VERSION ORIGINALE.BE: 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.
VERSION ORIGINALE.BE
Largest movements
- Receivables within one year +€1,246
up €1,246 (+28.8%), from €4,326 to €5,571
of which Trade receivables: +€718
- Tangible fixed assets -€822
no longer reported in 2024 (was €822)
- Stocks and contracts +€766
up €766 (+31.9%), from €2,402 to €3,168
- Cash +€540
up €540 (+11.4%), from €4,746 to €5,286
mainly Net result for the year (+€4,383) and Tax, wage and social debts (+€1,874)
- Reserves +€4,383
up €4,383 (+333.9%), from €1,313 to €5,696
- Trade debts -€3,160
down €3,160 (-50.4%), from €6,271 to €3,111
- Tax, wage and social debts +€1,874
up €1,874 (+224.0%), from €837 to €2,711
- Other debts -€1,281
no longer reported in 2024 (was €1,281)
- Write-downs -€3,505
no longer reported in 2024 (was €3,505)
- Gross operating margin -€1,305
down €1,305 (-15.3%), from €8,514 to €7,209
- Depreciation -€1,281
down €1,281 (-60.9%), from €2,103 to €822
- Taxes +€780
up €780 (+176.9%), from €441 to €1,222
- Financial charges -€236
down €236 (-57.5%), from €410 to €175
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 | €12,833 | €14,650 | +€1,817 | +14.2% |
| Fixed assets | 21/28 | €822 | - | -€822 | |
| Tangible fixed assets | 22/27 | €822 | - | -€822 | |
| Furniture and vehicles | 24 | €822 | - | -€822 | |
| Current assets | 29/58 | €12,011 | €14,650 | +€2,639 | +22.0% |
| Stocks and contracts in progress | 3 | €2,402 | €3,168 | +€766 | +31.9% |
| Stocks | 30/36 | €2,402 | €3,168 | +€766 | +31.9% |
| Amounts receivable within one year | 40/41 | €4,326 | €5,571 | +€1,246 | +28.8% |
| Trade receivables | 40 | €4,326 | €5,044 | +€718 | +16.6% |
| Other amounts receivable | 41 | - | €527 | +€527 | |
| Cash at bank and in hand | 54/58 | €4,746 | €5,286 | +€540 | +11.4% |
| Deferred charges and accrued income | 490/1 | €537 | €625 | +€87 | +16.2% |
| Total equity and liabilities | 10/49 | €12,833 | €14,650 | +€1,817 | +14.2% |
| Equity | 10/15 | €4,445 | €8,828 | +€4,383 | +98.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,313 | €5,696 | +€4,383 | +333.9% |
| Distributable reserves | 133 | €1,313 | €5,696 | +€4,383 | +333.9% |
| Profit (loss) carried forward | 14 | €632 | €632 | = | 0.0% |
| Amounts payable | 17/49 | €8,388 | €5,822 | -€2,566 | -30.6% |
| Amounts payable within one year | 42/48 | €8,388 | €5,822 | -€2,566 | -30.6% |
| Trade debts | 44 | €6,271 | €3,111 | -€3,160 | -50.4% |
| Suppliers | 440/4 | €6,271 | €3,111 | -€3,160 | -50.4% |
| Taxes, remuneration and social security | 45 | €837 | €2,711 | +€1,874 | +224.0% |
| Taxes | 450/3 | €837 | €2,711 | +€1,874 | +224.0% |
| Other amounts payable | 47/48 | €1,281 | - | -€1,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,103 | €822 | -€1,281 | -60.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,505 | - | -€3,505 | |
| Other operating charges | 640/8 | €742 | €608 | -€134 | -18.1% |
| Gross operating margin | 9900 | €8,514 | €7,209 | -€1,305 | -15.3% |
| Operating profit (loss) | 9901 | €2,164 | €5,779 | +€3,615 | +167.0% |
| Financial charges | 65/66B | €410 | €175 | -€236 | -57.5% |
| Recurring financial charges | 65 | €410 | €175 | -€236 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €1,754 | €5,605 | +€3,851 | +219.5% |
| Income taxes | 67/77 | €441 | €1,222 | +€780 | +176.9% |
| Profit (loss) for the period | 9904 | €1,313 | €4,383 | +€3,070 | +233.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,313 | €4,383 | +€3,070 | +233.9% |
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 9 October 2026 via checked.be.