VAN OVERLOOP MARCEL: 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.
VAN OVERLOOP MARCEL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,228
down €2,228 (-3.8%), from -€58,737 to -€60,965
- Trade debts +€1,658
up €1,658 (+105.0%), from €1,579 to €3,237
- Other debts +€559
up €559 (+2.1%), from €27,258 to €27,818
- Gross operating margin -€54
down €54 (-5.4%), from -€1,004 to -€1,059
- Other operating charges +€35
up €35 (+3.1%), from €1,134 to €1,169
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 | €23,164 | €23,164 | = | 0.0% |
| Current assets | 29/58 | €23,164 | €23,164 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,043 | €23,043 | = | 0.0% |
| Trade receivables | 40 | €22,113 | €22,113 | = | 0.0% |
| Other amounts receivable | 41 | €930 | €930 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122 | €122 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,164 | €23,164 | = | 0.0% |
| Equity | 10/15 | -€6,232 | -€8,460 | -€2,228 | -35.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €46,300 | €46,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,440 | €44,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,737 | -€60,965 | -€2,228 | -3.8% |
| Amounts payable | 17/49 | €29,397 | €31,625 | +€2,228 | +7.6% |
| Amounts payable within one year | 42/48 | €28,837 | €31,054 | +€2,217 | +7.7% |
| Trade debts | 44 | €1,579 | €3,237 | +€1,658 | +105.0% |
| Suppliers | 440/4 | €1,579 | €3,237 | +€1,658 | +105.0% |
| Other amounts payable | 47/48 | €27,258 | €27,818 | +€559 | +2.1% |
| Accrued charges and deferred income | 492/3 | €559 | €570 | +€11 | +2.0% |
| Other operating charges | 640/8 | €1,134 | €1,169 | +€35 | +3.1% |
| Gross operating margin | 9900 | -€1,004 | -€1,059 | -€54 | -5.4% |
| Operating profit (loss) | 9901 | -€2,138 | -€2,228 | -€90 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,138 | -€2,228 | -€90 | -4.2% |
| Profit (loss) for the period | 9904 | -€2,138 | -€2,228 | -€90 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,138 | -€2,228 | -€90 | -4.2% |
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 28 September 2026 via checked.be.