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SCORE: 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

SCORE

BE 0441.785.213
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€20,953
2023 · -€29,544+€8,591
Equity
€8,963
2023 · €29,916-€20,953
Cash
€961
2023 · €35,130-€34,169
Balance sheet total
€17,990
2023 · €65,378-€47,388

Largest movements

2023 to 2024
Assets
  • Cash -€34,169

    down €34,169 (-97.3%), from €35,130 to €961

    mainly Tax, wage and social debts (-€21,803) and Net result for the year (-€20,953)

  • Tangible fixed assets -€7,221

    down €7,221 (-43.2%), from €16,722 to €9,501

  • Receivables within one year -€5,808

    down €5,808 (-43.6%), from €13,336 to €7,528

    of which Trade receivables: -€5,808

Equity and liabilities
  • Tax, wage and social debts -€21,803

    down €21,803 (-88.7%), from €24,571 to €2,768

  • Profit (loss) carried forward -€20,953

    down €20,953, from €8,093 to -€12,860

  • Other debts -€4,924

    down €4,924 (-45.3%), from €10,879 to €5,955

Income statement
  • Gross operating margin +€10,366

    up €10,366 (+45.0%), from -€23,054 to -€12,688

  • Depreciation +€2,678

    up €2,678 (+58.9%), from €4,543 to €7,221

  • Other operating charges -€496

    down €496 (-83.9%), from €591 to €95

  • Financial charges -€303

    down €303 (-30.7%), from €987 to €684

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 -€29,544
Gross operating margin +€10,366
Depreciation -€2,678
Other operating charges +€496
Financial income +€90
Financial charges +€303
Taxes +€14
Result 2024 -€20,953

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 -€34,169
Investment €0
Financing €0
Cash 2023 €35,130
Net result for the year -€20,953
Depreciation +€7,221
Receivables within one year +€5,808
Deferred charges and accrued income +€190
Trade debts +€292
Tax, wage and social debts -€21,803
Other debts -€4,924
Cash 2024 €961
Every line side by side 36 lines
Line Code 2023 2024 Change %
Total assets 20/58 €65,378 €17,990 -€47,388 -72.5%
Fixed assets 21/28 €16,722 €9,501 -€7,221 -43.2%
Tangible fixed assets 22/27 €16,722 €9,501 -€7,221 -43.2%
Furniture and vehicles 24 €16,722 €9,501 -€7,221 -43.2%
Current assets 29/58 €48,656 €8,489 -€40,167 -82.6%
Amounts receivable within one year 40/41 €13,336 €7,528 -€5,808 -43.6%
Trade receivables 40 €8,712 €2,904 -€5,808 -66.7%
Other amounts receivable 41 €4,624 €4,624 = 0.0%
Cash at bank and in hand 54/58 €35,130 €961 -€34,169 -97.3%
Deferred charges and accrued income 490/1 €190 - -€190
Total equity and liabilities 10/49 €65,378 €17,990 -€47,388 -72.5%
Equity 10/15 €29,916 €8,963 -€20,953 -70.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €3,223 €3,223 = 0.0%
Non-distributable reserves 130/1 €3,223 €3,223 = 0.0%
Reserves not available under the articles 1311 €3,223 €3,223 = 0.0%
Profit (loss) carried forward 14 €8,093 -€12,860 -€20,953
Amounts payable 17/49 €35,462 €9,027 -€26,435 -74.5%
Amounts payable within one year 42/48 €35,462 €9,027 -€26,435 -74.5%
Trade debts 44 €12 €304 +€292 +2433.3%
Suppliers 440/4 €12 €304 +€292 +2433.3%
Taxes, remuneration and social security 45 €24,571 €2,768 -€21,803 -88.7%
Taxes 450/3 €24,571 €2,768 -€21,803 -88.7%
Other amounts payable 47/48 €10,879 €5,955 -€4,924 -45.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,543 €7,221 +€2,678 +58.9%
Other operating charges 640/8 €591 €95 -€496 -83.9%
Gross operating margin 9900 -€23,054 -€12,688 +€10,366 +45.0%
Operating profit (loss) 9901 -€28,188 -€20,004 +€8,184 +29.0%
Financial income 75/76B €7 €97 +€90 +1285.7%
Recurring financial income 75 €7 €97 +€90 +1285.7%
Financial charges 65/66B €987 €684 -€303 -30.7%
Recurring financial charges 65 €987 €684 -€303 -30.7%
Profit (loss) for the period before taxes 9903 -€29,168 -€20,591 +€8,577 +29.4%
Income taxes 67/77 €376 €362 -€14 -3.7%
Profit (loss) for the period 9904 -€29,544 -€20,953 +€8,591 +29.1%
Profit (loss) for the period to be appropriated 9905 -€29,544 -€20,953 +€8,591 +29.1%

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.