SPOTLIGHTS: 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.
SPOTLIGHTS
Largest movements
- Intangible fixed assets -€7,322
down €7,322 (-5.9%), from €123,430 to €116,108
- Cash +€5,741
up €5,741 (+102.0%), from €5,631 to €11,372
mainly Depreciation (+€27,262) and Other debts (+€14,986)
- Receivables within one year -€3,978
down €3,978 (-100.0%), from €3,978 to €0
of which Other amounts receivable: -€3,676
- Deferred charges and accrued income +€2,587
up €2,587 (+2538.9%), from €102 to €2,689
- Profit (loss) carried forward -€15,213
down €15,213, from €172 to -€15,040
- Other debts +€14,986
up €14,986 (+3680.3%), from €407 to €15,393
- Trade debts -€10,835
down €10,835 (-87.7%), from €12,350 to €1,514
- Accrued charges and deferred income +€7,549
new in 2024: €7,549
- Depreciation +€27,262
new in 2024: €27,262
- Gross operating margin +€11,960
up €11,960 (+1929.1%), from €620 to €12,580
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 | €133,141 | €130,169 | -€2,972 | -2.2% |
| Fixed assets | 21/28 | €123,430 | €116,108 | -€7,322 | -5.9% |
| Intangible fixed assets | 21 | €123,430 | €116,108 | -€7,322 | -5.9% |
| Current assets | 29/58 | €9,711 | €14,061 | +€4,350 | +44.8% |
| Amounts receivable within one year | 40/41 | €3,978 | €0 | -€3,978 | -100.0% |
| Trade receivables | 40 | €303 | €0 | -€303 | -100.0% |
| Other amounts receivable | 41 | €3,676 | €0 | -€3,676 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,631 | €11,372 | +€5,741 | +102.0% |
| Deferred charges and accrued income | 490/1 | €102 | €2,689 | +€2,587 | +2538.9% |
| Total equity and liabilities | 10/49 | €133,141 | €130,169 | -€2,972 | -2.2% |
| Equity | 10/15 | €83,506 | €68,293 | -€15,213 | -18.2% |
| Contributions | 10/11 | €83,333 | €83,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172 | -€15,040 | -€15,213 | |
| Amounts payable | 17/49 | €49,635 | €61,875 | +€12,240 | +24.7% |
| Amounts payable after more than one year | 17 | €36,817 | €36,817 | = | 0.0% |
| Financial debts | 170/4 | €36,817 | €36,817 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,818 | €17,510 | +€4,691 | +36.6% |
| Financial debts | 43 | €18 | €417 | +€398 | +2189.7% |
| Credit institutions | 430/8 | €18 | €417 | +€398 | +2189.7% |
| Trade debts | 44 | €12,350 | €1,514 | -€10,835 | -87.7% |
| Suppliers | 440/4 | €12,350 | €1,514 | -€10,835 | -87.7% |
| Taxes, remuneration and social security | 45 | €43 | €186 | +€142 | +330.5% |
| Taxes | 450/3 | €43 | €186 | +€142 | +330.5% |
| Other amounts payable | 47/48 | €407 | €15,393 | +€14,986 | +3680.3% |
| Accrued charges and deferred income | 492/3 | - | €7,549 | +€7,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27,262 | +€27,262 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €620 | €12,580 | +€11,960 | +1929.1% |
| Operating profit (loss) | 9901 | €236 | -€15,070 | -€15,305 | |
| Financial charges | 65/66B | €20 | €143 | +€123 | +614.3% |
| Recurring financial charges | 65 | €20 | €143 | +€123 | +614.3% |
| Profit (loss) for the period before taxes | 9903 | €216 | -€15,213 | -€15,428 | |
| Income taxes | 67/77 | €43 | €0 | -€43 | -100.0% |
| Profit (loss) for the period | 9904 | €172 | -€15,213 | -€15,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €172 | -€15,213 | -€15,385 |
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 29 September 2026 via checked.be.