SKETCH TWO: 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.
SKETCH TWO
Largest movements
- Receivables within one year +€9,478
up €9,478 (+199.7%), from €4,746 to €14,224
of which Trade receivables: +€12,553
- Deferred charges and accrued income -€4,030
no longer reported in 2024 (was €4,030)
- Financial fixed assets -€2,385
no longer reported in 2024 (was €2,385)
- Other debts +€31,266
up €31,266 (+152.9%), from €20,442 to €51,707
- Profit (loss) carried forward -€30,802
down €30,802 (-75.0%), from -€41,044 to -€71,846
- Trade debts +€2,232
up €2,232 (+82.2%), from €2,716 to €4,948
- Tax, wage and social debts +€861
up €861 (+36.3%), from €2,374 to €3,235
of which Remuneration and social security: +€652
- Accrued charges and deferred income -€484
down €484 (-58.4%), from €828 to €345
- Gross operating margin +€1,717
up €1,717 (+5.5%), from -€31,197 to -€29,479
- Other operating charges +€879
up €879 (+397.5%), from €221 to €1,100
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 | €11,487 | €14,560 | +€3,073 | +26.8% |
| Fixed assets | 21/28 | €2,385 | - | -€2,385 | |
| Financial fixed assets | 28 | €2,385 | - | -€2,385 | |
| Current assets | 29/58 | €9,102 | €14,560 | +€5,458 | +60.0% |
| Amounts receivable within one year | 40/41 | €4,746 | €14,224 | +€9,478 | +199.7% |
| Trade receivables | 40 | €1,241 | €13,794 | +€12,553 | +1011.6% |
| Other amounts receivable | 41 | €3,505 | €430 | -€3,075 | -87.7% |
| Cash at bank and in hand | 54/58 | €327 | €336 | +€9 | +2.9% |
| Deferred charges and accrued income | 490/1 | €4,030 | - | -€4,030 | |
| Total equity and liabilities | 10/49 | €11,487 | €14,560 | +€3,073 | +26.8% |
| Equity | 10/15 | -€14,873 | -€45,675 | -€30,802 | -207.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €6,171 | €6,171 | = | 0.0% |
| Distributable reserves | 133 | €6,171 | €6,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,044 | -€71,846 | -€30,802 | -75.0% |
| Amounts payable | 17/49 | €26,360 | €60,235 | +€33,875 | +128.5% |
| Amounts payable within one year | 42/48 | €25,532 | €59,891 | +€34,359 | +134.6% |
| Trade debts | 44 | €2,716 | €4,948 | +€2,232 | +82.2% |
| Suppliers | 440/4 | €2,716 | €4,948 | +€2,232 | +82.2% |
| Taxes, remuneration and social security | 45 | €2,374 | €3,235 | +€861 | +36.3% |
| Taxes | 450/3 | €2,374 | €2,583 | +€209 | +8.8% |
| Remuneration and social security | 454/9 | - | €652 | +€652 | |
| Other amounts payable | 47/48 | €20,442 | €51,707 | +€31,266 | +152.9% |
| Accrued charges and deferred income | 492/3 | €828 | €345 | -€484 | -58.4% |
| Other operating charges | 640/8 | €221 | €1,100 | +€879 | +397.5% |
| Gross operating margin | 9900 | -€31,197 | -€29,479 | +€1,717 | +5.5% |
| Operating profit (loss) | 9901 | -€31,418 | -€30,579 | +€839 | +2.7% |
| Financial charges | 65/66B | €108 | €14 | -€94 | -87.2% |
| Recurring financial charges | 65 | €108 | €14 | -€94 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,526 | -€30,593 | +€933 | +3.0% |
| Income taxes | 67/77 | - | €209 | +€209 | |
| Profit (loss) for the period | 9904 | -€31,526 | -€30,802 | +€723 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,526 | -€30,802 | +€723 | +2.3% |
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 2 October 2026 via checked.be.