Tipp: 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.
Tipp
Largest movements
- Tangible fixed assets -€4,445
down €4,445 (-27.5%), from €16,181 to €11,736
of which Furniture and vehicles: -€4,109
- Receivables within one year -€3,353
down €3,353 (-73.1%), from €4,586 to €1,234
of which Other amounts receivable: -€2,970
- Cash -€2,338
down €2,338 (-92.1%), from €2,538 to €200
mainly Net result for the year (-€5,169) and Other debts (-€5,016)
- Other debts -€5,016
no longer reported in 2024 (was €5,016)
- Profit (loss) carried forward -€3,345
new in 2024: -€3,345
- Reserves -€1,824
down €1,824 (-14.9%), from €12,253 to €10,429
- Gross operating margin -€38,834
down €38,834, from €38,269 to -€565
- Taxes -€10,671
down €10,671 (-99.3%), from €10,745 to €74
- Depreciation +€2,623
up €2,623 (+144.0%), from €1,822 to €4,445
- Financial charges -€477
down €477 (-84.7%), from €563 to €86
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 | €43,028 | €32,893 | -€10,135 | -23.6% |
| Fixed assets | 21/28 | €16,181 | €11,736 | -€4,445 | -27.5% |
| Tangible fixed assets | 22/27 | €16,181 | €11,736 | -€4,445 | -27.5% |
| Plant, machinery and equipment | 23 | €1,230 | €895 | -€336 | -27.3% |
| Furniture and vehicles | 24 | €14,951 | €10,842 | -€4,109 | -27.5% |
| Current assets | 29/58 | €26,847 | €21,156 | -€5,690 | -21.2% |
| Stocks and contracts in progress | 3 | €19,723 | €19,723 | = | 0.0% |
| Stocks | 30/36 | €19,723 | €19,723 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,586 | €1,234 | -€3,353 | -73.1% |
| Trade receivables | 40 | €383 | - | -€383 | |
| Other amounts receivable | 41 | €4,203 | €1,234 | -€2,970 | -70.6% |
| Cash at bank and in hand | 54/58 | €2,538 | €200 | -€2,338 | -92.1% |
| Total equity and liabilities | 10/49 | €43,028 | €32,893 | -€10,135 | -23.6% |
| Equity | 10/15 | €30,853 | €25,684 | -€5,169 | -16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,253 | €10,429 | -€1,824 | -14.9% |
| Distributable reserves | 133 | €12,253 | €10,429 | -€1,824 | -14.9% |
| Profit (loss) carried forward | 14 | - | -€3,345 | -€3,345 | |
| Amounts payable | 17/49 | €12,174 | €7,209 | -€4,966 | -40.8% |
| Amounts payable within one year | 42/48 | €12,174 | €7,209 | -€4,966 | -40.8% |
| Taxes, remuneration and social security | 45 | €7,159 | €7,209 | +€50 | +0.7% |
| Taxes | 450/3 | €7,159 | €7,209 | +€50 | +0.7% |
| Other amounts payable | 47/48 | €5,016 | - | -€5,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €4,445 | +€2,623 | +144.0% |
| Other operating charges | 640/8 | €119 | - | -€119 | |
| Gross operating margin | 9900 | €38,269 | -€565 | -€38,834 | |
| Operating profit (loss) | 9901 | €36,328 | -€5,009 | -€41,338 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €563 | €86 | -€477 | -84.7% |
| Recurring financial charges | 65 | €563 | €86 | -€477 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €35,766 | -€5,095 | -€40,862 | |
| Income taxes | 67/77 | €10,745 | €74 | -€10,671 | -99.3% |
| Profit (loss) for the period | 9904 | €25,021 | -€5,169 | -€30,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,021 | -€5,169 | -€30,191 |
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 1 October 2026 via checked.be.