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ShapingFuture: 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

ShapingFuture

BE 0793.809.396
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€22,706
2023 · €30,059-€7,353
Equity
€51,573
2023 · €29,726+€21,847
Cash
€67,934
2023 · €59,890+€8,045
Balance sheet total
€125,049
2023 · €87,835+€37,214

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€24,343

    up €24,343 (+411.2%), from €5,920 to €30,263

  • Cash +€8,045

    up €8,045 (+13.4%), from €59,890 to €67,934

    mainly Net result for the year (+€22,706) and Tax, wage and social debts (+€7,450)

  • Receivables within one year +€3,448

    up €3,448 (+15.7%), from €22,026 to €25,473

    of which Other amounts receivable: +€2,743

  • Deferred charges and accrued income +€1,379

    new in 2024: €1,379

Equity and liabilities
  • Profit (loss) carried forward +€21,847

    up €21,847 (+74.8%), from €29,226 to €51,073

  • Tax, wage and social debts +€7,450

    up €7,450 (+27.7%), from €26,941 to €34,391

    of which Taxes: +€11,567

  • Other debts +€3,095

    up €3,095 (+10.6%), from €29,234 to €32,329

  • Trade debts +€2,438

    up €2,438 (+126.0%), from €1,934 to €4,372

  • Accrued charges and deferred income +€2,384

    new in 2024: €2,384

Income statement
  • Other operating charges +€4,638

    new in 2024: €4,638

  • Gross operating margin -€4,446

    down €4,446 (-10.5%), from €42,190 to €37,744

  • Financial charges +€2,189

    up €2,189 (+197.8%), from €1,106 to €3,295

  • Taxes -€2,100

    down €2,100 (-22.3%), from €9,433 to €7,332

  • Financial income +€1,497

    up €1,497 (+1086.2%), from €138 to €1,634

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 €30,059
Gross operating margin -€4,446
Depreciation +€323
Other operating charges -€4,638
Financial income +€1,497
Financial charges -€2,189
Taxes +€2,100
Result 2024 €22,706

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 +€34,654
Investment -€25,750
Financing -€859
Cash 2023 €59,890
Net result for the year +€22,706
Depreciation +€1,408
Receivables within one year -€3,448
Deferred charges and accrued income -€1,379
Trade debts +€2,438
Tax, wage and social debts +€7,450
Other debts +€3,095
Accrued charges and deferred income +€2,384
Investment in fixed assets (net) -€25,750
Contributions, distributions and other -€859
Cash 2024 €67,934
Every line side by side 35 lines
Line Code 2023 2024 Change %
Total assets 20/58 €87,835 €125,049 +€37,214 +42.4%
Fixed assets 21/28 €5,920 €30,263 +€24,343 +411.2%
Tangible fixed assets 22/27 €5,920 €30,263 +€24,343 +411.2%
Furniture and vehicles 24 €5,920 €30,263 +€24,343 +411.2%
Current assets 29/58 €81,915 €94,787 +€12,871 +15.7%
Amounts receivable within one year 40/41 €22,026 €25,473 +€3,448 +15.7%
Trade receivables 40 €21,390 €22,095 +€705 +3.3%
Other amounts receivable 41 €636 €3,378 +€2,743 +431.4%
Cash at bank and in hand 54/58 €59,890 €67,934 +€8,045 +13.4%
Deferred charges and accrued income 490/1 - €1,379 +€1,379
Total equity and liabilities 10/49 €87,835 €125,049 +€37,214 +42.4%
Equity 10/15 €29,726 €51,573 +€21,847 +73.5%
Contributions 10/11 €500 €500 = 0.0%
Profit (loss) carried forward 14 €29,226 €51,073 +€21,847 +74.8%
Amounts payable 17/49 €58,109 €73,476 +€15,367 +26.4%
Amounts payable within one year 42/48 €58,109 €71,092 +€12,983 +22.3%
Trade debts 44 €1,934 €4,372 +€2,438 +126.0%
Suppliers 440/4 €1,934 €4,372 +€2,438 +126.0%
Taxes, remuneration and social security 45 €26,941 €34,391 +€7,450 +27.7%
Taxes 450/3 €21,621 €33,188 +€11,567 +53.5%
Remuneration and social security 454/9 €5,320 €1,203 -€4,117 -77.4%
Other amounts payable 47/48 €29,234 €32,329 +€3,095 +10.6%
Accrued charges and deferred income 492/3 - €2,384 +€2,384
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,730 €1,408 -€323 -18.6%
Other operating charges 640/8 - €4,638 +€4,638
Gross operating margin 9900 €42,190 €37,744 -€4,446 -10.5%
Operating profit (loss) 9901 €40,460 €31,699 -€8,761 -21.7%
Financial income 75/76B €138 €1,634 +€1,497 +1086.2%
Recurring financial income 75 €138 €1,634 +€1,497 +1086.2%
Financial charges 65/66B €1,106 €3,295 +€2,189 +197.8%
Recurring financial charges 65 €1,106 €3,295 +€2,189 +197.8%
Profit (loss) for the period before taxes 9903 €39,491 €30,038 -€9,453 -23.9%
Income taxes 67/77 €9,433 €7,332 -€2,100 -22.3%
Profit (loss) for the period 9904 €30,059 €22,706 -€7,353 -24.5%
Profit (loss) for the period to be appropriated 9905 €30,059 €22,706 -€7,353 -24.5%

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 29 September 2026 via checked.be.