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RealValue: 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.

What changed

RealValue

BE 0844.493.282
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€200
2023 · -€2,827+€3,027
Equity
-€17,513
2023 · -€17,713+€200
Cash
€28,924
2023 · €31,130-€2,206
Balance sheet total
€56,158
2023 · €55,817+€341

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€2,526

    up €2,526 (+15.7%), from €16,121 to €18,647

  • Cash -€2,206

    down €2,206 (-7.1%), from €31,130 to €28,924

    mainly Receivables within one year (-€2,526) and Investment in fixed assets (net) (-€899)

Equity and liabilities

No liability line moved by more than 1% of the balance sheet total.

    Income statement
    • Gross operating margin +€2,890

      up €2,890, from -€1,327 to €1,562

    • Depreciation -€172

      down €172 (-16.4%), from €1,050 to €878

    • Other operating charges +€38

      up €38 (+9.2%), from €416 to €454

    From the 2023 result to the 2024 result

    effect on the 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.

    Result 2023 -€2,827
    Gross operating margin +€2,890
    Depreciation +€172
    Other operating charges -€38
    Financial charges +€4
    Result 2024 €200

    Cash bridge derived

    cash 2023 to 2024

    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.

    From operations -€1,307
    Investment -€899
    Financing €0
    Cash 2023 €31,130
    Net result for the year +€200
    Depreciation +€878
    Receivables within one year -€2,526
    Trade debts +€141
    Investment in fixed assets (net) -€899
    Cash 2024 €28,924
    Every line side by side 30 lines
    Line Code 2023 2024 Change %
    Total assets 20/58 €55,817 €56,158 +€341 +0.6%
    Fixed assets 21/28 €8,566 €8,587 +€21 +0.2%
    Tangible fixed assets 22/27 €8,566 €8,587 +€21 +0.2%
    Land and buildings 22 €1,500 €1,500 = 0.0%
    Furniture and vehicles 24 €623 €943 +€320 +51.4%
    Other tangible fixed assets 26 €6,443 €6,144 -€299 -4.6%
    Current assets 29/58 €47,251 €47,571 +€320 +0.7%
    Amounts receivable within one year 40/41 €16,121 €18,647 +€2,526 +15.7%
    Trade receivables 40 €16,121 €18,647 +€2,526 +15.7%
    Cash at bank and in hand 54/58 €31,130 €28,924 -€2,206 -7.1%
    Total equity and liabilities 10/49 €55,817 €56,158 +€341 +0.6%
    Equity 10/15 -€17,713 -€17,513 +€200 +1.1%
    Contributions 10/11 €20,000 €20,000 = 0.0%
    Reserves 13 €1,574 €1,574 = 0.0%
    Non-distributable reserves 130/1 €1,574 €1,574 = 0.0%
    Reserves not available under the articles 1311 €1,574 €1,574 = 0.0%
    Profit (loss) carried forward 14 -€39,287 -€39,087 +€200 +0.5%
    Amounts payable 17/49 €73,530 €73,671 +€141 +0.2%
    Amounts payable within one year 42/48 €73,530 €73,671 +€141 +0.2%
    Trade debts 44 €73,530 €73,671 +€141 +0.2%
    Suppliers 440/4 €73,530 €73,671 +€141 +0.2%
    Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,050 €878 -€172 -16.4%
    Other operating charges 640/8 €416 €454 +€38 +9.2%
    Gross operating margin 9900 -€1,327 €1,562 +€2,890
    Operating profit (loss) 9901 -€2,793 €230 +€3,024
    Financial charges 65/66B €34 €30 -€4 -11.1%
    Recurring financial charges 65 €34 €30 -€4 -11.1%
    Profit (loss) for the period before taxes 9903 -€2,827 €200 +€3,027
    Profit (loss) for the period 9904 -€2,827 €200 +€3,027
    Profit (loss) for the period to be appropriated 9905 -€2,827 €200 +€3,027

    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 30 September 2026 via checked.be.