SHOW CONCEPT: what changed
Two financial 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.
SHOW CONCEPT
Largest movements
- Receivables within one year -€395
no longer reported in 2024 (was €395)
- Cash +€175
up €175 (+166%), from €106 to €281
mainly Other debts (+€1,593) and Receivables within one year (+€395)
- Other debts +€1,593
up €1,593 (+2.4%), from €67,785 to €69,379
- Profit (loss) carried forward -€1,538
down €1,538 (-1.2%), from -€130,060 to -€131,598
- Contributions -€275
down €275 (-0.4%), from €62,775 to €62,500
- Other operating charges +€516
new in 2024: €516
- Gross operating margin +€370
up €370 (+29.1%), from -€1,268 to -€899
- Taxes -€50
no longer reported in 2024 (was €50)
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.
Derived cash bridge
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 | €500 | €281 | -€220 | -43.9% |
| Current assets | 29/58 | €500 | €281 | -€220 | -43.9% |
| Amounts receivable within one year | 40/41 | €395 | - | -€395 | |
| Other amounts receivable | 41 | €395 | - | -€395 | |
| Cash at bank and in hand | 54/58 | €106 | €281 | +€175 | +166% |
| Total equity and liabilities | 10/49 | €500 | €281 | -€220 | -43.9% |
| Equity | 10/15 | -€67,285 | -€69,098 | -€1,813 | -2.7% |
| Contributions | 10/11 | €62,775 | €62,500 | -€275 | -0.4% |
| Capital | 10 | €62,775 | €62,500 | -€275 | -0.4% |
| Issued capital | 100 | €62,775 | €62,500 | -€275 | -0.4% |
| Profit (loss) carried forward | 14 | -€130,060 | -€131,598 | -€1,538 | -1.2% |
| Amounts payable | 17/49 | €67,785 | €69,379 | +€1,593 | +2.4% |
| Amounts payable within one year | 42/48 | €67,785 | €69,379 | +€1,593 | +2.4% |
| Other amounts payable | 47/48 | €67,785 | €69,379 | +€1,593 | +2.4% |
| Other operating charges | 640/8 | - | €516 | +€516 | |
| Gross operating margin | 9900 | -€1,268 | -€899 | +€370 | +29.1% |
| Operating profit (loss) | 9901 | -€1,268 | -€1,415 | -€146 | -11.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €132 | €123 | -€9 | -6.7% |
| Recurring financial charges | 65 | €132 | €123 | -€9 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,397 | -€1,538 | -€141 | -10.1% |
| Income taxes | 67/77 | €50 | - | -€50 | |
| Profit (loss) for the period | 9904 | -€1,447 | -€1,538 | -€91 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,447 | -€1,538 | -€91 | -6.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.