VIRTUAL: 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.
VIRTUAL
Largest movements
- Cash +€9,836
up €9,836 (+8,173%), from €120 to €9,957
mainly Receivables within one year (+€8,453) and Depreciation (+€6,403)
- Receivables within one year -€8,453
down €8,453 (-30.5%), from €27,707 to €19,254
of which Other amounts receivable: -€6,024
- Tangible fixed assets -€3,235
down €3,235 (-21.8%), from €14,812 to €11,576
of which Furniture and vehicles: -€4,695
- Profit (loss) carried forward -€4,275
down €4,275, from €0 to -€4,275
- Tax, wage and social debts +€2,045
up €2,045 (+110%), from €1,857 to €3,902
- Trade debts +€880
up €880 (+116%), from €758 to €1,638
- Short-term financial debts -€502
down €502 (-100%), from €502 to €0
- Gross operating margin -€5,542
down €5,542 (-55.7%), from €9,949 to €4,407
- Taxes -€1,628
down €1,628 (-87.6%), from €1,857 to €229
- Depreciation +€1,276
up €1,276 (+24.9%), from €5,127 to €6,403
- Other operating charges +€884
up €884 (+64.2%), from €1,377 to €2,262
- Financial income +€413
up €413 (+1,838%), from €22 to €436
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 | €42,639 | €40,787 | -€1,852 | -4.3% |
| Fixed assets | 21/28 | €14,812 | €11,576 | -€3,235 | -21.8% |
| Tangible fixed assets | 22/27 | €14,812 | €11,576 | -€3,235 | -21.8% |
| Plant, machinery and equipment | 23 | €3,145 | €4,604 | +€1,459 | +46.4% |
| Furniture and vehicles | 24 | €11,666 | €6,972 | -€4,695 | -40.2% |
| Current assets | 29/58 | €27,828 | €29,211 | +€1,383 | +5.0% |
| Amounts receivable within one year | 40/41 | €27,707 | €19,254 | -€8,453 | -30.5% |
| Trade receivables | 40 | €17,111 | €14,682 | -€2,429 | -14.2% |
| Other amounts receivable | 41 | €10,596 | €4,572 | -€6,024 | -56.9% |
| Cash at bank and in hand | 54/58 | €120 | €9,957 | +€9,836 | +8,173% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €42,639 | €40,787 | -€1,852 | -4.3% |
| Equity | 10/15 | €39,522 | €35,247 | -€4,275 | -10.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €27,128 | €27,128 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €25,269 | €25,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,275 | -€4,275 | |
| Amounts payable | 17/49 | €3,117 | €5,540 | +€2,423 | +77.8% |
| Amounts payable within one year | 42/48 | €3,117 | €5,540 | +€2,423 | +77.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €502 | €0 | -€502 | -100% |
| Credit institutions | 430/8 | €502 | €0 | -€502 | -100% |
| Trade debts | 44 | €758 | €1,638 | +€880 | +116% |
| Suppliers | 440/4 | €758 | €1,638 | +€880 | +116% |
| Taxes, remuneration and social security | 45 | €1,857 | €3,902 | +€2,045 | +110% |
| Taxes | 450/3 | €1,857 | €3,902 | +€2,045 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,127 | €6,403 | +€1,276 | +24.9% |
| Other operating charges | 640/8 | €1,377 | €2,262 | +€884 | +64.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €9,949 | €4,407 | -€5,542 | -55.7% |
| Operating profit (loss) | 9901 | €3,444 | -€4,258 | -€7,702 | |
| Financial income | 75/76B | €22 | €436 | +€413 | +1,838% |
| Recurring financial income | 75 | €22 | €436 | +€413 | +1,838% |
| Financial charges | 65/66B | €251 | €224 | -€27 | -10.9% |
| Recurring financial charges | 65 | €251 | €224 | -€27 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €3,215 | -€4,046 | -€7,261 | |
| Income taxes | 67/77 | €1,857 | €229 | -€1,628 | -87.6% |
| Profit (loss) for the period | 9904 | €1,358 | -€4,275 | -€5,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,358 | -€4,275 | -€5,634 |
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 15 October 2026 via checked.be.