Testopedia: 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.
Testopedia
Largest movements
- Receivables within one year +€18,948
up €18,948 (+2014.5%), from €941 to €19,889
of which Trade receivables: +€19,889
- Cash +€3,094
up €3,094 (+17.8%), from €17,408 to €20,501
mainly Trade debts (+€15,399) and Net result for the year (+€9,420)
- Deferred charges and accrued income +€1,374
up €1,374 (+715.1%), from €192 to €1,566
- Trade debts +€15,399
up €15,399 (+629.3%), from €2,447 to €17,846
- Profit (loss) carried forward +€6,407
no longer reported in 2024 (was -€6,407)
- Reserves +€3,013
new in 2024: €3,013
- Other debts -€2,500
down €2,500 (-12.5%), from €20,000 to €17,500
- Tax, wage and social debts +€1,096
new in 2024: €1,096
- Gross operating margin +€16,794
up €16,794, from -€6,000 to €10,794
- Taxes +€763
new in 2024: €763
- Financial charges +€140
up €140 (+633.7%), from €22 to €162
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 | €18,540 | €41,956 | +€23,415 | +126.3% |
| Current assets | 29/58 | €18,540 | €41,956 | +€23,415 | +126.3% |
| Amounts receivable within one year | 40/41 | €941 | €19,889 | +€18,948 | +2014.5% |
| Trade receivables | 40 | - | €19,889 | +€19,889 | |
| Other amounts receivable | 41 | €941 | - | -€941 | |
| Cash at bank and in hand | 54/58 | €17,408 | €20,501 | +€3,094 | +17.8% |
| Deferred charges and accrued income | 490/1 | €192 | €1,566 | +€1,374 | +715.1% |
| Total equity and liabilities | 10/49 | €18,540 | €41,956 | +€23,415 | +126.3% |
| Equity | 10/15 | -€3,907 | €5,513 | +€9,420 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €3,013 | +€3,013 | |
| Distributable reserves | 133 | - | €3,013 | +€3,013 | |
| Profit (loss) carried forward | 14 | -€6,407 | - | +€6,407 | |
| Amounts payable | 17/49 | €22,447 | €36,442 | +€13,995 | +62.3% |
| Amounts payable within one year | 42/48 | €22,447 | €36,442 | +€13,995 | +62.3% |
| Trade debts | 44 | €2,447 | €17,846 | +€15,399 | +629.3% |
| Suppliers | 440/4 | €2,447 | €17,846 | +€15,399 | +629.3% |
| Taxes, remuneration and social security | 45 | - | €1,096 | +€1,096 | |
| Taxes | 450/3 | - | €1,096 | +€1,096 | |
| Other amounts payable | 47/48 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Other operating charges | 640/8 | €384 | €449 | +€65 | +16.9% |
| Gross operating margin | 9900 | -€6,000 | €10,794 | +€16,794 | |
| Operating profit (loss) | 9901 | -€6,385 | €10,345 | +€16,730 | |
| Financial charges | 65/66B | €22 | €162 | +€140 | +633.7% |
| Recurring financial charges | 65 | €22 | €162 | +€140 | +633.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,407 | €10,183 | +€16,590 | |
| Income taxes | 67/77 | - | €763 | +€763 | |
| Profit (loss) for the period | 9904 | -€6,407 | €9,420 | +€15,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,407 | €9,420 | +€15,827 |
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 30 September 2026 via checked.be.