REMEMBER: 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.
REMEMBER
Largest movements
- Cash +€5,794
up €5,794 (+539.7%), from €1,074 to €6,868
mainly Net result for the year (+€4,294) and Tax, wage and social debts (+€3,485)
- Tangible fixed assets +€2,449
up €2,449 (+94.8%), from €2,583 to €5,032
- Receivables within one year +€1,637
up €1,637 (+12.0%), from €13,614 to €15,251
- Profit (loss) carried forward +€4,294
up €4,294 (+76.5%), from €5,610 to €9,903
- Tax, wage and social debts +€3,485
up €3,485 (+81.4%), from €4,279 to €7,763
- Trade debts +€2,326
new in 2024: €2,326
- Gross operating margin +€3,366
up €3,366 (+85.2%), from €3,950 to €7,316
- Taxes +€920
up €920 (+133.8%), from €688 to €1,608
- Depreciation +€883
up €883 (+187.6%), from €471 to €1,353
- Other operating charges -€355
no longer reported in 2024 (was €355)
- Financial charges -€261
down €261 (-21.3%), from €1,224 to €963
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 | €17,948 | €28,053 | +€10,104 | +56.3% |
| Fixed assets | 21/28 | €2,583 | €5,032 | +€2,449 | +94.8% |
| Tangible fixed assets | 22/27 | €2,583 | €5,032 | +€2,449 | +94.8% |
| Plant, machinery and equipment | 23 | €2,583 | €5,032 | +€2,449 | +94.8% |
| Current assets | 29/58 | €15,365 | €23,021 | +€7,656 | +49.8% |
| Amounts receivable within one year | 40/41 | €13,614 | €15,251 | +€1,637 | +12.0% |
| Other amounts receivable | 41 | €13,614 | €15,251 | +€1,637 | +12.0% |
| Cash at bank and in hand | 54/58 | €1,074 | €6,868 | +€5,794 | +539.7% |
| Deferred charges and accrued income | 490/1 | €677 | €902 | +€225 | +33.2% |
| Total equity and liabilities | 10/49 | €17,948 | €28,053 | +€10,104 | +56.3% |
| Equity | 10/15 | €13,670 | €17,963 | +€4,294 | +31.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €5,610 | €9,903 | +€4,294 | +76.5% |
| Amounts payable | 17/49 | €4,279 | €10,089 | +€5,811 | +135.8% |
| Amounts payable within one year | 42/48 | €4,279 | €10,089 | +€5,811 | +135.8% |
| Trade debts | 44 | - | €2,326 | +€2,326 | |
| Suppliers | 440/4 | - | €2,326 | +€2,326 | |
| Taxes, remuneration and social security | 45 | €4,279 | €7,763 | +€3,485 | +81.4% |
| Taxes | 450/3 | €4,279 | €7,763 | +€3,485 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €1,353 | +€883 | +187.6% |
| Other operating charges | 640/8 | €355 | - | -€355 | |
| Gross operating margin | 9900 | €3,950 | €7,316 | +€3,366 | +85.2% |
| Operating profit (loss) | 9901 | €3,124 | €5,962 | +€2,838 | +90.8% |
| Financial income | 75/76B | €677 | €902 | +€225 | +33.2% |
| Recurring financial income | 75 | €677 | €902 | +€225 | +33.2% |
| Financial charges | 65/66B | €1,224 | €963 | -€261 | -21.3% |
| Recurring financial charges | 65 | €1,224 | €963 | -€261 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €2,578 | €5,902 | +€3,324 | +129.0% |
| Income taxes | 67/77 | €688 | €1,608 | +€920 | +133.8% |
| Profit (loss) for the period | 9904 | €1,890 | €4,294 | +€2,404 | +127.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,890 | €4,294 | +€2,404 | +127.2% |
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 5 October 2026 via checked.be.