YOU DELIVERY: 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.
YOU DELIVERY
Largest movements
- Tangible fixed assets -€12,190
no longer reported in 2024 (was €12,190)
- Receivables within one year -€10,526
down €10,526 (-60.4%), from €17,436 to €6,910
of which Trade receivables: -€5,362
- Deferred charges and accrued income +€8,057
new in 2024: €8,057
- Cash +€2,609
up €2,609 (+130,450%), from €2 to €2,611
mainly Investment in fixed assets (net) (+€12,190) and Receivables within one year (+€10,526)
- Profit (loss) carried forward -€4,877
down €4,877 (-26.2%), from €18,635 to €13,758
- Trade debts -€3,756
down €3,756 (-74.0%), from €5,073 to €1,317
- Tax, wage and social debts -€3,500
down €3,500 (-99.8%), from €3,506 to €6
- Gross operating margin -€18,335
down €18,335, from €16,728 to -€1,607
- Taxes -€2,593
down €2,593 (-74.1%), from €3,500 to €907
- Staff costs -€2,200
no longer reported in 2024 (was €2,200)
- Other operating charges +€1,958
up €1,958 (+1,718%), from €114 to €2,072
- Depreciation -€208
down €208 (-71.5%), from €291 to €83
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 | €30,214 | €18,081 | -€12,133 | -40.2% |
| Formation expenses | 20 | €586 | €503 | -€83 | -14.2% |
| Fixed assets | 21/28 | €12,190 | - | -€12,190 | |
| Tangible fixed assets | 22/27 | €12,190 | - | -€12,190 | |
| Furniture and vehicles | 24 | €12,190 | - | -€12,190 | |
| Current assets | 29/58 | €17,438 | €17,578 | +€140 | +0.8% |
| Amounts receivable within one year | 40/41 | €17,436 | €6,910 | -€10,526 | -60.4% |
| Trade receivables | 40 | €5,362 | - | -€5,362 | |
| Other amounts receivable | 41 | €12,074 | €6,910 | -€5,164 | -42.8% |
| Cash at bank and in hand | 54/58 | €2 | €2,611 | +€2,609 | +130,450% |
| Deferred charges and accrued income | 490/1 | - | €8,057 | +€8,057 | |
| Total equity and liabilities | 10/49 | €30,214 | €18,081 | -€12,133 | -40.2% |
| Equity | 10/15 | €21,635 | €16,758 | -€4,877 | -22.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,635 | €13,758 | -€4,877 | -26.2% |
| Amounts payable | 17/49 | €8,579 | €1,323 | -€7,256 | -84.6% |
| Amounts payable within one year | 42/48 | €8,579 | €1,323 | -€7,256 | -84.6% |
| Trade debts | 44 | €5,073 | €1,317 | -€3,756 | -74.0% |
| Suppliers | 440/4 | €5,073 | €1,317 | -€3,756 | -74.0% |
| Taxes, remuneration and social security | 45 | €3,506 | €6 | -€3,500 | -99.8% |
| Taxes | 450/3 | €3,506 | €6 | -€3,500 | -99.8% |
| Remuneration, social security and pensions | 62 | €2,200 | - | -€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291 | €83 | -€208 | -71.5% |
| Other operating charges | 640/8 | €114 | €2,072 | +€1,958 | +1,718% |
| Gross operating margin | 9900 | €16,728 | -€1,607 | -€18,335 | |
| Operating profit (loss) | 9901 | €14,123 | -€3,762 | -€17,885 | |
| Financial charges | 65/66B | €140 | €208 | +€68 | +48.6% |
| Recurring financial charges | 65 | €140 | €208 | +€68 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €13,983 | -€3,970 | -€17,953 | |
| Income taxes | 67/77 | €3,500 | €907 | -€2,593 | -74.1% |
| Profit (loss) for the period | 9904 | €10,483 | -€4,877 | -€15,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,483 | -€4,877 | -€15,360 |
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 19 October 2026 via checked.be.