Tout simplement CD: 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.
Tout simplement CD
Largest movements
- Tangible fixed assets +€28,331
up €28,331 (+339.9%), from €8,336 to €36,667
of which Furniture and vehicles: +€17,012
- Receivables within one year -€737
down €737 (-27.2%), from €2,710 to €1,974
of which Trade receivables: -€737
- Cash +€720
up €720 (+9.2%), from €7,849 to €8,569
mainly Other debts (+€17,405) and Trade debts (+€10,172)
- Deferred charges and accrued income +€590
up €590 (+160.6%), from €367 to €958
- Other debts +€17,405
up €17,405 (+171.4%), from €10,152 to €27,557
- Trade debts +€10,172
up €10,172 (+19.4%), from €52,486 to €62,658
- Profit (loss) carried forward +€1,474
up €1,474 (+2.5%), from -€59,744 to -€58,270
- Gross operating margin +€55,003
up €55,003 (+637.1%), from €8,634 to €63,637
- Staff costs +€28,417
up €28,417 (+127.2%), from €22,343 to €50,760
- Depreciation -€2,366
down €2,366 (-25.6%), from €9,237 to €6,871
- Other operating charges -€1,461
down €1,461 (-40.4%), from €3,618 to €2,157
- Financial charges +€990
up €990 (+73.9%), from €1,340 to €2,330
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 | €22,723 | €51,628 | +€28,905 | +127.2% |
| Fixed assets | 21/28 | €11,796 | €40,127 | +€28,331 | +240.2% |
| Tangible fixed assets | 22/27 | €8,336 | €36,667 | +€28,331 | +339.9% |
| Plant, machinery and equipment | 23 | €2,868 | €1,260 | -€1,608 | -56.1% |
| Furniture and vehicles | 24 | €5,468 | €22,479 | +€17,012 | +311.1% |
| Other tangible fixed assets | 26 | - | €12,928 | +€12,928 | |
| Financial fixed assets | 28 | €3,460 | €3,460 | = | 0.0% |
| Current assets | 29/58 | €10,927 | €11,500 | +€574 | +5.3% |
| Amounts receivable within one year | 40/41 | €2,710 | €1,974 | -€737 | -27.2% |
| Trade receivables | 40 | €2,710 | €1,974 | -€737 | -27.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,849 | €8,569 | +€720 | +9.2% |
| Deferred charges and accrued income | 490/1 | €367 | €958 | +€590 | +160.6% |
| Total equity and liabilities | 10/49 | €22,723 | €51,628 | +€28,905 | +127.2% |
| Equity | 10/15 | -€49,744 | -€48,270 | +€1,474 | +3.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,744 | -€58,270 | +€1,474 | +2.5% |
| Amounts payable | 17/49 | €72,467 | €99,898 | +€27,431 | +37.9% |
| Amounts payable within one year | 42/48 | €71,601 | €99,487 | +€27,886 | +38.9% |
| Trade debts | 44 | €52,486 | €62,658 | +€10,172 | +19.4% |
| Suppliers | 440/4 | €52,486 | €62,658 | +€10,172 | +19.4% |
| Taxes, remuneration and social security | 45 | €8,963 | €9,272 | +€309 | +3.4% |
| Taxes | 450/3 | €8,674 | €7,235 | -€1,438 | -16.6% |
| Remuneration and social security | 454/9 | €289 | €2,036 | +€1,747 | +604.5% |
| Other amounts payable | 47/48 | €10,152 | €27,557 | +€17,405 | +171.4% |
| Accrued charges and deferred income | 492/3 | €866 | €411 | -€455 | -52.5% |
| Remuneration, social security and pensions | 62 | €22,343 | €50,760 | +€28,417 | +127.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,237 | €6,871 | -€2,366 | -25.6% |
| Other operating charges | 640/8 | €3,618 | €2,157 | -€1,461 | -40.4% |
| Non-recurring operating charges | 66A | €0 | €624 | +€624 | |
| Gross operating margin | 9900 | €8,634 | €63,637 | +€55,003 | +637.1% |
| Operating profit (loss) | 9901 | -€26,564 | €3,225 | +€29,788 | |
| Financial income | 75/76B | €1,108 | €914 | -€194 | -17.5% |
| Recurring financial income | 75 | €1,108 | €914 | -€194 | -17.5% |
| Financial charges | 65/66B | €1,340 | €2,330 | +€990 | +73.9% |
| Recurring financial charges | 65 | €1,340 | €2,330 | +€990 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,796 | €1,808 | +€28,604 | |
| Income taxes | 67/77 | €269 | €335 | +€66 | +24.5% |
| Profit (loss) for the period | 9904 | -€27,065 | €1,474 | +€28,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,065 | €1,474 | +€28,538 |
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 30 September 2026 via checked.be.