SHINE A LIGHT: 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.
SHINE A LIGHT
Largest movements
- Receivables within one year +€295
up €295 (+328.2%), from €90 to €385
- Deferred charges and accrued income +€131
up €131 (+141.2%), from €93 to €224
- Cash +€36
up €36 (+9.1%), from €400 to €436
mainly Tax, wage and social debts (+€5,163) and Trade debts (+€3,547)
- Other debts -€5,259
down €5,259 (-90.4%), from €5,816 to €557
- Tax, wage and social debts +€5,163
up €5,163 (+269.7%), from €1,914 to €7,077
of which Remuneration and social security: +€4,080
- Trade debts +€3,547
up €3,547 (+495.5%), from €716 to €4,262
- Profit (loss) carried forward -€2,988
down €2,988 (-21.2%), from -€14,063 to -€17,051
- Gross operating margin -€14,569
down €14,569, from €13,235 to -€1,334
- Taxes -€1,321
down €1,321 (-67.6%), from €1,953 to €632
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 | €583 | €1,045 | +€463 | +79.4% |
| Current assets | 29/58 | €583 | €1,045 | +€463 | +79.4% |
| Amounts receivable within one year | 40/41 | €90 | €385 | +€295 | +328.2% |
| Trade receivables | 40 | €90 | €385 | +€295 | +328.2% |
| Cash at bank and in hand | 54/58 | €400 | €436 | +€36 | +9.1% |
| Deferred charges and accrued income | 490/1 | €93 | €224 | +€131 | +141.2% |
| Total equity and liabilities | 10/49 | €583 | €1,045 | +€463 | +79.4% |
| Equity | 10/15 | -€7,863 | -€10,851 | -€2,988 | -38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,063 | -€17,051 | -€2,988 | -21.2% |
| Amounts payable | 17/49 | €8,446 | €11,896 | +€3,451 | +40.9% |
| Amounts payable within one year | 42/48 | €8,446 | €11,896 | +€3,451 | +40.9% |
| Trade debts | 44 | €716 | €4,262 | +€3,547 | +495.5% |
| Suppliers | 440/4 | €716 | €4,262 | +€3,547 | +495.5% |
| Taxes, remuneration and social security | 45 | €1,914 | €7,077 | +€5,163 | +269.7% |
| Taxes | 450/3 | €1,914 | €2,997 | +€1,083 | +56.6% |
| Remuneration and social security | 454/9 | - | €4,080 | +€4,080 | |
| Other amounts payable | 47/48 | €5,816 | €557 | -€5,259 | -90.4% |
| Other operating charges | 640/8 | €870 | €899 | +€28 | +3.2% |
| Gross operating margin | 9900 | €13,235 | -€1,334 | -€14,569 | |
| Operating profit (loss) | 9901 | €12,364 | -€2,232 | -€14,597 | |
| Financial charges | 65/66B | €46 | €123 | +€78 | +169.5% |
| Recurring financial charges | 65 | €46 | €123 | +€78 | +169.5% |
| Profit (loss) for the period before taxes | 9903 | €12,319 | -€2,356 | -€14,674 | |
| Income taxes | 67/77 | €1,953 | €632 | -€1,321 | -67.6% |
| Profit (loss) for the period | 9904 | €10,366 | -€2,988 | -€13,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,366 | -€2,988 | -€13,354 |
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 8 October 2026 via checked.be.