32GROUP: 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.
32GROUP
Largest movements
- Receivables within one year +€53,303
up €53,303 (+271.0%), from €19,671 to €72,974
of which Trade receivables: +€52,822
- Cash -€20,032
down €20,032 (-71.5%), from €28,012 to €7,980
mainly Receivables within one year (-€53,303) and Net result for the year (-€51,464)
- Tangible fixed assets -€18,685
down €18,685 (-17.6%), from €106,385 to €87,700
- Financial fixed assets -€3,900
down €3,900 (-95.6%), from €4,079 to €179
- Profit (loss) carried forward -€51,464
down €51,464 (-44.3%), from -€116,154 to -€167,618
- Other debts +€35,564
up €35,564 (+409.0%), from €8,696 to €44,260
- Tax, wage and social debts +€21,506
up €21,506 (+403.8%), from €5,326 to €26,832
of which Remuneration and social security: +€12,706
- Accrued charges and deferred income +€2,634
new in 2024: €2,634
- Trade debts +€2,447
up €2,447 (+74.6%), from €3,278 to €5,725
of which Suppliers: +€2,353
- Gross operating margin +€45,147
up €45,147, from -€42,151 to €2,996
- Depreciation +€5,774
up €5,774 (+44.7%), from €12,911 to €18,685
- Staff costs +€5,475
up €5,475 (+24.0%), from €22,851 to €28,326
- Other operating charges -€2,004
down €2,004 (-25.5%), from €7,868 to €5,864
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 | €158,146 | €168,833 | +€10,687 | +6.8% |
| Fixed assets | 21/28 | €110,464 | €87,879 | -€22,585 | -20.4% |
| Tangible fixed assets | 22/27 | €106,385 | €87,700 | -€18,685 | -17.6% |
| Furniture and vehicles | 24 | €106,385 | €87,700 | -€18,685 | -17.6% |
| Financial fixed assets | 28 | €4,079 | €179 | -€3,900 | -95.6% |
| Current assets | 29/58 | €47,682 | €80,954 | +€33,272 | +69.8% |
| Amounts receivable within one year | 40/41 | €19,671 | €72,974 | +€53,303 | +271.0% |
| Trade receivables | 40 | €14,216 | €67,038 | +€52,822 | +371.6% |
| Other amounts receivable | 41 | €5,455 | €5,936 | +€481 | +8.8% |
| Cash at bank and in hand | 54/58 | €28,012 | €7,980 | -€20,032 | -71.5% |
| Total equity and liabilities | 10/49 | €158,146 | €168,833 | +€10,687 | +6.8% |
| Equity | 10/15 | €140,846 | €89,382 | -€51,464 | -36.5% |
| Contributions | 10/11 | €257,000 | €257,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,154 | -€167,618 | -€51,464 | -44.3% |
| Amounts payable | 17/49 | €17,300 | €79,451 | +€62,151 | +359.2% |
| Amounts payable within one year | 42/48 | €17,300 | €76,817 | +€59,517 | +344.0% |
| Trade debts | 44 | €3,278 | €5,725 | +€2,447 | +74.6% |
| Suppliers | 440/4 | €3,278 | €5,631 | +€2,353 | +71.8% |
| Bills of exchange payable | 441 | - | €94 | +€94 | |
| Taxes, remuneration and social security | 45 | €5,326 | €26,832 | +€21,506 | +403.8% |
| Taxes | 450/3 | €937 | €9,736 | +€8,799 | +939.2% |
| Remuneration and social security | 454/9 | €4,390 | €17,096 | +€12,706 | +289.5% |
| Other amounts payable | 47/48 | €8,696 | €44,260 | +€35,564 | +409.0% |
| Accrued charges and deferred income | 492/3 | - | €2,634 | +€2,634 | |
| Remuneration, social security and pensions | 62 | €22,851 | €28,326 | +€5,475 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,911 | €18,685 | +€5,774 | +44.7% |
| Other operating charges | 640/8 | €7,868 | €5,864 | -€2,004 | -25.5% |
| Gross operating margin | 9900 | -€42,151 | €2,996 | +€45,147 | |
| Operating profit (loss) | 9901 | -€85,781 | -€49,879 | +€35,902 | +41.9% |
| Financial income | 75/76B | €188 | - | -€188 | |
| Recurring financial income | 75 | €188 | - | -€188 | |
| Financial charges | 65/66B | €1,774 | €1,585 | -€189 | -10.7% |
| Recurring financial charges | 65 | €1,774 | €1,585 | -€189 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€87,367 | -€51,464 | +€35,903 | +41.1% |
| Profit (loss) for the period | 9904 | -€87,367 | -€51,464 | +€35,903 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,367 | -€51,464 | +€35,903 | +41.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.