SINGULARITI: 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.
SINGULARITI
Largest movements
- Receivables within one year -€14,569
down €14,569 (-35.5%), from €41,008 to €26,439
of which Other amounts receivable: -€12,500
- Deferred charges and accrued income +€5,184
new in 2024: €5,184
- Tangible fixed assets +€3,779
up €3,779 (+63.9%), from €5,911 to €9,690
of which Furniture and vehicles: +€3,993
- Cash +€908
up €908 (+2.5%), from €36,307 to €37,215
mainly Net result for the year (+€41,788) and Receivables within one year (+€14,569)
- Profit (loss) carried forward -€5,271
down €5,271 (-7.9%), from €67,112 to €61,841
- Trade debts +€1,729
up €1,729 (+327.9%), from €527 to €2,257
- Tax, wage and social debts -€997
down €997 (-8.7%), from €11,427 to €10,430
- Gross operating margin +€17,396
up €17,396 (+42.8%), from €40,660 to €58,055
- Taxes +€3,657
up €3,657 (+47.8%), from €7,653 to €11,310
- Depreciation +€804
up €804 (+24.4%), from €3,295 to €4,098
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 | €83,225 | €78,527 | -€4,698 | -5.6% |
| Fixed assets | 21/28 | €5,911 | €9,690 | +€3,779 | +63.9% |
| Tangible fixed assets | 22/27 | €5,911 | €9,690 | +€3,779 | +63.9% |
| Plant, machinery and equipment | 23 | €308 | €93 | -€214 | -69.6% |
| Furniture and vehicles | 24 | €5,603 | €9,596 | +€3,993 | +71.3% |
| Current assets | 29/58 | €77,315 | €68,838 | -€8,477 | -11.0% |
| Amounts receivable within one year | 40/41 | €41,008 | €26,439 | -€14,569 | -35.5% |
| Trade receivables | 40 | €28,508 | €26,439 | -€2,069 | -7.3% |
| Other amounts receivable | 41 | €12,500 | - | -€12,500 | |
| Cash at bank and in hand | 54/58 | €36,307 | €37,215 | +€908 | +2.5% |
| Deferred charges and accrued income | 490/1 | - | €5,184 | +€5,184 | |
| Total equity and liabilities | 10/49 | €83,225 | €78,527 | -€4,698 | -5.6% |
| Equity | 10/15 | €71,112 | €65,841 | -€5,271 | -7.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,112 | €61,841 | -€5,271 | -7.9% |
| Amounts payable | 17/49 | €12,114 | €12,687 | +€573 | +4.7% |
| Amounts payable within one year | 42/48 | €12,114 | €12,687 | +€573 | +4.7% |
| Trade debts | 44 | €527 | €2,257 | +€1,729 | +327.9% |
| Suppliers | 440/4 | €527 | €2,257 | +€1,729 | +327.9% |
| Taxes, remuneration and social security | 45 | €11,427 | €10,430 | -€997 | -8.7% |
| Taxes | 450/3 | €11,427 | €10,430 | -€997 | -8.7% |
| Other amounts payable | 47/48 | €159 | - | -€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €4,098 | +€804 | +24.4% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €40,660 | €58,055 | +€17,396 | +42.8% |
| Operating profit (loss) | 9901 | €36,871 | €53,451 | +€16,580 | +45.0% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100.0% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100.0% |
| Financial charges | 65/66B | €499 | €353 | -€146 | -29.2% |
| Recurring financial charges | 65 | €499 | €353 | -€146 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €36,392 | €53,098 | +€16,706 | +45.9% |
| Income taxes | 67/77 | €7,653 | €11,310 | +€3,657 | +47.8% |
| Profit (loss) for the period | 9904 | €28,739 | €41,788 | +€13,049 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,739 | €41,788 | +€13,049 | +45.4% |
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 10 October 2026 via checked.be.