WHY NOT CORNER: 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.
WHY NOT CORNER
Largest movements
- Receivables within one year -€23,178
down €23,178 (-31.8%), from €72,775 to €49,598
of which Other amounts receivable: -€22,928
- Cash -€852
down €852 (-79.8%), from €1,068 to €216
- Trade debts -€35,260
down €35,260 (-81.5%), from €43,281 to €8,022
- Other debts +€18,580
up €18,580 (+107.0%), from €17,361 to €35,941
- Profit (loss) carried forward -€8,118
down €8,118 (-417.6%), from -€1,944 to -€10,061
- Taxes +€1,566
new in 2024: €1,566
- Gross operating margin -€823
down €823 (-52.4%), from -€1,570 to -€2,393
- Other operating charges +€501
up €501 (+105.4%), from €475 to €976
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,299 | €52,502 | -€24,798 | -32.1% |
| Fixed assets | 21/28 | €3,456 | €2,688 | -€768 | -22.2% |
| Tangible fixed assets | 22/27 | €3,456 | €2,688 | -€768 | -22.2% |
| Land and buildings | 22 | €3,456 | €2,688 | -€768 | -22.2% |
| Current assets | 29/58 | €73,843 | €49,814 | -€24,030 | -32.5% |
| Amounts receivable within one year | 40/41 | €72,775 | €49,598 | -€23,178 | -31.8% |
| Trade receivables | 40 | €250 | - | -€250 | |
| Other amounts receivable | 41 | €72,525 | €49,598 | -€22,928 | -31.6% |
| Cash at bank and in hand | 54/58 | €1,068 | €216 | -€852 | -79.8% |
| Total equity and liabilities | 10/49 | €77,299 | €52,502 | -€24,798 | -32.1% |
| Equity | 10/15 | €16,656 | €8,539 | -€8,118 | -48.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,944 | -€10,061 | -€8,118 | -417.6% |
| Amounts payable | 17/49 | €60,643 | €43,963 | -€16,680 | -27.5% |
| Amounts payable within one year | 42/48 | €60,643 | €43,963 | -€16,680 | -27.5% |
| Trade debts | 44 | €43,281 | €8,022 | -€35,260 | -81.5% |
| Suppliers | 440/4 | €43,281 | €8,022 | -€35,260 | -81.5% |
| Other amounts payable | 47/48 | €17,361 | €35,941 | +€18,580 | +107.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €384 | = | 0.0% |
| Other operating charges | 640/8 | €475 | €976 | +€501 | +105.4% |
| Gross operating margin | 9900 | -€1,570 | -€2,393 | -€823 | -52.4% |
| Operating profit (loss) | 9901 | -€2,429 | -€3,753 | -€1,324 | -54.5% |
| Financial charges | 65/66B | €157 | €147 | -€10 | -6.3% |
| Recurring financial charges | 65 | €157 | €147 | -€10 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,586 | -€3,899 | -€1,314 | -50.8% |
| Income taxes | 67/77 | - | €1,566 | +€1,566 | |
| Profit (loss) for the period | 9904 | -€2,586 | -€5,465 | -€2,880 | -111.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,586 | -€5,465 | -€2,880 | -111.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.