Sellout: 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.
Sellout
Largest movements
- Receivables within one year +€9,229
up €9,229 (+140.4%), from €6,573 to €15,802
of which Trade receivables: +€8,919
- Cash +€4,999
up €4,999 (+32.2%), from €15,525 to €20,524
mainly Net result for the year (+€9,883) and Tax, wage and social debts (+€8,546)
- Tangible fixed assets +€1,618
up €1,618 (+19.2%), from €8,436 to €10,054
- Profit (loss) carried forward +€9,883
up €9,883, from -€4,015 to €5,868
- Tax, wage and social debts +€8,546
up €8,546 (+327.9%), from €2,607 to €11,152
- Trade debts -€4,524
down €4,524 (-41.5%), from €10,890 to €6,366
- Accrued charges and deferred income +€2,404
up €2,404 (+300.5%), from €800 to €3,204
- Other debts -€513
down €513 (-2.9%), from €17,852 to €17,340
- Gross operating margin +€20,776
up €20,776, from -€775 to €20,001
- Taxes +€2,979
new in 2024: €2,979
- Other operating charges +€2,087
new in 2024: €2,087
- Financial charges +€1,597
up €1,597 (+1898.2%), from €84 to €1,681
- Depreciation +€1,463
up €1,463 (+69.7%), from €2,098 to €3,561
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 | €30,634 | €46,431 | +€15,796 | +51.6% |
| Fixed assets | 21/28 | €8,536 | €10,104 | +€1,568 | +18.4% |
| Tangible fixed assets | 22/27 | €8,436 | €10,054 | +€1,618 | +19.2% |
| Plant, machinery and equipment | 23 | €8,436 | €10,054 | +€1,618 | +19.2% |
| Financial fixed assets | 28 | €100 | €50 | -€50 | -50.0% |
| Current assets | 29/58 | €22,098 | €36,326 | +€14,228 | +64.4% |
| Amounts receivable within one year | 40/41 | €6,573 | €15,802 | +€9,229 | +140.4% |
| Trade receivables | 40 | €6,573 | €15,492 | +€8,919 | +135.7% |
| Other amounts receivable | 41 | - | €309 | +€309 | |
| Cash at bank and in hand | 54/58 | €15,525 | €20,524 | +€4,999 | +32.2% |
| Total equity and liabilities | 10/49 | €30,634 | €46,431 | +€15,796 | +51.6% |
| Equity | 10/15 | -€1,515 | €8,368 | +€9,883 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,015 | €5,868 | +€9,883 | |
| Amounts payable | 17/49 | €32,149 | €38,062 | +€5,913 | +18.4% |
| Amounts payable within one year | 42/48 | €31,349 | €34,858 | +€3,509 | +11.2% |
| Trade debts | 44 | €10,890 | €6,366 | -€4,524 | -41.5% |
| Suppliers | 440/4 | €10,890 | €6,366 | -€4,524 | -41.5% |
| Taxes, remuneration and social security | 45 | €2,607 | €11,152 | +€8,546 | +327.9% |
| Taxes | 450/3 | €2,607 | €11,152 | +€8,546 | +327.9% |
| Other amounts payable | 47/48 | €17,852 | €17,340 | -€513 | -2.9% |
| Accrued charges and deferred income | 492/3 | €800 | €3,204 | +€2,404 | +300.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €3,561 | +€1,463 | +69.7% |
| Other operating charges | 640/8 | - | €2,087 | +€2,087 | |
| Gross operating margin | 9900 | -€775 | €20,001 | +€20,776 | |
| Operating profit (loss) | 9901 | -€2,873 | €14,354 | +€17,226 | |
| Financial income | 75/76B | €37 | €189 | +€153 | +418.1% |
| Recurring financial income | 75 | €37 | €189 | +€153 | +418.1% |
| Financial charges | 65/66B | €84 | €1,681 | +€1,597 | +1898.2% |
| Recurring financial charges | 65 | €84 | €1,681 | +€1,597 | +1898.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,920 | €12,862 | +€15,782 | |
| Income taxes | 67/77 | - | €2,979 | +€2,979 | |
| Profit (loss) for the period | 9904 | -€2,920 | €9,883 | +€12,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,920 | €9,883 | +€12,803 |
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 4 October 2026 via checked.be.