WORKSTATION: 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.
WORKSTATION
Largest movements
- Receivables within one year -€10,323
down €10,323 (-12.0%), from €86,112 to €75,789
of which Trade receivables: -€14,905
- Cash -€1,201
down €1,201 (-41.4%), from €2,902 to €1,701
mainly Net result for the year (-€23,644) and Tax, wage and social debts (-€4,408)
- Profit (loss) carried forward -€23,644
down €23,644 (-61.9%), from €38,218 to €14,574
- Debts after one year +€15,000
new in 2024: €15,000
- Tax, wage and social debts -€4,408
down €4,408 (-54.8%), from €8,040 to €3,632
- Trade debts +€2,346
up €2,346 (+1847.2%), from €127 to €2,473
of which Suppliers: +€2,346
- Gross operating margin -€50,560
down €50,560, from €27,772 to -€22,788
- Turnover +€8,586
new in 2024: €8,586
- Taxes -€6,425
down €6,425 (-95.7%), from €6,715 to €290
- Financial income +€5,262
new in 2024: €5,262
- Other operating charges +€2,329
up €2,329 (+6654.3%), from €35 to €2,364
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 | €93,391 | €82,685 | -€10,706 | -11.5% |
| Fixed assets | 21/28 | €4,226 | €4,450 | +€224 | +5.3% |
| Tangible fixed assets | 22/27 | €3,626 | €3,850 | +€224 | +6.2% |
| Furniture and vehicles | 24 | €3,626 | €3,850 | +€224 | +6.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €89,165 | €78,235 | -€10,930 | -12.3% |
| Amounts receivable within one year | 40/41 | €86,112 | €75,789 | -€10,323 | -12.0% |
| Trade receivables | 40 | €69,135 | €54,230 | -€14,905 | -21.6% |
| Other amounts receivable | 41 | €16,977 | €21,559 | +€4,582 | +27.0% |
| Cash at bank and in hand | 54/58 | €2,902 | €1,701 | -€1,201 | -41.4% |
| Deferred charges and accrued income | 490/1 | €151 | €745 | +€594 | +393.4% |
| Total equity and liabilities | 10/49 | €93,391 | €82,685 | -€10,706 | -11.5% |
| Equity | 10/15 | €85,224 | €61,580 | -€23,644 | -27.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,006 | €37,006 | = | 0.0% |
| Distributable reserves | 133 | €37,006 | €37,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,218 | €14,574 | -€23,644 | -61.9% |
| Amounts payable | 17/49 | €8,167 | €21,105 | +€12,938 | +158.4% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €8,167 | €6,105 | -€2,062 | -25.2% |
| Trade debts | 44 | €127 | €2,473 | +€2,346 | +1847.2% |
| Suppliers | 440/4 | €0 | €2,346 | +€2,346 | |
| Bills of exchange payable | 441 | €127 | €127 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,040 | €3,632 | -€4,408 | -54.8% |
| Taxes | 450/3 | €8,040 | €3,632 | -€4,408 | -54.8% |
| Turnover | 70 | - | €8,586 | +€8,586 | |
| Non-recurring operating income | 76A | - | €225 | +€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,744 | - | -€1,744 | |
| Other operating charges | 640/8 | €35 | €2,364 | +€2,329 | +6654.3% |
| Non-recurring operating charges | 66A | - | €2,361 | +€2,361 | |
| Gross operating margin | 9900 | €27,772 | -€22,788 | -€50,560 | |
| Operating profit (loss) | 9901 | €25,993 | -€27,513 | -€53,506 | |
| Financial income | 75/76B | - | €5,262 | +€5,262 | |
| Recurring financial income | 75 | - | €5,262 | +€5,262 | |
| Financial charges | 65/66B | €1,507 | €1,103 | -€404 | -26.8% |
| Recurring financial charges | 65 | €1,507 | €1,103 | -€404 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €24,486 | -€23,354 | -€47,840 | |
| Income taxes | 67/77 | €6,715 | €290 | -€6,425 | -95.7% |
| Profit (loss) for the period | 9904 | €17,771 | -€23,644 | -€41,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,771 | -€23,644 | -€41,415 |
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 10 October 2026 via checked.be.