TOP CHASSIS: 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.
TOP CHASSIS
Largest movements
- Tangible fixed assets -€11,040
down €11,040 (-45.5%), from €24,290 to €13,250
- Cash +€8,295
up €8,295 (+137.2%), from €6,044 to €14,339
mainly Net result for the year (+€13,598) and Depreciation (+€11,040)
- Receivables within one year -€2,157
down €2,157 (-60.9%), from €3,543 to €1,386
of which Trade receivables: -€1,428
- Other debts -€13,736
down €13,736 (-47.3%), from €29,036 to €15,300
- Profit (loss) carried forward +€13,598
up €13,598 (+68.2%), from -€19,939 to -€6,341
- Trade debts -€6,208
down €6,208 (-98.5%), from €6,300 to €92
- Accrued charges and deferred income +€1,650
new in 2024: €1,650
- Gross operating margin +€13,963
up €13,963 (+93.5%), from €14,931 to €28,894
- Taxes -€1,280
no longer reported in 2024 (was €1,280)
- Other operating charges -€885
down €885 (-19.5%), from €4,539 to €3,654
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 | €33,997 | €29,301 | -€4,696 | -13.8% |
| Fixed assets | 21/28 | €24,290 | €13,250 | -€11,040 | -45.5% |
| Tangible fixed assets | 22/27 | €24,290 | €13,250 | -€11,040 | -45.5% |
| Furniture and vehicles | 24 | €24,290 | €13,250 | -€11,040 | -45.5% |
| Current assets | 29/58 | €9,707 | €16,051 | +€6,344 | +65.4% |
| Amounts receivable within one year | 40/41 | €3,543 | €1,386 | -€2,157 | -60.9% |
| Trade receivables | 40 | €1,650 | €222 | -€1,428 | -86.5% |
| Other amounts receivable | 41 | €1,893 | €1,164 | -€729 | -38.5% |
| Cash at bank and in hand | 54/58 | €6,044 | €14,339 | +€8,295 | +137.2% |
| Deferred charges and accrued income | 490/1 | €120 | €326 | +€206 | +171.7% |
| Total equity and liabilities | 10/49 | €33,997 | €29,301 | -€4,696 | -13.8% |
| Equity | 10/15 | -€1,339 | €12,259 | +€13,598 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€19,939 | -€6,341 | +€13,598 | +68.2% |
| Amounts payable | 17/49 | €35,336 | €17,042 | -€18,294 | -51.8% |
| Amounts payable within one year | 42/48 | €35,336 | €15,392 | -€19,944 | -56.4% |
| Trade debts | 44 | €6,300 | €92 | -€6,208 | -98.5% |
| Suppliers | 440/4 | €6,300 | €92 | -€6,208 | -98.5% |
| Other amounts payable | 47/48 | €29,036 | €15,300 | -€13,736 | -47.3% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,040 | €11,040 | = | 0.0% |
| Other operating charges | 640/8 | €4,539 | €3,654 | -€885 | -19.5% |
| Non-recurring operating charges | 66A | €346 | €323 | -€23 | -6.6% |
| Gross operating margin | 9900 | €14,931 | €28,894 | +€13,963 | +93.5% |
| Operating profit (loss) | 9901 | -€994 | €13,877 | +€14,871 | |
| Financial income | 75/76B | €157 | €1 | -€156 | -99.4% |
| Recurring financial income | 75 | €157 | €1 | -€156 | -99.4% |
| Financial charges | 65/66B | €178 | €280 | +€102 | +57.3% |
| Recurring financial charges | 65 | €178 | €280 | +€102 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,015 | €13,598 | +€14,613 | |
| Income taxes | 67/77 | €1,280 | - | -€1,280 | |
| Profit (loss) for the period | 9904 | -€2,295 | €13,598 | +€15,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,295 | €13,598 | +€15,893 |
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 8 October 2026 via checked.be.