PLAY: 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.
PLAY
Largest movements
- Cash +€15,673
up €15,673 (+13.1%), from €119,350 to €135,023
mainly Receivables within one year (+€11,151) and Depreciation (+€3,601)
- Receivables within one year -€11,151
down €11,151 (-34.0%), from €32,808 to €21,657
of which Trade receivables: -€10,656
- Tangible fixed assets -€3,601
down €3,601 (-39.4%), from €9,143 to €5,542
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,722
up €2,722 (+25.0%), from €10,874 to €13,596
- Depreciation +€1,821
up €1,821 (+102.3%), from €1,780 to €3,601
- Taxes +€200
up €200 (+40.0%), from €500 to €700
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 | €161,354 | €162,275 | +€921 | +0.6% |
| Fixed assets | 21/28 | €9,196 | €5,595 | -€3,601 | -39.2% |
| Tangible fixed assets | 22/27 | €9,143 | €5,542 | -€3,601 | -39.4% |
| Furniture and vehicles | 24 | €9,143 | €5,542 | -€3,601 | -39.4% |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €152,158 | €156,680 | +€4,522 | +3.0% |
| Amounts receivable within one year | 40/41 | €32,808 | €21,657 | -€11,151 | -34.0% |
| Trade receivables | 40 | €23,833 | €13,177 | -€10,656 | -44.7% |
| Other amounts receivable | 41 | €8,975 | €8,480 | -€495 | -5.5% |
| Cash at bank and in hand | 54/58 | €119,350 | €135,023 | +€15,673 | +13.1% |
| Total equity and liabilities | 10/49 | €161,354 | €162,275 | +€921 | +0.6% |
| Equity | 10/15 | €157,048 | €157,264 | +€216 | +0.1% |
| Contributions | 10/11 | €8,094 | €8,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,954 | €149,170 | +€216 | +0.1% |
| Amounts payable | 17/49 | €4,306 | €5,011 | +€705 | +16.4% |
| Amounts payable within one year | 42/48 | €4,306 | €5,011 | +€705 | +16.4% |
| Trade debts | 44 | €247 | €831 | +€584 | +236.4% |
| Suppliers | 440/4 | €247 | €831 | +€584 | +236.4% |
| Taxes, remuneration and social security | 45 | €4,059 | €4,180 | +€121 | +3.0% |
| Taxes | 450/3 | €3,903 | €4,024 | +€121 | +3.1% |
| Remuneration and social security | 454/9 | €156 | €156 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €3,601 | +€1,821 | +102.3% |
| Other operating charges | 640/8 | €9,004 | €8,945 | -€59 | -0.7% |
| Gross operating margin | 9900 | €10,874 | €13,596 | +€2,722 | +25.0% |
| Operating profit (loss) | 9901 | €90 | €1,050 | +€960 | +1066.7% |
| Financial charges | 65/66B | €247 | €134 | -€113 | -45.7% |
| Recurring financial charges | 65 | €247 | €134 | -€113 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€157 | €916 | +€1,073 | |
| Income taxes | 67/77 | €500 | €700 | +€200 | +40.0% |
| Profit (loss) for the period | 9904 | -€657 | €216 | +€873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€657 | €216 | +€873 |
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 29 September 2026 via checked.be.