Refresh Now: 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.
Refresh Now
Largest movements
- Cash +€22,749
up €22,749 (+62.6%), from €36,345 to €59,094
mainly Net result for the year (+€21,712) and Depreciation (+€1,932)
- Receivables within one year -€1,299
down €1,299 (-10.0%), from €12,988 to €11,689
- Deferred charges and accrued income -€1,273
down €1,273 (-88.5%), from €1,439 to €166
- Tangible fixed assets +€1,126
up €1,126 (+26.8%), from €4,203 to €5,330
of which Furniture and vehicles: +€567
- Profit (loss) carried forward +€21,712
up €21,712 (+59.4%), from €36,562 to €58,274
- Trade debts -€904
down €904 (-91.8%), from €985 to €81
- Gross operating margin +€4,947
up €4,947 (+19.2%), from €25,816 to €30,763
- Depreciation +€1,324
up €1,324 (+217.8%), from €608 to €1,932
- Taxes +€832
up €832 (+15.2%), from €5,464 to €6,295
- Other operating charges +€411
up €411 (+97.5%), from €422 to €833
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 | €54,975 | €76,278 | +€21,303 | +38.7% |
| Fixed assets | 21/28 | €4,203 | €5,330 | +€1,126 | +26.8% |
| Tangible fixed assets | 22/27 | €4,203 | €5,330 | +€1,126 | +26.8% |
| Plant, machinery and equipment | 23 | €3,292 | €3,851 | +€559 | +17.0% |
| Furniture and vehicles | 24 | €911 | €1,479 | +€567 | +62.2% |
| Current assets | 29/58 | €50,772 | €70,949 | +€20,177 | +39.7% |
| Amounts receivable within one year | 40/41 | €12,988 | €11,689 | -€1,299 | -10.0% |
| Trade receivables | 40 | €12,988 | €11,689 | -€1,299 | -10.0% |
| Cash at bank and in hand | 54/58 | €36,345 | €59,094 | +€22,749 | +62.6% |
| Deferred charges and accrued income | 490/1 | €1,439 | €166 | -€1,273 | -88.5% |
| Total equity and liabilities | 10/49 | €54,975 | €76,278 | +€21,303 | +38.7% |
| Equity | 10/15 | €38,562 | €60,274 | +€21,712 | +56.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,562 | €58,274 | +€21,712 | +59.4% |
| Amounts payable | 17/49 | €16,413 | €16,004 | -€409 | -2.5% |
| Amounts payable within one year | 42/48 | €16,413 | €16,004 | -€409 | -2.5% |
| Trade debts | 44 | €985 | €81 | -€904 | -91.8% |
| Suppliers | 440/4 | €985 | €81 | -€904 | -91.8% |
| Taxes, remuneration and social security | 45 | €15,428 | €15,924 | +€495 | +3.2% |
| Taxes | 450/3 | €15,428 | €15,924 | +€495 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €1,932 | +€1,324 | +217.8% |
| Other operating charges | 640/8 | €422 | €833 | +€411 | +97.5% |
| Gross operating margin | 9900 | €25,816 | €30,763 | +€4,947 | +19.2% |
| Operating profit (loss) | 9901 | €24,787 | €27,998 | +€3,211 | +13.0% |
| Financial income | 75/76B | - | €172 | +€172 | |
| Recurring financial income | 75 | - | €172 | +€172 | |
| Financial charges | 65/66B | €0 | €162 | +€162 | +108173.3% |
| Recurring financial charges | 65 | €0 | €162 | +€162 | +108173.3% |
| Profit (loss) for the period before taxes | 9903 | €24,787 | €28,007 | +€3,221 | +13.0% |
| Income taxes | 67/77 | €5,464 | €6,295 | +€832 | +15.2% |
| Profit (loss) for the period | 9904 | €19,323 | €21,712 | +€2,389 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,323 | €21,712 | +€2,389 | +12.4% |
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.