PERSPECTIF: 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.
PERSPECTIF
Largest movements
- Tangible fixed assets -€13,237
no longer reported in 2024 (was €13,237)
- Receivables within one year +€6,629
up €6,629 (+62.8%), from €10,552 to €17,181
of which Trade receivables: +€10,063
- Cash +€982
new in 2024: €982
mainly Investment in fixed assets (net) (+€13,237) and Current portion of long-term debt (+€852)
- Current investments -€697
no longer reported in 2024 (was €697)
- Profit (loss) carried forward -€3,641
down €3,641, from €1,501 to -€2,140
- Debts after one year -€3,410
down €3,410 (-28.9%), from €11,793 to €8,383
- Current portion of long-term debt +€852
up €852 (+28.5%), from €2,988 to €3,840
- Gross operating margin +€20,619
up €20,619, from -€8,743 to €11,876
- Financial charges +€12,628
up €12,628 (+1,306%), from €967 to €13,595
of which Non-recurring financial charges: +€13,237
- Depreciation -€6,619
no longer reported in 2024 (was €6,619)
- Taxes +€1,435
up €1,435 (+572%), from €251 to €1,686
- Other operating charges -€685
down €685 (-74.4%), from €921 to €236
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.
Derived cash bridge
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 | €24,556 | €18,233 | -€6,323 | -25.7% |
| Fixed assets | 21/28 | €13,307 | €70 | -€13,237 | -99.5% |
| Tangible fixed assets | 22/27 | €13,237 | - | -€13,237 | |
| Furniture and vehicles | 24 | €13,237 | - | -€13,237 | |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €11,249 | €18,163 | +€6,914 | +61.5% |
| Amounts receivable within one year | 40/41 | €10,552 | €17,181 | +€6,629 | +62.8% |
| Trade receivables | 40 | €6,173 | €16,236 | +€10,063 | +163% |
| Other amounts receivable | 41 | €4,379 | €945 | -€3,434 | -78.4% |
| Current investments | 50/53 | €697 | - | -€697 | |
| Cash at bank and in hand | 54/58 | - | €982 | +€982 | |
| Total equity and liabilities | 10/49 | €24,556 | €18,233 | -€6,323 | -25.7% |
| Equity | 10/15 | €9,651 | €6,010 | -€3,641 | -37.7% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Contributions outside capital | 11 | €6,700 | €6,700 | = | 0.0% |
| Share premium | 1100/10 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €1,450 | €1,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,450 | €1,450 | = | 0.0% |
| Legal reserve | 130 | €1,450 | €1,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,501 | -€2,140 | -€3,641 | |
| Amounts payable | 17/49 | €14,905 | €12,223 | -€2,682 | -18.0% |
| Amounts payable after more than one year | 17 | €11,793 | €8,383 | -€3,410 | -28.9% |
| Financial debts | 170/4 | €11,793 | €8,383 | -€3,410 | -28.9% |
| Amounts payable within one year | 42/48 | €3,112 | €3,840 | +€728 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €2,988 | €3,840 | +€852 | +28.5% |
| Trade debts | 44 | €124 | - | -€124 | |
| Suppliers | 440/4 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,619 | - | -€6,619 | |
| Other operating charges | 640/8 | €921 | €236 | -€685 | -74.4% |
| Gross operating margin | 9900 | -€8,743 | €11,876 | +€20,619 | |
| Operating profit (loss) | 9901 | -€16,283 | €11,640 | +€27,923 | |
| Financial charges | 65/66B | €967 | €13,595 | +€12,628 | +1,306% |
| Recurring financial charges | 65 | €967 | €358 | -€609 | -63.0% |
| Non-recurring financial charges | 66B | - | €13,237 | +€13,237 | |
| Profit (loss) for the period before taxes | 9903 | -€17,250 | -€1,955 | +€15,295 | +88.7% |
| Income taxes | 67/77 | €251 | €1,686 | +€1,435 | +572% |
| Profit (loss) for the period | 9904 | -€17,501 | -€3,641 | +€13,860 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,501 | -€3,641 | +€13,860 | +79.2% |
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 14 October 2026 via checked.be.