RANDEEVOE: 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.
RANDEEVOE
Largest movements
- Tangible fixed assets -€8,064
down €8,064 (-66.8%), from €12,064 to €3,999
- Intangible fixed assets -€8,000
down €8,000 (-17.8%), from €44,910 to €36,910
- Cash +€3,872
new in 2024: €3,872
mainly Debts after one year (+€115,344) and Depreciation (+€16,064)
- Debts after one year +€115,344
up €115,344 (+470.7%), from €24,503 to €139,848
of which Other amounts payable: +€139,848
- Trade debts -€69,390
down €69,390 (-88.8%), from €78,175 to €8,786
- Profit (loss) carried forward -€24,744
down €24,744 (-27.7%), from -€89,413 to -€114,157
- Tax, wage and social debts -€21,086
down €21,086 (-97.1%), from €21,721 to €635
- Current portion of long-term debt -€14,797
down €14,797 (-77.2%), from €19,158 to €4,361
- Financial income +€6,882
up €6,882 (+10171.0%), from €68 to €6,949
- Financial charges -€3,775
down €3,775 (-38.8%), from €9,733 to €5,958
- Gross operating margin +€1,463
up €1,463 (+16.5%), from -€8,882 to -€7,419
- Other operating charges -€1,337
down €1,337 (-38.8%), from €3,450 to €2,113
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 | €69,027 | €56,209 | -€12,818 | -18.6% |
| Fixed assets | 21/28 | €56,973 | €40,909 | -€16,064 | -28.2% |
| Intangible fixed assets | 21 | €44,910 | €36,910 | -€8,000 | -17.8% |
| Tangible fixed assets | 22/27 | €12,064 | €3,999 | -€8,064 | -66.8% |
| Furniture and vehicles | 24 | €12,064 | €3,999 | -€8,064 | -66.8% |
| Current assets | 29/58 | €12,054 | €15,300 | +€3,247 | +26.9% |
| Amounts receivable within one year | 40/41 | €11,707 | €11,180 | -€527 | -4.5% |
| Trade receivables | 40 | €11,455 | €9,279 | -€2,177 | -19.0% |
| Other amounts receivable | 41 | €252 | €1,901 | +€1,649 | +655.6% |
| Cash at bank and in hand | 54/58 | - | €3,872 | +€3,872 | |
| Deferred charges and accrued income | 490/1 | €347 | €248 | -€99 | -28.4% |
| Total equity and liabilities | 10/49 | €69,027 | €56,209 | -€12,818 | -18.6% |
| Equity | 10/15 | -€84,413 | -€109,157 | -€24,744 | -29.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,413 | -€114,157 | -€24,744 | -27.7% |
| Amounts payable | 17/49 | €153,440 | €165,366 | +€11,926 | +7.8% |
| Amounts payable after more than one year | 17 | €24,503 | €139,848 | +€115,344 | +470.7% |
| Financial debts | 170/4 | €24,503 | - | -€24,503 | |
| Other amounts payable | 178/9 | - | €139,848 | +€139,848 | |
| Amounts payable within one year | 42/48 | €128,936 | €24,442 | -€104,495 | -81.0% |
| Current portion of amounts payable after more than one year | 42 | €19,158 | €4,361 | -€14,797 | -77.2% |
| Financial debts | 43 | €4,091 | - | -€4,091 | |
| Credit institutions | 430/8 | €4,091 | - | -€4,091 | |
| Trade debts | 44 | €78,175 | €8,786 | -€69,390 | -88.8% |
| Suppliers | 440/4 | €78,175 | €8,786 | -€69,390 | -88.8% |
| Taxes, remuneration and social security | 45 | €21,721 | €635 | -€21,086 | -97.1% |
| Taxes | 450/3 | €21,721 | €635 | -€21,086 | -97.1% |
| Other amounts payable | 47/48 | €5,791 | €10,660 | +€4,869 | +84.1% |
| Accrued charges and deferred income | 492/3 | - | €1,077 | +€1,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,064 | €16,064 | = | 0.0% |
| Other operating charges | 640/8 | €3,450 | €2,113 | -€1,337 | -38.8% |
| Gross operating margin | 9900 | -€8,882 | -€7,419 | +€1,463 | +16.5% |
| Operating profit (loss) | 9901 | -€28,396 | -€25,596 | +€2,800 | +9.9% |
| Financial income | 75/76B | €68 | €6,949 | +€6,882 | +10171.0% |
| Recurring financial income | 75 | €68 | €6,949 | +€6,882 | +10171.0% |
| Financial charges | 65/66B | €9,733 | €5,958 | -€3,775 | -38.8% |
| Recurring financial charges | 65 | €9,733 | €5,958 | -€3,775 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,061 | -€24,605 | +€13,457 | +35.4% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€38,193 | -€24,744 | +€13,449 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,193 | -€24,744 | +€13,449 | +35.2% |
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.