PANOSPHERE: 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.
PANOSPHERE
Largest movements
- Cash +€1,074
up €1,074 (+67.2%), from €1,598 to €2,672
mainly Net result for the year (+€1,296) and Other debts (+€95)
- Profit (loss) carried forward +€1,296
up €1,296 (+41.1%), from -€3,156 to -€1,860
- Tax, wage and social debts -€317
down €317 (-24.3%), from €1,302 to €985
- Other debts +€95
up €95 (+3.7%), from €2,600 to €2,695
- Gross operating margin +€4,551
up €4,551, from -€2,764 to €1,787
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 | €1,981 | €3,055 | +€1,074 | +54.2% |
| Current assets | 29/58 | €1,981 | €3,055 | +€1,074 | +54.2% |
| Amounts receivable within one year | 40/41 | €383 | €383 | = | 0.0% |
| Trade receivables | 40 | €383 | €383 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,598 | €2,672 | +€1,074 | +67.2% |
| Total equity and liabilities | 10/49 | €1,981 | €3,055 | +€1,074 | +54.2% |
| Equity | 10/15 | -€2,156 | -€860 | +€1,296 | +60.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€3,156 | -€1,860 | +€1,296 | +41.1% |
| Amounts payable | 17/49 | €4,137 | €3,915 | -€222 | -5.4% |
| Amounts payable within one year | 42/48 | €4,137 | €3,915 | -€222 | -5.4% |
| Advances received on contracts in progress | 46 | €235 | €235 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,302 | €985 | -€317 | -24.3% |
| Taxes | 450/3 | €1,302 | €985 | -€317 | -24.3% |
| Other amounts payable | 47/48 | €2,600 | €2,695 | +€95 | +3.7% |
| Other operating charges | 640/8 | €392 | €387 | -€5 | -1.3% |
| Non-recurring operating charges | 66A | - | €104 | +€104 | |
| Gross operating margin | 9900 | -€2,764 | €1,787 | +€4,551 | |
| Operating profit (loss) | 9901 | -€3,156 | €1,296 | +€4,452 | |
| Profit (loss) for the period before taxes | 9903 | -€3,156 | €1,296 | +€4,452 | |
| Profit (loss) for the period | 9904 | -€3,156 | €1,296 | +€4,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,156 | €1,296 | +€4,452 |
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.