ROAD 61: 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.
ROAD 61
Largest movements
- Cash -€10,314
down €10,314 (-88.3%), from €11,683 to €1,369
mainly Tax, wage and social debts (-€8,009) and Debts after one year (-€7,425)
- Tangible fixed assets -€7,678
down €7,678 (-34.2%), from €22,450 to €14,772
of which Furniture and vehicles: -€7,380
- Profit (loss) carried forward +€13,122
up €13,122 (+92.7%), from €14,151 to €27,273
- Tax, wage and social debts -€8,009
down €8,009 (-64.2%), from €12,478 to €4,469
of which Taxes: -€6,608
- Debts after one year -€7,425
down €7,425 (-49.6%), from €14,962 to €7,537
- Current portion of long-term debt -€7,386
down €7,386 (-27.5%), from €26,881 to €19,495
- Trade debts -€6,138
down €6,138 (-84.3%), from €7,279 to €1,141
- Other operating charges -€21,187
down €21,187 (-82.2%), from €25,784 to €4,597
- Turnover +€15,666
up €15,666 (+15.3%), from €102,255 to €117,921
- Purchases and services +€15,331
up €15,331 (+21.3%), from €71,899 to €87,230
- Staff costs -€7,508
down €7,508 (-98.9%), from €7,591 to €83
- Depreciation -€4,461
down €4,461 (-36.8%), from €12,138 to €7,677
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 | €96,628 | €79,915 | -€16,713 | -17.3% |
| Fixed assets | 21/28 | €22,450 | €14,772 | -€7,678 | -34.2% |
| Tangible fixed assets | 22/27 | €22,450 | €14,772 | -€7,678 | -34.2% |
| Plant, machinery and equipment | 23 | €634 | €336 | -€298 | -47.0% |
| Furniture and vehicles | 24 | €21,816 | €14,436 | -€7,380 | -33.8% |
| Current assets | 29/58 | €74,178 | €65,143 | -€9,035 | -12.2% |
| Amounts receivable within one year | 40/41 | €62,495 | €63,349 | +€854 | +1.4% |
| Trade receivables | 40 | €16,142 | €17,220 | +€1,078 | +6.7% |
| Other amounts receivable | 41 | €46,352 | €46,129 | -€223 | -0.5% |
| Cash at bank and in hand | 54/58 | €11,683 | €1,369 | -€10,314 | -88.3% |
| Deferred charges and accrued income | 490/1 | - | €425 | +€425 | |
| Total equity and liabilities | 10/49 | €96,628 | €79,915 | -€16,713 | -17.3% |
| Equity | 10/15 | €34,151 | €47,273 | +€13,122 | +38.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €14,151 | €27,273 | +€13,122 | +92.7% |
| Amounts payable | 17/49 | €62,477 | €32,642 | -€29,835 | -47.8% |
| Amounts payable after more than one year | 17 | €14,962 | €7,537 | -€7,425 | -49.6% |
| Financial debts | 170/4 | €14,962 | €7,537 | -€7,425 | -49.6% |
| Amounts payable within one year | 42/48 | €46,638 | €25,105 | -€21,533 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €26,881 | €19,495 | -€7,386 | -27.5% |
| Trade debts | 44 | €7,279 | €1,141 | -€6,138 | -84.3% |
| Suppliers | 440/4 | €7,279 | €1,141 | -€6,138 | -84.3% |
| Taxes, remuneration and social security | 45 | €12,478 | €4,469 | -€8,009 | -64.2% |
| Taxes | 450/3 | €11,077 | €4,469 | -€6,608 | -59.7% |
| Remuneration and social security | 454/9 | €1,401 | - | -€1,401 | |
| Accrued charges and deferred income | 492/3 | €877 | - | -€877 | |
| Turnover | 70 | €102,255 | €117,921 | +€15,666 | +15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,899 | €87,230 | +€15,331 | +21.3% |
| Remuneration, social security and pensions | 62 | €7,591 | €83 | -€7,508 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,138 | €7,677 | -€4,461 | -36.8% |
| Other operating charges | 640/8 | €25,784 | €4,597 | -€21,187 | -82.2% |
| Gross operating margin | 9900 | €30,355 | €30,691 | +€336 | +1.1% |
| Operating profit (loss) | 9901 | -€15,158 | €18,334 | +€33,492 | |
| Financial income | 75/76B | €3,857 | - | -€3,857 | |
| Recurring financial income | 75 | €3,857 | - | -€3,857 | |
| Financial charges | 65/66B | €2,113 | €5,212 | +€3,099 | +146.7% |
| Recurring financial charges | 65 | €2,113 | €5,212 | +€3,099 | +146.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,413 | €13,122 | +€26,535 | |
| Profit (loss) for the period | 9904 | -€13,413 | €13,122 | +€26,535 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,413 | €13,122 | +€26,535 |
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 6 October 2026 via checked.be.