Plan B2: 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.
Plan B2
Largest movements
- Receivables within one year -€23,288
down €23,288 (-64.1%), from €36,339 to €13,051
of which Trade receivables: -€26,144
- Cash -€11,048
down €11,048 (-95.7%), from €11,551 to €502
mainly Net result for the year (-€14,882) and Investment in fixed assets (net) (-€14,384)
- Tangible fixed assets +€6,473
up €6,473 (+94.3%), from €6,866 to €13,339
of which Furniture and vehicles: +€5,975
- Intangible fixed assets +€1,859
new in 2024: €1,859
- Profit (loss) carried forward -€14,882
down €14,882, from €0 to -€14,882
- Trade debts -€7,249
down €7,249 (-92.7%), from €7,821 to €572
- Tax, wage and social debts +€3,347
up €3,347 (+64.8%), from €5,164 to €8,510
of which Remuneration and social security: +€3,914
- Other debts -€2,960
down €2,960 (-48.7%), from €6,075 to €3,115
- Short-term financial debts -€1,929
down €1,929 (-100%), from €1,929 to €0
- Gross operating margin -€32,146
down €32,146, from €26,880 to -€5,266
- Taxes -€4,444
down €4,444 (-98.3%), from €4,521 to €76
- Depreciation -€1,686
down €1,686 (-21.8%), from €7,738 to €6,052
- Financial charges -€313
down €313 (-45.9%), from €682 to €369
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 | €55,753 | €30,283 | -€25,470 | -45.7% |
| Fixed assets | 21/28 | €6,866 | €15,198 | +€8,332 | +121% |
| Intangible fixed assets | 21 | - | €1,859 | +€1,859 | |
| Tangible fixed assets | 22/27 | €6,866 | €13,339 | +€6,473 | +94.3% |
| Plant, machinery and equipment | 23 | €2,108 | €2,607 | +€499 | +23.7% |
| Furniture and vehicles | 24 | €4,758 | €10,733 | +€5,975 | +126% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €48,887 | €15,085 | -€33,802 | -69.1% |
| Amounts receivable within one year | 40/41 | €36,339 | €13,051 | -€23,288 | -64.1% |
| Trade receivables | 40 | €34,542 | €8,398 | -€26,144 | -75.7% |
| Other amounts receivable | 41 | €1,797 | €4,653 | +€2,856 | +159% |
| Cash at bank and in hand | 54/58 | €11,551 | €502 | -€11,048 | -95.7% |
| Deferred charges and accrued income | 490/1 | €998 | €1,532 | +€534 | +53.5% |
| Total equity and liabilities | 10/49 | €55,753 | €30,283 | -€25,470 | -45.7% |
| Equity | 10/15 | €19,467 | €4,585 | -€14,882 | -76.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €867 | €867 | = | 0.0% |
| Distributable reserves | 133 | €867 | €867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€14,882 | -€14,882 | |
| Amounts payable | 17/49 | €36,285 | €25,698 | -€10,587 | -29.2% |
| Amounts payable after more than one year | 17 | €14,000 | €13,000 | -€1,000 | -7.1% |
| Financial debts | 170/4 | €14,000 | €13,000 | -€1,000 | -7.1% |
| Amounts payable within one year | 42/48 | €21,785 | €12,197 | -€9,587 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €796 | €0 | -€796 | -100% |
| Financial debts | 43 | €1,929 | €0 | -€1,929 | -100% |
| Credit institutions | 430/8 | €1,929 | €0 | -€1,929 | -100% |
| Trade debts | 44 | €7,821 | €572 | -€7,249 | -92.7% |
| Suppliers | 440/4 | €7,821 | €572 | -€7,249 | -92.7% |
| Taxes, remuneration and social security | 45 | €5,164 | €8,510 | +€3,347 | +64.8% |
| Taxes | 450/3 | €5,164 | €4,597 | -€567 | -11.0% |
| Remuneration and social security | 454/9 | - | €3,914 | +€3,914 | |
| Other amounts payable | 47/48 | €6,075 | €3,115 | -€2,960 | -48.7% |
| Accrued charges and deferred income | 492/3 | €501 | €501 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,738 | €6,052 | -€1,686 | -21.8% |
| Other operating charges | 640/8 | €1,741 | €1,610 | -€132 | -7.6% |
| Non-recurring operating charges | 66A | - | €1,510 | +€1,510 | |
| Gross operating margin | 9900 | €26,880 | -€5,266 | -€32,146 | |
| Operating profit (loss) | 9901 | €17,401 | -€14,438 | -€31,838 | |
| Financial charges | 65/66B | €682 | €369 | -€313 | -45.9% |
| Recurring financial charges | 65 | €682 | €369 | -€313 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €16,719 | -€14,806 | -€31,525 | |
| Income taxes | 67/77 | €4,521 | €76 | -€4,444 | -98.3% |
| Profit (loss) for the period | 9904 | €12,198 | -€14,882 | -€27,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,198 | -€14,882 | -€27,081 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.