24+: 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.
What changed
24+
NACE 82.200, Office administrative, office support and other business support activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2023 · €3.5m-€1.4m
Equity
€2.5m
2023 · €2.5m
Cash
€4.7m
2023 · €6.6m-€1.9m
Balance sheet total
€10.5m
2023 · €13.1m-€2.6m
Largest movements
Assets
- Cash -€1.9m
down €1.9m (-28.8%), from €6.6m to €4.7m
mainly Contributions, distributions and other (-€2.2m) and Other debts (-€1.4m)
- Current investments -€1.0m
no longer reported in 2024 (was €1.0m)
Equity and liabilities
- Other debts -€1.4m
down €1.4m (-39.2%), from €3.5m to €2.2m
- Trade debts -€1.2m
down €1.2m (-43.5%), from €2.8m to €1.6m
Income statement
- Staff costs +€1.9m
up €1.9m (+8.2%), from €23.3m to €25.2m
- Services and other goods -€1.3m
down €1.3m (-8.4%), from €15.2m to €13.9m
- Turnover -€878,201
down €878,201 (-2.0%), from €43.4m to €42.5m
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.
Result 2023
€3.5m
Turnover
-€878,201
Other operating income
-€291,821
Services and other goods
+€1.3m
Staff costs
-€1.9m
Depreciation
-€8,307
Other operating charges
+€47,913
Financial income
+€66,092
Financial charges
-€4,058
Taxes
+€323,312
Result 2024
€2.2m
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.
From operations
-€349,608
Investment
+€606,760
Financing
-€2.2m
Cash 2023
€6.6m
From operations (derived)
-€349,608
Net result for the year
+€2.2m
Depreciation
+€324,770
Receivables within one year
-€100,982
Deferred charges and accrued income
-€102,971
Trade debts
-€1.2m
Tax, wage and social debts
-€40,664
Other debts
-€1.4m
Investment (derived)
+€606,760
Investment in fixed assets (net)
-€393,240
Current investments
+€1.0m
Financing
-€2.2m
Contributions, distributions and other
-€2.2m
Cash 2024
€4.7m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,083,405 | €10,460,408 | -€2.6m | -20.0% |
| Fixed assets | 21/28 | €719,472 | €787,942 | +€68,470 | +9.5% |
| Tangible fixed assets | 22/27 | €719,472 | €787,942 | +€68,470 | +9.5% |
| Plant, machinery and equipment | 23 | €83,246 | €99,423 | +€16,176 | +19.4% |
| Furniture and vehicles | 24 | €599,898 | €631,218 | +€31,320 | +5.2% |
| Other tangible fixed assets | 26 | €36,328 | €57,302 | +€20,973 | +57.7% |
| Current assets | 29/58 | €12,363,933 | €9,672,466 | -€2.7m | -21.8% |
| Amounts receivable within one year | 40/41 | €4,764,944 | €4,865,926 | +€100,982 | +2.1% |
| Trade receivables | 40 | €4,308,428 | €4,584,423 | +€275,995 | +6.4% |
| Other amounts receivable | 41 | €456,516 | €281,503 | -€175,013 | -38.3% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Other investments | 51/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €6,586,938 | €4,691,518 | -€1.9m | -28.8% |
| Deferred charges and accrued income | 490/1 | €12,051 | €115,022 | +€102,971 | +854.5% |
| Total equity and liabilities | 10/49 | €13,083,405 | €10,460,408 | -€2.6m | -20.0% |
| Equity | 10/15 | €2,498,384 | €2,498,384 | = | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,430,734 | €2,430,734 | = | 0.0% |
| Amounts payable | 17/49 | €10,585,021 | €7,962,024 | -€2.6m | -24.8% |
| Amounts payable within one year | 42/48 | €10,585,021 | €7,962,024 | -€2.6m | -24.8% |
| Trade debts | 44 | €2,750,681 | €1,555,083 | -€1.2m | -43.5% |
| Suppliers | 440/4 | €2,750,681 | €1,555,083 | -€1.2m | -43.5% |
| Taxes, remuneration and social security | 45 | €4,295,033 | €4,254,369 | -€40,664 | -0.9% |
| Taxes | 450/3 | €613,411 | €648,942 | +€35,531 | +5.8% |
| Remuneration and social security | 454/9 | €3,681,622 | €3,605,428 | -€76,194 | -2.1% |
| Other amounts payable | 47/48 | €3,539,307 | €2,152,571 | -€1.4m | -39.2% |
| Operating income | 70/76A | €44,525,966 | €43,355,944 | -€1.2m | -2.6% |
| Turnover | 70 | €43,426,558 | €42,548,357 | -€878,201 | -2.0% |
| Other operating income | 74 | €1,099,408 | €807,587 | -€291,821 | -26.5% |
| Operating charges | 60/66A | €39,764,125 | €40,366,185 | +€602,060 | +1.5% |
| Services and other goods | 61 | €15,198,467 | €13,925,923 | -€1.3m | -8.4% |
| Remuneration, social security and pensions | 62 | €23,308,680 | €25,222,892 | +€1.9m | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316,463 | €324,770 | +€8,307 | +2.6% |
| Other operating charges | 640/8 | €940,514 | €892,601 | -€47,913 | -5.1% |
| Operating profit (loss) | 9901 | €4,761,841 | €2,989,758 | -€1.8m | -37.2% |
| Financial income | 75/76B | €17,318 | €83,411 | +€66,092 | +381.6% |
| Recurring financial income | 75 | €17,318 | €83,411 | +€66,092 | +381.6% |
| Income from current assets | 751 | €17,317 | €83,411 | +€66,094 | +381.7% |
| Other financial income | 752/9 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,305 | €6,364 | +€4,058 | +176.0% |
| Recurring financial charges | 65 | €2,305 | €6,364 | +€4,058 | +176.0% |
| Other financial charges | 652/9 | €2,305 | €6,364 | +€4,058 | +176.0% |
| Profit (loss) for the period before taxes | 9903 | €4,776,854 | €3,066,806 | -€1.7m | -35.8% |
| Income taxes | 67/77 | €1,237,547 | €914,234 | -€323,312 | -26.1% |
| Taxes | 670/3 | €1,237,547 | €914,234 | -€323,312 | -26.1% |
| Profit (loss) for the period | 9904 | €3,539,307 | €2,152,571 | -€1.4m | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,539,307 | €2,152,571 | -€1.4m | -39.2% |
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 2 October 2026 via checked.be.