SS Concept: 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.
SS Concept
Largest movements
- Receivables within one year +€62,252
up €62,252 (+83.7%), from €74,408 to €136,661
of which Trade receivables: +€64,139
- Tangible fixed assets +€4,405
new in 2024: €4,405
- Intangible fixed assets -€3,000
down €3,000 (-10.8%), from €27,707 to €24,707
- Cash -€1,736
down €1,736 (-44.0%), from €3,946 to €2,211
mainly Receivables within one year (-€62,252) and Investment in fixed assets (net) (-€5,450)
- Trade debts +€52,420
up €52,420 (+62.3%), from €84,125 to €136,545
- Reserves +€11,383
up €11,383 (+109.0%), from €10,442 to €21,825
- Other debts -€2,000
no longer reported in 2024 (was €2,000)
- Turnover -€515,316
no longer reported in 2024 (was €515,316)
- Purchases and services -€491,995
no longer reported in 2024 (was €491,995)
- Financial income +€5,420
up €5,420 (+401478.5%), from €1 to €5,421
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 | €106,061 | €168,745 | +€62,683 | +59.1% |
| Fixed assets | 21/28 | €27,707 | €29,112 | +€1,405 | +5.1% |
| Intangible fixed assets | 21 | €27,707 | €24,707 | -€3,000 | -10.8% |
| Tangible fixed assets | 22/27 | - | €4,405 | +€4,405 | |
| Furniture and vehicles | 24 | - | €4,405 | +€4,405 | |
| Current assets | 29/58 | €78,355 | €139,633 | +€61,278 | +78.2% |
| Amounts receivable within one year | 40/41 | €74,408 | €136,661 | +€62,252 | +83.7% |
| Trade receivables | 40 | €71,518 | €135,657 | +€64,139 | +89.7% |
| Other amounts receivable | 41 | €2,890 | €1,003 | -€1,886 | -65.3% |
| Cash at bank and in hand | 54/58 | €3,946 | €2,211 | -€1,736 | -44.0% |
| Deferred charges and accrued income | 490/1 | - | €761 | +€761 | |
| Total equity and liabilities | 10/49 | €106,061 | €168,745 | +€62,683 | +59.1% |
| Equity | 10/15 | €12,302 | €23,685 | +€11,383 | +92.5% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €10,442 | €21,825 | +€11,383 | +109.0% |
| Distributable reserves | 133 | €10,442 | €21,825 | +€11,383 | +109.0% |
| Amounts payable | 17/49 | €93,760 | €145,060 | +€51,300 | +54.7% |
| Amounts payable within one year | 42/48 | €93,760 | €144,379 | +€50,619 | +54.0% |
| Trade debts | 44 | €84,125 | €136,545 | +€52,420 | +62.3% |
| Suppliers | 440/4 | €84,125 | €136,545 | +€52,420 | +62.3% |
| Taxes, remuneration and social security | 45 | €7,634 | €7,833 | +€199 | +2.6% |
| Taxes | 450/3 | €7,634 | €7,833 | +€199 | +2.6% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | - | €681 | +€681 | |
| Turnover | 70 | €515,316 | - | -€515,316 | |
| Goods, raw materials, services and sundry goods | 60/61 | €491,995 | - | -€491,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €4,045 | +€1,751 | +76.4% |
| Other operating charges | 640/8 | €1,458 | €1,519 | +€62 | +4.2% |
| Gross operating margin | 9900 | €23,322 | €19,669 | -€3,653 | -15.7% |
| Operating profit (loss) | 9901 | €19,571 | €14,105 | -€5,466 | -27.9% |
| Financial income | 75/76B | €1 | €5,421 | +€5,420 | +401478.5% |
| Recurring financial income | 75 | €1 | €5,421 | +€5,420 | +401478.5% |
| Financial charges | 65/66B | €1,496 | €315 | -€1,181 | -78.9% |
| Recurring financial charges | 65 | €1,496 | €315 | -€1,181 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €18,076 | €19,212 | +€1,136 | +6.3% |
| Income taxes | 67/77 | €7,634 | €7,829 | +€194 | +2.5% |
| Profit (loss) for the period | 9904 | €10,442 | €11,383 | +€941 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,442 | €11,383 | +€941 | +9.0% |
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 5 October 2026 via checked.be.