PERSPECTIF: what changed
PERSPECTIF
Largest movements
- Tangible fixed assets -€13,237
no longer reported in 2024 (was €13,237)
- Receivables within one year +€6,629
up €6,629 (+62.8%), from €10,552 to €17,181
of which Trade receivables: +€10,063
- Cash +€982
new in 2024: €982
mainly Investment in fixed assets (net) (+€13,237) and Current portion of long-term debt (+€852)
- Current investments -€697
no longer reported in 2024 (was €697)
- Profit (loss) carried forward -€3,641
down €3,641, from €1,501 to -€2,140
- Debts after one year -€3,410
down €3,410 (-28.9%), from €11,793 to €8,383
- Current portion of long-term debt +€852
up €852 (+28.5%), from €2,988 to €3,840
- Gross operating margin +€20,619
up €20,619, from -€8,743 to €11,876
- Financial charges +€12,628
up €12,628 (+1,306%), from €967 to €13,595
of which Non-recurring financial charges: +€13,237
- Depreciation -€6,619
no longer reported in 2024 (was €6,619)
- Taxes +€1,435
up €1,435 (+572%), from €251 to €1,686
- Other operating charges -€685
down €685 (-74.4%), from €921 to €236
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,556 | €18,233 | -€6,323 | -25.7% |
| Fixed assets | 21/28 | €13,307 | €70 | -€13,237 | -99.5% |
| Tangible fixed assets | 22/27 | €13,237 | - | -€13,237 | |
| Furniture and vehicles | 24 | €13,237 | - | -€13,237 | |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €11,249 | €18,163 | +€6,914 | +61.5% |
| Amounts receivable within one year | 40/41 | €10,552 | €17,181 | +€6,629 | +62.8% |
| Trade receivables | 40 | €6,173 | €16,236 | +€10,063 | +163% |
| Other amounts receivable | 41 | €4,379 | €945 | -€3,434 | -78.4% |
| Current investments | 50/53 | €697 | - | -€697 | |
| Cash at bank and in hand | 54/58 | - | €982 | +€982 | |
| Total equity and liabilities | 10/49 | €24,556 | €18,233 | -€6,323 | -25.7% |
| Equity | 10/15 | €9,651 | €6,010 | -€3,641 | -37.7% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Contributions outside capital | 11 | €6,700 | €6,700 | = | 0.0% |
| Share premium | 1100/10 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €1,450 | €1,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,450 | €1,450 | = | 0.0% |
| Legal reserve | 130 | €1,450 | €1,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,501 | -€2,140 | -€3,641 | |
| Amounts payable | 17/49 | €14,905 | €12,223 | -€2,682 | -18.0% |
| Amounts payable after more than one year | 17 | €11,793 | €8,383 | -€3,410 | -28.9% |
| Financial debts | 170/4 | €11,793 | €8,383 | -€3,410 | -28.9% |
| Amounts payable within one year | 42/48 | €3,112 | €3,840 | +€728 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €2,988 | €3,840 | +€852 | +28.5% |
| Trade debts | 44 | €124 | - | -€124 | |
| Suppliers | 440/4 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,619 | - | -€6,619 | |
| Other operating charges | 640/8 | €921 | €236 | -€685 | -74.4% |
| Gross operating margin | 9900 | -€8,743 | €11,876 | +€20,619 | |
| Operating profit (loss) | 9901 | -€16,283 | €11,640 | +€27,923 | |
| Financial charges | 65/66B | €967 | €13,595 | +€12,628 | +1,306% |
| Recurring financial charges | 65 | €967 | €358 | -€609 | -63.0% |
| Non-recurring financial charges | 66B | - | €13,237 | +€13,237 | |
| Profit (loss) for the period before taxes | 9903 | -€17,250 | -€1,955 | +€15,295 | +88.7% |
| Income taxes | 67/77 | €251 | €1,686 | +€1,435 | +572% |
| Profit (loss) for the period | 9904 | -€17,501 | -€3,641 | +€13,860 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,501 | -€3,641 | +€13,860 | +79.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.