TINY BUGS: 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.
TINY BUGS
Largest movements
- Receivables within one year +€41,027
up €41,027 (+3617.9%), from €1,134 to €42,161
- Cash -€8,985
down €8,985 (-4.4%), from €204,899 to €195,915
mainly Receivables within one year (-€41,027) and Tax, wage and social debts (-€9,543)
- Tangible fixed assets -€2,743
down €2,743 (-38.2%), from €7,179 to €4,436
- Reserves +€33,800
up €33,800 (+43.6%), from €77,500 to €111,300
- Tax, wage and social debts -€9,543
down €9,543 (-24.8%), from €38,429 to €28,885
of which Taxes: -€7,043
- Trade debts +€6,637
up €6,637 (+169.1%), from €3,925 to €10,562
- Other debts -€4,585
down €4,585 (-5.8%), from €79,522 to €74,937
- Accrued charges and deferred income +€3,049
up €3,049 (+164.8%), from €1,850 to €4,900
- Write-downs -€10,800
down €10,800, from €5,400 to -€5,400
- Gross operating margin +€7,951
up €7,951 (+17.6%), from €45,221 to €53,172
- Financial charges +€4,958
up €4,958 (+167.2%), from €2,965 to €7,924
- Taxes +€3,423
up €3,423 (+31.1%), from €11,012 to €14,435
- Financial income +€872
up €872 (+716.7%), from €122 to €994
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 | €215,113 | €244,471 | +€29,359 | +13.6% |
| Fixed assets | 21/28 | €7,179 | €4,436 | -€2,743 | -38.2% |
| Tangible fixed assets | 22/27 | €7,179 | €4,436 | -€2,743 | -38.2% |
| Furniture and vehicles | 24 | €7,179 | €4,436 | -€2,743 | -38.2% |
| Current assets | 29/58 | €207,934 | €240,036 | +€32,102 | +15.4% |
| Amounts receivable within one year | 40/41 | €1,134 | €42,161 | +€41,027 | +3617.9% |
| Trade receivables | 40 | €1,134 | €42,161 | +€41,027 | +3617.9% |
| Cash at bank and in hand | 54/58 | €204,899 | €195,915 | -€8,985 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,901 | €1,960 | +€60 | +3.1% |
| Total equity and liabilities | 10/49 | €215,113 | €244,471 | +€29,359 | +13.6% |
| Equity | 10/15 | €91,386 | €125,187 | +€33,801 | +37.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,500 | €111,300 | +€33,800 | +43.6% |
| Distributable reserves | 133 | €77,500 | €111,300 | +€33,800 | +43.6% |
| Profit (loss) carried forward | 14 | €1,486 | €1,487 | +€1 | +0.1% |
| Amounts payable | 17/49 | €123,726 | €119,284 | -€4,443 | -3.6% |
| Amounts payable within one year | 42/48 | €121,876 | €114,384 | -€7,492 | -6.1% |
| Trade debts | 44 | €3,925 | €10,562 | +€6,637 | +169.1% |
| Suppliers | 440/4 | €3,925 | €10,562 | +€6,637 | +169.1% |
| Taxes, remuneration and social security | 45 | €38,429 | €28,885 | -€9,543 | -24.8% |
| Taxes | 450/3 | €35,929 | €28,885 | -€7,043 | -19.6% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €79,522 | €74,937 | -€4,585 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,850 | €4,900 | +€3,049 | +164.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €2,743 | +€625 | +29.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,400 | -€5,400 | -€10,800 | |
| Other operating charges | 640/8 | €1,265 | €664 | -€601 | -47.5% |
| Gross operating margin | 9900 | €45,221 | €53,172 | +€7,951 | +17.6% |
| Operating profit (loss) | 9901 | €36,437 | €55,165 | +€18,728 | +51.4% |
| Financial income | 75/76B | €122 | €994 | +€872 | +716.7% |
| Recurring financial income | 75 | €122 | €994 | +€872 | +716.7% |
| Financial charges | 65/66B | €2,965 | €7,924 | +€4,958 | +167.2% |
| Recurring financial charges | 65 | €2,965 | €7,924 | +€4,958 | +167.2% |
| Profit (loss) for the period before taxes | 9903 | €33,594 | €48,236 | +€14,642 | +43.6% |
| Income taxes | 67/77 | €11,012 | €14,435 | +€3,423 | +31.1% |
| Profit (loss) for the period | 9904 | €22,582 | €33,801 | +€11,219 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,582 | €33,801 | +€11,219 | +49.7% |
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 6 October 2026 via checked.be.