13°: 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.
13°
Largest movements
- Receivables within one year +€27,822
up €27,822 (+162.2%), from €17,150 to €44,972
of which Trade receivables: +€20,408
- Receivables after one year +€20,000
up €20,000 (+500.0%), from €4,000 to €24,000
- Cash -€5,937
down €5,937 (-25.7%), from €23,142 to €17,204
mainly Receivables within one year (-€27,822) and Receivables after one year (-€20,000)
- Stocks and contracts -€4,920
down €4,920 (-8.3%), from €59,271 to €54,351
- Tax, wage and social debts +€27,816
up €27,816 (+107.5%), from €25,865 to €53,682
of which Taxes: +€26,229
- Trade debts +€13,286
up €13,286 (+41.2%), from €32,247 to €45,533
- Profit (loss) carried forward -€5,030
down €5,030 (-23.2%), from €21,684 to €16,653
- Gross operating margin -€11,518
down €11,518 (-11.4%), from €101,004 to €89,486
- Other operating charges +€6,500
up €6,500 (+547.8%), from €1,187 to €7,686
- Staff costs -€4,681
down €4,681 (-5.7%), from €82,434 to €77,753
- Taxes -€2,291
down €2,291 (-60.9%), from €3,759 to €1,468
- Financial charges +€2,180
up €2,180 (+47.1%), from €4,633 to €6,812
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 | €105,811 | €141,883 | +€36,072 | +34.1% |
| Fixed assets | 21/28 | €2,249 | €1,356 | -€892 | -39.7% |
| Tangible fixed assets | 22/27 | €2,164 | €1,356 | -€807 | -37.3% |
| Plant, machinery and equipment | 23 | €1,869 | €1,356 | -€513 | -27.4% |
| Furniture and vehicles | 24 | €294 | €0 | -€294 | -100.0% |
| Financial fixed assets | 28 | €85 | €0 | -€85 | -100.0% |
| Current assets | 29/58 | €103,563 | €140,527 | +€36,964 | +35.7% |
| Amounts receivable after more than one year | 29 | €4,000 | €24,000 | +€20,000 | +500.0% |
| Other amounts receivable | 291 | €4,000 | €24,000 | +€20,000 | +500.0% |
| Stocks and contracts in progress | 3 | €59,271 | €54,351 | -€4,920 | -8.3% |
| Stocks | 30/36 | €59,271 | €54,351 | -€4,920 | -8.3% |
| Amounts receivable within one year | 40/41 | €17,150 | €44,972 | +€27,822 | +162.2% |
| Trade receivables | 40 | €7,998 | €28,406 | +€20,408 | +255.2% |
| Other amounts receivable | 41 | €9,152 | €16,566 | +€7,414 | +81.0% |
| Cash at bank and in hand | 54/58 | €23,142 | €17,204 | -€5,937 | -25.7% |
| Total equity and liabilities | 10/49 | €105,811 | €141,883 | +€36,072 | +34.1% |
| Equity | 10/15 | €42,144 | €37,113 | -€5,030 | -11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,684 | €16,653 | -€5,030 | -23.2% |
| Amounts payable | 17/49 | €63,668 | €104,770 | +€41,102 | +64.6% |
| Amounts payable within one year | 42/48 | €63,668 | €104,770 | +€41,102 | +64.6% |
| Trade debts | 44 | €32,247 | €45,533 | +€13,286 | +41.2% |
| Suppliers | 440/4 | €32,247 | €45,533 | +€13,286 | +41.2% |
| Taxes, remuneration and social security | 45 | €25,865 | €53,682 | +€27,816 | +107.5% |
| Taxes | 450/3 | €19,723 | €45,951 | +€26,229 | +133.0% |
| Remuneration and social security | 454/9 | €6,143 | €7,730 | +€1,588 | +25.8% |
| Other amounts payable | 47/48 | €5,555 | €5,555 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €82,434 | €77,753 | -€4,681 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,008 | €807 | -€1,201 | -59.8% |
| Other operating charges | 640/8 | €1,187 | €7,686 | +€6,500 | +547.8% |
| Gross operating margin | 9900 | €101,004 | €89,486 | -€11,518 | -11.4% |
| Operating profit (loss) | 9901 | €15,376 | €3,240 | -€12,136 | -78.9% |
| Financial income | 75/76B | €17 | €10 | -€6 | -38.3% |
| Recurring financial income | 75 | €17 | €10 | -€6 | -38.3% |
| Financial charges | 65/66B | €4,633 | €6,812 | +€2,180 | +47.1% |
| Recurring financial charges | 65 | €4,633 | €6,812 | +€2,180 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €10,760 | -€3,562 | -€14,322 | |
| Income taxes | 67/77 | €3,759 | €1,468 | -€2,291 | -60.9% |
| Profit (loss) for the period | 9904 | €7,001 | -€5,030 | -€12,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,001 | -€5,030 | -€12,031 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.