S.D. Concept: what changed
Two financial 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.
S.D. Concept
Largest movements
- Receivables within one year -€3,344
down €3,344 (-24.0%), from €13,910 to €10,566
of which Trade receivables: -€5,200
- Profit (loss) carried forward -€4,984
down €4,984 (-66.6%), from -€7,481 to -€12,465
- Trade debts +€1,755
up €1,755 (+13.2%), from €13,299 to €15,054
- Other debts -€151
down €151 (-8.6%), from €1,751 to €1,600
- Gross operating margin -€10,954
down €10,954, from €7,018 to -€3,936
- Purchases and services +€7,954
up €7,954 (+26.4%), from €30,182 to €38,136
- Turnover -€3,000
down €3,000 (-8.1%), from €37,200 to €34,200
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.
Derived cash bridge
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 | €14,792 | €11,438 | -€3,354 | -22.7% |
| Current assets | 29/58 | €14,792 | €11,438 | -€3,354 | -22.7% |
| Amounts receivable within one year | 40/41 | €13,910 | €10,566 | -€3,344 | -24.0% |
| Trade receivables | 40 | €9,800 | €4,600 | -€5,200 | -53.1% |
| Other amounts receivable | 41 | €4,110 | €5,966 | +€1,856 | +45.2% |
| Cash at bank and in hand | 54/58 | €882 | €871 | -€11 | -1.2% |
| Total equity and liabilities | 10/49 | €14,792 | €11,438 | -€3,354 | -22.7% |
| Equity | 10/15 | -€259 | -€5,242 | -€4,984 | -1,927% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,023 | €1,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,023 | €1,023 | = | 0.0% |
| Legal reserve | 130 | €1,023 | €1,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,481 | -€12,465 | -€4,984 | -66.6% |
| Amounts payable | 17/49 | €15,051 | €16,680 | +€1,630 | +10.8% |
| Amounts payable within one year | 42/48 | €15,051 | €16,680 | +€1,630 | +10.8% |
| Trade debts | 44 | €13,299 | €15,054 | +€1,755 | +13.2% |
| Suppliers | 440/4 | €13,299 | €15,054 | +€1,755 | +13.2% |
| Taxes, remuneration and social security | 45 | - | €27 | +€27 | |
| Taxes | 450/3 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €1,751 | €1,600 | -€151 | -8.6% |
| Turnover | 70 | €37,200 | €34,200 | -€3,000 | -8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,182 | €38,136 | +€7,954 | +26.4% |
| Other operating charges | 640/8 | €856 | €958 | +€101 | +11.9% |
| Gross operating margin | 9900 | €7,018 | -€3,936 | -€10,954 | |
| Operating profit (loss) | 9901 | €6,162 | -€4,894 | -€11,056 | |
| Financial charges | 65/66B | €42 | €90 | +€48 | +115% |
| Recurring financial charges | 65 | €42 | €90 | +€48 | +115% |
| Profit (loss) for the period before taxes | 9903 | €6,120 | -€4,984 | -€11,104 | |
| Profit (loss) for the period | 9904 | €6,120 | -€4,984 | -€11,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,120 | -€4,984 | -€11,104 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.