324AC: 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.
324AC
Largest movements
- Cash +€22,680
up €22,680 (+34.1%), from €66,489 to €89,169
mainly Net result for the year (+€34,670) and Tax, wage and social debts (+€6,916)
- Deferred charges and accrued income +€12,903
up €12,903 (+475.3%), from €2,715 to €15,618
- Receivables within one year +€5,280
up €5,280 (+45.9%), from €11,499 to €16,779
of which Other amounts receivable: +€5,334
- Reserves +€34,670
up €34,670 (+10.6%), from €327,690 to €362,360
- Tax, wage and social debts +€6,916
up €6,916 (+53.6%), from €12,904 to €19,820
- Gross operating margin -€17,837
down €17,837 (-28.4%), from €62,843 to €45,006
- Financial income +€11,006
up €11,006 (+602.7%), from €1,826 to €12,832
- Taxes +€1,732
up €1,732 (+10.1%), from €17,202 to €18,934
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 | €348,369 | €390,022 | +€41,654 | +12.0% |
| Fixed assets | 21/28 | €2,616 | €3,406 | +€790 | +30.2% |
| Tangible fixed assets | 22/27 | €2,516 | €3,306 | +€790 | +31.4% |
| Plant, machinery and equipment | 23 | €2,123 | €2,969 | +€846 | +39.8% |
| Furniture and vehicles | 24 | €392 | €336 | -€56 | -14.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €345,753 | €386,617 | +€40,864 | +11.8% |
| Amounts receivable after more than one year | 29 | €265,050 | €265,050 | = | 0.0% |
| Other amounts receivable | 291 | €265,050 | €265,050 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,499 | €16,779 | +€5,280 | +45.9% |
| Trade receivables | 40 | €4,685 | €4,630 | -€54 | -1.2% |
| Other amounts receivable | 41 | €6,815 | €12,149 | +€5,334 | +78.3% |
| Cash at bank and in hand | 54/58 | €66,489 | €89,169 | +€22,680 | +34.1% |
| Deferred charges and accrued income | 490/1 | €2,715 | €15,618 | +€12,903 | +475.3% |
| Total equity and liabilities | 10/49 | €348,369 | €390,022 | +€41,654 | +12.0% |
| Equity | 10/15 | €333,690 | €368,360 | +€34,670 | +10.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €327,690 | €362,360 | +€34,670 | +10.6% |
| Distributable reserves | 133 | €327,690 | €362,360 | +€34,670 | +10.6% |
| Amounts payable | 17/49 | €14,679 | €21,662 | +€6,983 | +47.6% |
| Amounts payable within one year | 42/48 | €14,591 | €21,573 | +€6,982 | +47.8% |
| Trade debts | 44 | €1,687 | €1,753 | +€66 | +3.9% |
| Suppliers | 440/4 | €1,687 | €1,753 | +€66 | +3.9% |
| Taxes, remuneration and social security | 45 | €12,904 | €19,820 | +€6,916 | +53.6% |
| Taxes | 450/3 | €12,904 | €19,820 | +€6,916 | +53.6% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €615 | +€309 | +100.8% |
| Other operating charges | 640/8 | €1,336 | €1,544 | +€207 | +15.5% |
| Gross operating margin | 9900 | €62,843 | €45,006 | -€17,837 | -28.4% |
| Operating profit (loss) | 9901 | €61,201 | €42,848 | -€18,353 | -30.0% |
| Financial income | 75/76B | €1,826 | €12,832 | +€11,006 | +602.7% |
| Recurring financial income | 75 | €1,826 | €12,832 | +€11,006 | +602.7% |
| Financial charges | 65/66B | €2,076 | €2,076 | = | 0.0% |
| Recurring financial charges | 65 | €2,076 | €2,076 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €60,951 | €53,604 | -€7,347 | -12.1% |
| Income taxes | 67/77 | €17,202 | €18,934 | +€1,732 | +10.1% |
| Profit (loss) for the period | 9904 | €43,749 | €34,670 | -€9,079 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,749 | €34,670 | -€9,079 | -20.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.