VARIANIN: 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.
VARIANIN
Largest movements
- Tangible fixed assets -€3,342
no longer reported in 2024 (was €3,342)
- Receivables within one year -€1,286
down €1,286 (-7.8%), from €16,438 to €15,152
of which Other amounts receivable: -€6,099
- Stocks and contracts -€1,228
no longer reported in 2024 (was €1,228)
- Deferred charges and accrued income -€814
no longer reported in 2024 (was €814)
- Cash -€666
no longer reported in 2024 (was €666)
mainly Net result for the year (-€9,469)
- Profit (loss) carried forward -€9,469
down €9,469 (-66.4%), from €14,271 to €4,802
- Tax, wage and social debts +€1,003
up €1,003 (+169%), from €592 to €1,595
- Short-term financial debts +€746
up €746 (+51.8%), from €1,441 to €2,187
- Trade debts +€387
up €387 (+593%), from €65 to €453
- Gross operating margin +€5,493
up €5,493 (+75.6%), from -€7,263 to -€1,770
- Other operating charges +€4,225
up €4,225 (+1,307%), from €323 to €4,548
- Financial charges +€1,686
up €1,686 (+136%), from €1,240 to €2,927
- Financial income -€404
down €404 (-99.0%), from €408 to €4
- Depreciation -€79
no longer reported in 2024 (was €79)
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 | €24,430 | €17,097 | -€7,333 | -30.0% |
| Fixed assets | 21/28 | €5,283 | €1,944 | -€3,339 | -63.2% |
| Tangible fixed assets | 22/27 | €3,342 | - | -€3,342 | |
| Furniture and vehicles | 24 | €3,342 | - | -€3,342 | |
| Financial fixed assets | 28 | €1,942 | €1,944 | +€3 | +0.1% |
| Current assets | 29/58 | €19,146 | €15,152 | -€3,994 | -20.9% |
| Stocks and contracts in progress | 3 | €1,228 | - | -€1,228 | |
| Stocks | 30/36 | €1,228 | - | -€1,228 | |
| Amounts receivable within one year | 40/41 | €16,438 | €15,152 | -€1,286 | -7.8% |
| Trade receivables | 40 | - | €4,814 | +€4,814 | |
| Other amounts receivable | 41 | €16,438 | €10,339 | -€6,099 | -37.1% |
| Cash at bank and in hand | 54/58 | €666 | - | -€666 | |
| Deferred charges and accrued income | 490/1 | €814 | - | -€814 | |
| Total equity and liabilities | 10/49 | €24,430 | €17,097 | -€7,333 | -30.0% |
| Equity | 10/15 | €22,331 | €12,862 | -€9,469 | -42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €14,271 | €4,802 | -€9,469 | -66.4% |
| Amounts payable | 17/49 | €2,098 | €4,234 | +€2,136 | +102% |
| Amounts payable within one year | 42/48 | €2,098 | €4,234 | +€2,136 | +102% |
| Financial debts | 43 | €1,441 | €2,187 | +€746 | +51.8% |
| Credit institutions | 430/8 | €1,441 | €2,187 | +€746 | +51.8% |
| Trade debts | 44 | €65 | €453 | +€387 | +593% |
| Suppliers | 440/4 | €65 | €453 | +€387 | +593% |
| Taxes, remuneration and social security | 45 | €592 | €1,595 | +€1,003 | +169% |
| Taxes | 450/3 | €592 | €1,595 | +€1,003 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | - | -€79 | |
| Other operating charges | 640/8 | €323 | €4,548 | +€4,225 | +1,307% |
| Gross operating margin | 9900 | -€7,263 | -€1,770 | +€5,493 | +75.6% |
| Operating profit (loss) | 9901 | -€7,665 | -€6,318 | +€1,347 | +17.6% |
| Financial income | 75/76B | €408 | €4 | -€404 | -99.0% |
| Recurring financial income | 75 | €408 | €4 | -€404 | -99.0% |
| Financial charges | 65/66B | €1,240 | €2,927 | +€1,686 | +136% |
| Recurring financial charges | 65 | €1,240 | €2,927 | +€1,686 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€8,497 | -€9,240 | -€743 | -8.7% |
| Income taxes | 67/77 | €223 | €229 | +€6 | +2.8% |
| Profit (loss) for the period | 9904 | -€8,720 | -€9,469 | -€749 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,720 | -€9,469 | -€749 | -8.6% |
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 18 October 2026 via checked.be.