Shining Star: 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.
Shining Star
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€6,239
up €6,239 (+9.2%), from €67,713 to €73,953
- Trade debts -€3,382
down €3,382 (-70.7%), from €4,786 to €1,404
- Profit (loss) carried forward -€2,858
down €2,858 (-1.7%), from -€169,479 to -€172,337
- Financial charges +€1,328
up €1,328 (+16744.8%), from €8 to €1,336
- Gross operating margin +€745
up €745 (+46.5%), from -€1,600 to -€855
- Financial income -€730
no longer reported in 2024 (was €730)
- Other operating charges -€145
down €145 (-17.8%), from €812 to €667
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 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €42 | €42 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42 | €42 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42 | €42 | = | 0.0% |
| Equity | 10/15 | -€89,797 | -€92,655 | -€2,858 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,082 | €61,082 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,222 | €59,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,479 | -€172,337 | -€2,858 | -1.7% |
| Amounts payable | 17/49 | €89,839 | €92,697 | +€2,858 | +3.2% |
| Amounts payable within one year | 42/48 | €89,839 | €92,697 | +€2,858 | +3.2% |
| Financial debts | 43 | €67,713 | €73,953 | +€6,239 | +9.2% |
| Other loans | 439 | €67,713 | €73,953 | +€6,239 | +9.2% |
| Trade debts | 44 | €4,786 | €1,404 | -€3,382 | -70.7% |
| Suppliers | 440/4 | €4,786 | €1,404 | -€3,382 | -70.7% |
| Other amounts payable | 47/48 | €17,340 | €17,340 | = | 0.0% |
| Other operating charges | 640/8 | €812 | €667 | -€145 | -17.8% |
| Gross operating margin | 9900 | -€1,600 | -€855 | +€745 | +46.5% |
| Operating profit (loss) | 9901 | -€2,411 | -€1,522 | +€889 | +36.9% |
| Financial income | 75/76B | €730 | - | -€730 | |
| Recurring financial income | 75 | €730 | - | -€730 | |
| Financial charges | 65/66B | €8 | €1,336 | +€1,328 | +16744.8% |
| Recurring financial charges | 65 | €8 | €1,336 | +€1,328 | +16744.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,689 | -€2,858 | -€1,169 | -69.2% |
| Profit (loss) for the period | 9904 | -€1,689 | -€2,858 | -€1,169 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,689 | -€2,858 | -€1,169 | -69.2% |
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 6 October 2026 via checked.be.