65/66B | €95 | €158 | +€63 | +66.8% |
| Recurring financial charges | 65 | €95 | €158 | +€63 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €7,686 | €1,676 | -€6,011 | -78.2% |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | €7,686 | €1,176 | -€6,511 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,686 | €1,176 | -€6,511 | -84.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.