WORKING TOMORROW: 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.
WORKING TOMORROW
Largest movements
- Cash -€37,953
down €37,953 (-90.5%), from €41,954 to €4,001
- Receivables within one year -€3,177
down €3,177 (-7.1%), from €44,831 to €41,654
of which Trade receivables: -€4,368
- Tangible fixed assets -€1,160
no longer reported in 2024 (was €1,160)
- Trade debts -€18,774
down €18,774 (-53.0%), from €35,452 to €16,678
- Profit (loss) carried forward -€12,152
down €12,152 (-45.5%), from -€26,687 to -€38,839
- Accrued charges and deferred income -€12,000
no longer reported in 2024 (was €12,000)
- Gross operating margin +€1,140
up €1,140 (+16.1%), from -€7,077 to -€5,937
- Financial charges -€560
down €560 (-95.9%), from €584 to €24
- Other operating charges +€387
new in 2024: €387
- Financial income +€278
new in 2024: €278
- Depreciation -€105
down €105 (-8.3%), from €1,265 to €1,160
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 financial 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 | €88,572 | €46,280 | -€42,292 | -47.7% |
| Fixed assets | 21/28 | €1,160 | - | -€1,160 | |
| Tangible fixed assets | 22/27 | €1,160 | - | -€1,160 | |
| Furniture and vehicles | 24 | €1,160 | - | -€1,160 | |
| Current assets | 29/58 | €87,412 | €46,280 | -€41,132 | -47.1% |
| Amounts receivable within one year | 40/41 | €44,831 | €41,654 | -€3,177 | -7.1% |
| Trade receivables | 40 | €33,343 | €28,975 | -€4,368 | -13.1% |
| Other amounts receivable | 41 | €11,488 | €12,679 | +€1,191 | +10.4% |
| Current investments | 50/53 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €41,954 | €4,001 | -€37,953 | -90.5% |
| Deferred charges and accrued income | 490/1 | €625 | €625 | = | 0.0% |
| Total equity and liabilities | 10/49 | €88,572 | €46,280 | -€42,292 | -47.7% |
| Equity | 10/15 | €40,863 | €28,711 | -€12,152 | -29.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,550 | €5,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,550 | €5,550 | = | 0.0% |
| Legal reserve | 130 | €5,550 | €5,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,687 | -€38,839 | -€12,152 | -45.5% |
| Amounts payable | 17/49 | €47,709 | €17,569 | -€30,140 | -63.2% |
| Amounts payable within one year | 42/48 | €35,709 | €17,569 | -€18,140 | -50.8% |
| Trade debts | 44 | €35,452 | €16,678 | -€18,774 | -53.0% |
| Suppliers | 440/4 | €35,452 | €16,678 | -€18,774 | -53.0% |
| Other amounts payable | 47/48 | €257 | €891 | +€634 | +246.7% |
| Accrued charges and deferred income | 492/3 | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,265 | €1,160 | -€105 | -8.3% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€7,077 | -€5,937 | +€1,140 | +16.1% |
| Operating profit (loss) | 9901 | -€8,342 | -€7,484 | +€858 | +10.3% |
| Financial income | 75/76B | - | €278 | +€278 | |
| Recurring financial income | 75 | - | €278 | +€278 | |
| Financial charges | 65/66B | €584 | €24 | -€560 | -95.9% |
| Recurring financial charges | 65 | €584 | €24 | -€560 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,926 | -€7,230 | +€1,696 | +19.0% |
| Profit (loss) for the period | 9904 | -€8,926 | -€7,230 | +€1,696 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,926 | -€7,230 | +€1,696 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2022 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.