POTENTIALS: 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.
POTENTIALS
Largest movements
- Stocks and contracts -€199,499
no longer reported in 2024 (was €199,499)
- Receivables after one year +€162,814
new in 2024: €162,814
- Tangible fixed assets -€7,853
down €7,853 (-22.8%), from €34,475 to €26,623
of which Leasing and similar rights: -€5,973
- Profit (loss) carried forward -€91,951
down €91,951 (-50.8%), from -€180,913 to -€272,864
- Other debts +€39,580
up €39,580 (+16.8%), from €236,158 to €275,738
- Tax, wage and social debts +€20,340
up €20,340 (+161%), from €12,634 to €32,974
of which Remuneration and social security: +€20,340
- Debts after one year -€14,304
down €14,304 (-20.8%), from €68,874 to €54,569
- Accrued charges and deferred income -€6,460
down €6,460 (-61.4%), from €10,518 to €4,058
- Gross operating margin -€106,462
down €106,462, from €35,579 to -€70,883
- Financial charges -€12,063
down €12,063 (-68.8%), from €17,530 to €5,467
- Depreciation -€9,776
down €9,776 (-55.5%), from €17,629 to €7,853
- Other operating charges +€8,708
up €8,708 (+627%), from €1,389 to €10,098
- Financial income +€2,349
new in 2024: €2,349
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 | €241,585 | €194,920 | -€46,665 | -19.3% |
| Fixed assets | 21/28 | €34,475 | €26,623 | -€7,853 | -22.8% |
| Tangible fixed assets | 22/27 | €34,475 | €26,623 | -€7,853 | -22.8% |
| Plant, machinery and equipment | 23 | €5,774 | €3,894 | -€1,880 | -32.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Leasing and similar rights | 25 | €28,702 | €22,729 | -€5,973 | -20.8% |
| Current assets | 29/58 | €207,110 | €168,297 | -€38,813 | -18.7% |
| Amounts receivable after more than one year | 29 | - | €162,814 | +€162,814 | |
| Other amounts receivable | 291 | - | €162,814 | +€162,814 | |
| Stocks and contracts in progress | 3 | €199,499 | - | -€199,499 | |
| Stocks | 30/36 | €199,499 | - | -€199,499 | |
| Amounts receivable within one year | 40/41 | €4,411 | €3,849 | -€562 | -12.7% |
| Trade receivables | 40 | - | €3,849 | +€3,849 | |
| Other amounts receivable | 41 | €4,411 | - | -€4,411 | |
| Cash at bank and in hand | 54/58 | €2,693 | €1,115 | -€1,578 | -58.6% |
| Deferred charges and accrued income | 490/1 | €507 | €518 | +€12 | +2.3% |
| Total equity and liabilities | 10/49 | €241,585 | €194,920 | -€46,665 | -19.3% |
| Equity | 10/15 | -€100,396 | -€192,348 | -€91,951 | -91.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,316 | €74,316 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,456 | €72,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,913 | -€272,864 | -€91,951 | -50.8% |
| Amounts payable | 17/49 | €341,982 | €387,268 | +€45,286 | +13.2% |
| Amounts payable after more than one year | 17 | €68,874 | €54,569 | -€14,304 | -20.8% |
| Financial debts | 170/4 | €68,874 | €54,569 | -€14,304 | -20.8% |
| Amounts payable within one year | 42/48 | €262,590 | €328,640 | +€66,051 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €13,771 | €14,340 | +€568 | +4.1% |
| Financial debts | 43 | €27 | €1,153 | +€1,126 | +4,177% |
| Credit institutions | 430/8 | €27 | €1,153 | +€1,126 | +4,177% |
| Trade debts | 44 | - | €4,435 | +€4,435 | |
| Suppliers | 440/4 | - | €4,435 | +€4,435 | |
| Taxes, remuneration and social security | 45 | €12,634 | €32,974 | +€20,340 | +161% |
| Taxes | 450/3 | €505 | €505 | = | 0.0% |
| Remuneration and social security | 454/9 | €12,129 | €32,469 | +€20,340 | +168% |
| Other amounts payable | 47/48 | €236,158 | €275,738 | +€39,580 | +16.8% |
| Accrued charges and deferred income | 492/3 | €10,518 | €4,058 | -€6,460 | -61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,629 | €7,853 | -€9,776 | -55.5% |
| Other operating charges | 640/8 | €1,389 | €10,098 | +€8,708 | +627% |
| Gross operating margin | 9900 | €35,579 | -€70,883 | -€106,462 | |
| Operating profit (loss) | 9901 | €16,561 | -€88,833 | -€105,394 | |
| Financial income | 75/76B | - | €2,349 | +€2,349 | |
| Recurring financial income | 75 | - | €2,349 | +€2,349 | |
| Financial charges | 65/66B | €17,530 | €5,467 | -€12,063 | -68.8% |
| Recurring financial charges | 65 | €17,530 | €5,467 | -€12,063 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | -€969 | -€91,951 | -€90,982 | -9,387% |
| Profit (loss) for the period | 9904 | -€969 | -€91,951 | -€90,982 | -9,387% |
| Profit (loss) for the period to be appropriated | 9905 | -€969 | -€91,951 | -€90,982 | -9,387% |
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.