24Aces: 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.
24Aces
Largest movements
- Tangible fixed assets -€11,243
down €11,243 (-32.4%), from €34,647 to €23,404
of which Furniture and vehicles: -€10,940
- Cash -€8,595
down €8,595 (-22.6%), from €37,951 to €29,356
mainly Contributions, distributions and other (-€19,477) and Debts after one year (-€12,966)
- Receivables within one year +€1,812
up €1,812 (+19.2%), from €9,453 to €11,265
of which Trade receivables: +€1,840
- Debts after one year -€12,966
down €12,966 (-79.6%), from €16,285 to €3,319
- Tax, wage and social debts -€4,393
down €4,393 (-47.6%), from €9,230 to €4,837
- Reserves -€1,395
down €1,395 (-3.5%), from €40,137 to €38,742
- Other debts +€1,098
up €1,098 (+3432.9%), from €32 to €1,130
- Gross operating margin -€3,275
down €3,275 (-8.3%), from €39,499 to €36,224
- Taxes -€1,001
down €1,001 (-16.3%), from €6,138 to €5,137
- Other operating charges +€402
up €402 (+239.1%), from €168 to €570
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,340 | €64,598 | -€17,742 | -21.5% |
| Fixed assets | 21/28 | €34,647 | €23,404 | -€11,243 | -32.4% |
| Tangible fixed assets | 22/27 | €34,647 | €23,404 | -€11,243 | -32.4% |
| Plant, machinery and equipment | 23 | €897 | €594 | -€302 | -33.7% |
| Furniture and vehicles | 24 | €33,750 | €22,810 | -€10,940 | -32.4% |
| Current assets | 29/58 | €47,693 | €41,193 | -€6,499 | -13.6% |
| Amounts receivable within one year | 40/41 | €9,453 | €11,265 | +€1,812 | +19.2% |
| Trade receivables | 40 | €9,425 | €11,265 | +€1,840 | +19.5% |
| Other amounts receivable | 41 | €28 | €0 | -€28 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,951 | €29,356 | -€8,595 | -22.6% |
| Deferred charges and accrued income | 490/1 | €288 | €572 | +€284 | +98.6% |
| Total equity and liabilities | 10/49 | €82,340 | €64,598 | -€17,742 | -21.5% |
| Equity | 10/15 | €42,637 | €41,242 | -€1,395 | -3.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,137 | €38,742 | -€1,395 | -3.5% |
| Distributable reserves | 133 | €40,137 | €38,742 | -€1,395 | -3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,703 | €23,355 | -€16,347 | -41.2% |
| Amounts payable after more than one year | 17 | €16,285 | €3,319 | -€12,966 | -79.6% |
| Financial debts | 170/4 | €16,285 | €3,319 | -€12,966 | -79.6% |
| Amounts payable within one year | 42/48 | €23,418 | €20,036 | -€3,382 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €12,483 | €12,966 | +€483 | +3.9% |
| Financial debts | 43 | €230 | €343 | +€113 | +49.0% |
| Credit institutions | 430/8 | €230 | €343 | +€113 | +49.0% |
| Trade debts | 44 | €1,443 | €760 | -€683 | -47.3% |
| Suppliers | 440/4 | €1,443 | €760 | -€683 | -47.3% |
| Taxes, remuneration and social security | 45 | €9,230 | €4,837 | -€4,393 | -47.6% |
| Taxes | 450/3 | €9,230 | €4,837 | -€4,393 | -47.6% |
| Other amounts payable | 47/48 | €32 | €1,130 | +€1,098 | +3432.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,950 | €11,243 | +€292 | +2.7% |
| Other operating charges | 640/8 | €168 | €570 | +€402 | +239.1% |
| Gross operating margin | 9900 | €39,499 | €36,224 | -€3,275 | -8.3% |
| Operating profit (loss) | 9901 | €28,381 | €24,412 | -€3,969 | -14.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,584 | €1,193 | -€391 | -24.7% |
| Recurring financial charges | 65 | €1,584 | €1,193 | -€391 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €26,798 | €23,219 | -€3,579 | -13.4% |
| Income taxes | 67/77 | €6,138 | €5,137 | -€1,001 | -16.3% |
| Profit (loss) for the period | 9904 | €20,660 | €18,082 | -€2,578 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,660 | €18,082 | -€2,578 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.