What a Day: 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.
What a Day
Largest movements
- Receivables within one year -€25,533
down €25,533 (-49.4%), from €51,669 to €26,136
of which Trade receivables: -€21,523
- Cash -€15,849
down €15,849 (-91.7%), from €17,290 to €1,441
mainly Net result for the year (-€30,713) and Investment in fixed assets (net) (-€28,983)
- Intangible fixed assets +€14,871
up €14,871 (+57.8%), from €25,716 to €40,587
- Deferred charges and accrued income -€1,183
down €1,183 (-67.5%), from €1,754 to €571
- Profit (loss) carried forward -€30,713
down €30,713 (-73.8%), from -€41,610 to -€72,323
- Trade debts -€19,242
down €19,242 (-46.2%), from €41,669 to €22,428
- Other debts +€13,449
up €13,449 (+388%), from €3,465 to €16,914
- Accrued charges and deferred income +€8,415
up €8,415 (+128%), from €6,582 to €14,996
- Gross operating margin -€11,013
down €11,013 (-81.6%), from -€13,491 to -€24,504
- Depreciation +€8,720
up €8,720 (+141%), from €6,173 to €14,893
- Financial income +€5,000
up €5,000 (+100%), from €5,000 to €10,000
- Other operating charges -€1,796
down €1,796 (-82.3%), from €2,183 to €387
- Financial charges +€484
up €484 (+109%), from €444 to €929
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 | €97,990 | €69,515 | -€28,475 | -29.1% |
| Fixed assets | 21/28 | €27,277 | €41,368 | +€14,091 | +51.7% |
| Intangible fixed assets | 21 | €25,716 | €40,587 | +€14,871 | +57.8% |
| Tangible fixed assets | 22/27 | €1,561 | €781 | -€780 | -50.0% |
| Furniture and vehicles | 24 | €1,561 | €781 | -€780 | -50.0% |
| Current assets | 29/58 | €70,713 | €28,148 | -€42,565 | -60.2% |
| Amounts receivable within one year | 40/41 | €51,669 | €26,136 | -€25,533 | -49.4% |
| Trade receivables | 40 | €47,299 | €25,776 | -€21,523 | -45.5% |
| Other amounts receivable | 41 | €4,370 | €360 | -€4,010 | -91.8% |
| Cash at bank and in hand | 54/58 | €17,290 | €1,441 | -€15,849 | -91.7% |
| Deferred charges and accrued income | 490/1 | €1,754 | €571 | -€1,183 | -67.5% |
| Total equity and liabilities | 10/49 | €97,990 | €69,515 | -€28,475 | -29.1% |
| Equity | 10/15 | €45,890 | €15,177 | -€30,713 | -66.9% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,610 | -€72,323 | -€30,713 | -73.8% |
| Amounts payable | 17/49 | €52,100 | €54,338 | +€2,238 | +4.3% |
| Amounts payable within one year | 42/48 | €45,518 | €39,342 | -€6,177 | -13.6% |
| Trade debts | 44 | €41,669 | €22,428 | -€19,242 | -46.2% |
| Suppliers | 440/4 | €41,669 | €22,428 | -€19,242 | -46.2% |
| Taxes, remuneration and social security | 45 | €384 | - | -€384 | |
| Taxes | 450/3 | €384 | - | -€384 | |
| Other amounts payable | 47/48 | €3,465 | €16,914 | +€13,449 | +388% |
| Accrued charges and deferred income | 492/3 | €6,582 | €14,996 | +€8,415 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,173 | €14,893 | +€8,720 | +141% |
| Other operating charges | 640/8 | €2,183 | €387 | -€1,796 | -82.3% |
| Gross operating margin | 9900 | -€13,491 | -€24,504 | -€11,013 | -81.6% |
| Operating profit (loss) | 9901 | -€21,847 | -€39,784 | -€17,937 | -82.1% |
| Financial income | 75/76B | €5,000 | €10,000 | +€5,000 | +100% |
| Recurring financial income | 75 | €5,000 | €10,000 | +€5,000 | +100% |
| Financial charges | 65/66B | €444 | €929 | +€484 | +109% |
| Recurring financial charges | 65 | €444 | €929 | +€484 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€17,291 | -€30,713 | -€13,421 | -77.6% |
| Profit (loss) for the period | 9904 | -€17,291 | -€30,713 | -€13,421 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,291 | -€30,713 | -€13,421 | -77.6% |
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 22 October 2026 via checked.be.