tomgalle.com: what changed
Two financial 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.
tomgalle.com
Largest movements
- Cash +€27,348
up €27,348 (+471%), from €5,807 to €33,155
mainly Net result for the year (+€44,703) and Depreciation (+€19,630)
- Tangible fixed assets -€19,417
down €19,417 (-45.4%), from €42,814 to €23,397
- Receivables within one year +€4,946
up €4,946 (+158%), from €3,127 to €8,073
of which Other amounts receivable: +€5,282
- Profit (loss) carried forward +€44,703
up €44,703, from -€1,627 to €43,076
- Trade debts -€38,504
down €38,504 (-79.6%), from €48,385 to €9,881
- Tax, wage and social debts +€6,676
new in 2024: €6,676
- Gross operating margin +€56,887
up €56,887 (+300%), from €18,934 to €75,821
- Taxes +€10,941
new in 2024: €10,941
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.
Derived cash bridge
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 | €51,758 | €64,633 | +€12,875 | +24.9% |
| Fixed assets | 21/28 | €42,814 | €23,397 | -€19,417 | -45.4% |
| Tangible fixed assets | 22/27 | €42,814 | €23,397 | -€19,417 | -45.4% |
| Furniture and vehicles | 24 | €42,814 | €23,397 | -€19,417 | -45.4% |
| Current assets | 29/58 | €8,944 | €41,236 | +€32,292 | +361% |
| Amounts receivable within one year | 40/41 | €3,127 | €8,073 | +€4,946 | +158% |
| Trade receivables | 40 | €540 | €204 | -€336 | -62.3% |
| Other amounts receivable | 41 | €2,587 | €7,869 | +€5,282 | +204% |
| Cash at bank and in hand | 54/58 | €5,807 | €33,155 | +€27,348 | +471% |
| Deferred charges and accrued income | 490/1 | €10 | €9 | -€2 | -18.2% |
| Total equity and liabilities | 10/49 | €51,758 | €64,633 | +€12,875 | +24.9% |
| Equity | 10/15 | €3,373 | €48,076 | +€44,703 | +1,325% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,627 | €43,076 | +€44,703 | |
| Amounts payable | 17/49 | €48,385 | €16,557 | -€31,828 | -65.8% |
| Amounts payable within one year | 42/48 | €48,385 | €16,557 | -€31,828 | -65.8% |
| Trade debts | 44 | €48,385 | €9,881 | -€38,504 | -79.6% |
| Suppliers | 440/4 | €48,385 | €9,881 | -€38,504 | -79.6% |
| Taxes, remuneration and social security | 45 | - | €6,676 | +€6,676 | |
| Taxes | 450/3 | - | €6,676 | +€6,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,563 | €19,630 | +€66 | +0.3% |
| Other operating charges | 640/8 | €921 | €387 | -€534 | -57.9% |
| Gross operating margin | 9900 | €18,934 | €75,821 | +€56,887 | +300% |
| Operating profit (loss) | 9901 | -€1,550 | €55,804 | +€57,354 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +77.0% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +77.0% |
| Financial charges | 65/66B | €79 | €164 | +€85 | +108% |
| Recurring financial charges | 65 | €79 | €164 | +€85 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€1,627 | €55,644 | +€57,271 | |
| Income taxes | 67/77 | - | €10,941 | +€10,941 | |
| Profit (loss) for the period | 9904 | -€1,627 | €44,703 | +€46,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,627 | €44,703 | +€46,330 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.