SHOWROOM: 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.
SHOWROOM
Largest movements
- Receivables within one year +€11,546
up €11,546 (+248.1%), from €4,654 to €16,200
of which Other amounts receivable: +€10,716
- Deferred charges and accrued income -€8,764
no longer reported in 2024 (was €8,764)
- Stocks and contracts +€1,542
up €1,542 (+2.4%), from €65,444 to €66,986
of which Stocks: +€1,542
- Cash -€991
down €991 (-17.2%), from €5,746 to €4,755
mainly Net result for the year (-€14,711) and Receivables within one year (-€11,546)
- Trade debts +€19,439
up €19,439 (+137.5%), from €14,139 to €33,578
- Profit (loss) carried forward -€14,711
down €14,711 (-45.6%), from -€32,228 to -€46,939
- Tax, wage and social debts -€1,714
no longer reported in 2024 (was €1,714)
- Gross operating margin -€31,304
down €31,304, from €18,421 to -€12,883
- Other operating charges -€19,541
down €19,541 (-96.0%), from €20,349 to €808
- Financial income -€2,581
down €2,581 (-98.1%), from €2,632 to €51
- Financial charges +€345
up €345 (+94.5%), from €365 to €710
of which Financial charges: +€440
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 | €88,699 | €91,671 | +€2,972 | +3.4% |
| Fixed assets | 21/28 | €4,091 | €3,730 | -€361 | -8.8% |
| Tangible fixed assets | 22/27 | €925 | €564 | -€361 | -39.0% |
| Plant, machinery and equipment | 23 | €925 | €564 | -€361 | -39.0% |
| Financial fixed assets | 28 | €3,166 | €3,166 | = | 0.0% |
| Current assets | 29/58 | €84,608 | €87,941 | +€3,333 | +3.9% |
| Stocks and contracts in progress | 3 | €65,444 | €66,986 | +€1,542 | +2.4% |
| Stocks | 30/36 | €52,944 | €54,486 | +€1,542 | +2.9% |
| Contracts in progress | 37 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,654 | €16,200 | +€11,546 | +248.1% |
| Trade receivables | 40 | €4,416 | €5,246 | +€830 | +18.8% |
| Other amounts receivable | 41 | €238 | €10,954 | +€10,716 | +4502.5% |
| Cash at bank and in hand | 54/58 | €5,746 | €4,755 | -€991 | -17.2% |
| Deferred charges and accrued income | 490/1 | €8,764 | - | -€8,764 | |
| Total equity and liabilities | 10/49 | €88,699 | €91,671 | +€2,972 | +3.4% |
| Equity | 10/15 | €7,654 | -€7,057 | -€14,711 | |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Capital | 10 | €37,184 | €37,184 | = | 0.0% |
| Issued capital | 100 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €2,698 | €2,698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,698 | €2,698 | = | 0.0% |
| Legal reserve | 130 | €2,698 | €2,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,228 | -€46,939 | -€14,711 | -45.6% |
| Amounts payable | 17/49 | €81,045 | €98,728 | +€17,683 | +21.8% |
| Amounts payable within one year | 42/48 | €77,938 | €95,621 | +€17,683 | +22.7% |
| Trade debts | 44 | €14,139 | €33,578 | +€19,439 | +137.5% |
| Suppliers | 440/4 | €14,139 | €33,578 | +€19,439 | +137.5% |
| Taxes, remuneration and social security | 45 | €1,714 | - | -€1,714 | |
| Taxes | 450/3 | €1,714 | - | -€1,714 | |
| Other amounts payable | 47/48 | €62,085 | €62,043 | -€42 | -0.1% |
| Accrued charges and deferred income | 492/3 | €3,107 | €3,107 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €361 | +€55 | +18.0% |
| Other operating charges | 640/8 | €20,349 | €808 | -€19,541 | -96.0% |
| Gross operating margin | 9900 | €18,421 | -€12,883 | -€31,304 | |
| Operating profit (loss) | 9901 | -€2,234 | -€14,052 | -€11,818 | -529.0% |
| Financial income | 75/76B | €2,632 | €51 | -€2,581 | -98.1% |
| Recurring financial income | 75 | €2,632 | €51 | -€2,581 | -98.1% |
| Financial charges | 65/66B | €365 | €710 | +€345 | +94.5% |
| Recurring financial charges | 65 | €270 | €710 | +€440 | +163.0% |
| Non-recurring financial charges | 66B | €95 | - | -€95 | |
| Profit (loss) for the period before taxes | 9903 | €33 | -€14,711 | -€14,744 | |
| Profit (loss) for the period | 9904 | €33 | -€14,711 | -€14,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €33 | -€14,711 | -€14,744 |
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.