VISUALIZE IT: 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.
VISUALIZE IT
Largest movements
- Tangible fixed assets -€11,583
down €11,583 (-25.8%), from €44,861 to €33,278
- Cash +€3,037
up €3,037 (+88.7%), from €3,426 to €6,463
mainly Net result for the year (+€15,298) and Tax, wage and social debts (+€12,613)
- Profit (loss) carried forward +€15,298
up €15,298 (+40.9%), from -€37,431 to -€22,133
- Trade debts -€13,081
down €13,081 (-49.4%), from €26,476 to €13,395
- Tax, wage and social debts +€12,613
up €12,613 (+303.0%), from €4,162 to €16,776
- Other debts -€10,599
down €10,599 (-28.8%), from €36,769 to €26,170
- Debts after one year -€10,230
down €10,230 (-9.6%), from €106,937 to €96,707
- Gross operating margin +€43,418
up €43,418, from -€7,753 to €35,665
- Financial charges +€1,787
up €1,787 (+41.2%), from €4,334 to €6,121
- Taxes +€1,542
up €1,542 (+368.8%), from €418 to €1,960
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 | €163,326 | €155,395 | -€7,931 | -4.9% |
| Fixed assets | 21/28 | €124,861 | €113,278 | -€11,583 | -9.3% |
| Tangible fixed assets | 22/27 | €44,861 | €33,278 | -€11,583 | -25.8% |
| Furniture and vehicles | 24 | €44,861 | €33,278 | -€11,583 | -25.8% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €38,465 | €42,117 | +€3,652 | +9.5% |
| Amounts receivable within one year | 40/41 | €35,039 | €35,654 | +€615 | +1.8% |
| Trade receivables | 40 | €34,684 | €35,654 | +€970 | +2.8% |
| Other amounts receivable | 41 | €355 | €0 | -€355 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,426 | €6,463 | +€3,037 | +88.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €163,326 | €155,395 | -€7,931 | -4.9% |
| Equity | 10/15 | -€24,231 | -€8,933 | +€15,298 | +63.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,431 | -€22,133 | +€15,298 | +40.9% |
| Amounts payable | 17/49 | €187,557 | €164,328 | -€23,229 | -12.4% |
| Amounts payable after more than one year | 17 | €106,937 | €96,707 | -€10,230 | -9.6% |
| Financial debts | 170/4 | €106,937 | €96,707 | -€10,230 | -9.6% |
| Amounts payable within one year | 42/48 | €80,452 | €66,572 | -€13,881 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €13,045 | €10,230 | -€2,815 | -21.6% |
| Trade debts | 44 | €26,476 | €13,395 | -€13,081 | -49.4% |
| Suppliers | 440/4 | €26,476 | €13,395 | -€13,081 | -49.4% |
| Taxes, remuneration and social security | 45 | €4,162 | €16,776 | +€12,613 | +303.0% |
| Taxes | 450/3 | €4,162 | €16,776 | +€12,613 | +303.0% |
| Other amounts payable | 47/48 | €36,769 | €26,170 | -€10,599 | -28.8% |
| Accrued charges and deferred income | 492/3 | €167 | €1,050 | +€883 | +527.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,583 | €11,583 | = | 0.0% |
| Other operating charges | 640/8 | €832 | €703 | -€129 | -15.5% |
| Gross operating margin | 9900 | -€7,753 | €35,665 | +€43,418 | |
| Operating profit (loss) | 9901 | -€20,169 | €23,378 | +€43,547 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €4,334 | €6,121 | +€1,787 | +41.2% |
| Recurring financial charges | 65 | €4,334 | €6,121 | +€1,787 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,502 | €17,257 | +€41,760 | |
| Income taxes | 67/77 | €418 | €1,960 | +€1,542 | +368.8% |
| Profit (loss) for the period | 9904 | -€24,920 | €15,298 | +€40,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,920 | €15,298 | +€40,218 |
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.