THE VIEW EVENT: 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.
THE VIEW EVENT
Largest movements
- Tangible fixed assets -€11,906
down €11,906 (-2.6%), from €455,006 to €443,100
- Other debts +€23,300
up €23,300 (+9.4%), from €247,370 to €270,670
- Profit (loss) carried forward -€20,556
down €20,556 (-81.7%), from -€25,147 to -€45,703
- Debts after one year -€19,294
down €19,294 (-9.1%), from €211,443 to €192,149
- Gross operating margin -€12,969
down €12,969, from €10,780 to -€2,189
- Other operating charges +€2,991
new in 2024: €2,991
- Financial charges -€320
down €320 (-8.4%), from €3,790 to €3,470
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 | €459,896 | €445,087 | -€14,809 | -3.2% |
| Fixed assets | 21/28 | €455,006 | €443,100 | -€11,906 | -2.6% |
| Tangible fixed assets | 22/27 | €455,006 | €443,100 | -€11,906 | -2.6% |
| Land and buildings | 22 | €455,006 | €443,100 | -€11,906 | -2.6% |
| Current assets | 29/58 | €4,890 | €1,987 | -€2,903 | -59.4% |
| Amounts receivable within one year | 40/41 | €700 | - | -€700 | |
| Other amounts receivable | 41 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €4,190 | €1,987 | -€2,203 | -52.6% |
| Total equity and liabilities | 10/49 | €459,896 | €445,087 | -€14,809 | -3.2% |
| Equity | 10/15 | -€22,147 | -€42,703 | -€20,556 | -92.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,147 | -€45,703 | -€20,556 | -81.7% |
| Amounts payable | 17/49 | €482,043 | €487,790 | +€5,747 | +1.2% |
| Amounts payable after more than one year | 17 | €211,443 | €192,149 | -€19,294 | -9.1% |
| Financial debts | 170/4 | €211,443 | €192,149 | -€19,294 | -9.1% |
| Amounts payable within one year | 42/48 | €270,600 | €295,641 | +€25,041 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €22,730 | €24,471 | +€1,741 | +7.7% |
| Trade debts | 44 | €500 | €500 | = | 0.0% |
| Suppliers | 440/4 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €247,370 | €270,670 | +€23,300 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,906 | €11,906 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,991 | +€2,991 | |
| Gross operating margin | 9900 | €10,780 | -€2,189 | -€12,969 | |
| Operating profit (loss) | 9901 | -€1,126 | -€17,086 | -€15,960 | -1417.2% |
| Financial charges | 65/66B | €3,790 | €3,470 | -€320 | -8.4% |
| Recurring financial charges | 65 | €3,790 | €3,470 | -€320 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,916 | -€20,556 | -€15,640 | -318.2% |
| Profit (loss) for the period | 9904 | -€4,916 | -€20,556 | -€15,640 | -318.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,916 | -€20,556 | -€15,640 | -318.2% |
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 7 October 2026 via checked.be.