TWO POINT FOUR: 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.
TWO POINT FOUR
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€49,925
up €49,925 (+56412.9%), from €89 to €50,014
- Tax, wage and social debts -€30,840
no longer reported in 2024 (was €30,840)
of which Taxes: -€30,806
- Trade debts -€10,109
down €10,109 (-88.7%), from €11,393 to €1,284
- Profit (loss) carried forward -€8,796
down €8,796 (-10.4%), from €84,556 to €75,760
- Taxes +€8,719
new in 2024: €8,719
- Gross operating margin -€64
new in 2024: -€64
- Financial charges +€14
new in 2024: €14
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €146,877 | €147,057 | +€180 | +0.1% |
| Current assets | 29/58 | €146,877 | €147,057 | +€180 | +0.1% |
| Amounts receivable within one year | 40/41 | - | €180 | +€180 | |
| Other amounts receivable | 41 | - | €180 | +€180 | |
| Cash at bank and in hand | 54/58 | €146,877 | €146,877 | = | 0.0% |
| Total equity and liabilities | 10/49 | €146,877 | €147,057 | +€180 | +0.1% |
| Equity | 10/15 | €104,556 | €95,760 | -€8,796 | -8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Share premium | 1100/10 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €84,556 | €75,760 | -€8,796 | -10.4% |
| Amounts payable | 17/49 | €42,321 | €51,298 | +€8,977 | +21.2% |
| Amounts payable within one year | 42/48 | €42,321 | €51,298 | +€8,977 | +21.2% |
| Trade debts | 44 | €11,393 | €1,284 | -€10,109 | -88.7% |
| Suppliers | 440/4 | €11,393 | €1,284 | -€10,109 | -88.7% |
| Taxes, remuneration and social security | 45 | €30,840 | - | -€30,840 | |
| Taxes | 450/3 | €30,806 | - | -€30,806 | |
| Remuneration and social security | 454/9 | €34 | - | -€34 | |
| Other amounts payable | 47/48 | €89 | €50,014 | +€49,925 | +56412.9% |
| Gross operating margin | 9900 | - | -€64 | -€64 | |
| Operating profit (loss) | 9901 | - | -€64 | -€64 | |
| Financial charges | 65/66B | - | €14 | +€14 | |
| Recurring financial charges | 65 | - | €14 | +€14 | |
| Profit (loss) for the period before taxes | 9903 | - | -€77 | -€77 | |
| Income taxes | 67/77 | - | €8,719 | +€8,719 | |
| Profit (loss) for the period | 9904 | - | -€8,796 | -€8,796 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€8,796 | -€8,796 |
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.