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673: 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

673

BE 0827.550.154
NACE 46.424, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€111,549
2024 · -€83,199-€28,350
Equity
€158,146
2024 · €269,695-€111,549
Cash
€1,930
2024 · €2,405-€475
Balance sheet total
€2.0m
2024 · €2.0m-€47,541

Largest movements

2024 to 2025
Assets
  • Deferred charges and accrued income +€85,646

    up €85,646 (+20.0%), from €429,180 to €514,826

  • Stocks and contracts -€66,201

    down €66,201 (-6.8%), from €971,933 to €905,732

  • Receivables within one year -€56,919

    down €56,919 (-11.0%), from €519,014 to €462,095

    of which Trade receivables: -€49,658

Equity and liabilities
  • Profit (loss) carried forward -€111,549

    down €111,549 (-80.6%), from -€138,365 to -€249,914

  • Trade debts +€96,769

    up €96,769 (+38.5%), from €251,601 to €348,369

  • Debts after one year -€34,568

    down €34,568 (-2.9%), from €1.2m to €1.2m

Income statement
  • Staff costs +€95,754

    up €95,754 (+28.3%), from €338,904 to €434,658

  • Gross operating margin +€54,789

    up €54,789 (+13.8%), from €397,258 to €452,048

  • Other operating charges -€24,078

    down €24,078 (-75.9%), from €31,742 to €7,663

  • Financial charges +€19,587

    up €19,587 (+22.4%), from €87,563 to €107,151

  • Financial income +€8,067

    up €8,067 (+198.7%), from €4,060 to €12,127

From the 2024 result to the 2025 result

effect on the 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 2024 -€83,199
Gross operating margin +€54,789
Staff costs -€95,754
Depreciation +€56
Other operating charges +€24,078
Financial income +€8,067
Financial charges -€19,587
Result 2025 -€111,549

Cash bridge derived

cash 2024 to 2025

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.

From operations +€55,022
Investment -€16,660
Financing -€38,837
Cash 2024 €2,405
Net result for the year -€111,549
Depreciation +€26,251
Stocks and contracts +€66,201
Receivables within one year +€56,919
Deferred charges and accrued income -€85,646
Trade debts +€96,769
Tax, wage and social debts +€6,076
Investment in fixed assets (net) -€16,660
Debts after one year -€34,568
Current portion of long-term debt +€1,672
Short-term financial debts -€5,941
Cash 2025 €1,930
Every line side by side 50 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,048,275 €2,000,734 -€47,541 -2.3%
Fixed assets 21/28 €125,743 €116,151 -€9,592 -7.6%
Tangible fixed assets 22/27 €117,902 €108,310 -€9,592 -8.1%
Furniture and vehicles 24 €114,062 €105,031 -€9,031 -7.9%
Other tangible fixed assets 26 €3,840 €3,279 -€561 -14.6%
Financial fixed assets 28 €7,841 €7,841 = 0.0%
Current assets 29/58 €1,922,532 €1,884,583 -€37,949 -2.0%
Stocks and contracts in progress 3 €971,933 €905,732 -€66,201 -6.8%
Stocks 30/36 €971,933 €905,732 -€66,201 -6.8%
Amounts receivable within one year 40/41 €519,014 €462,095 -€56,919 -11.0%
Trade receivables 40 €486,644 €436,986 -€49,658 -10.2%
Other amounts receivable 41 €32,370 €25,109 -€7,260 -22.4%
Cash at bank and in hand 54/58 €2,405 €1,930 -€475 -19.7%
Deferred charges and accrued income 490/1 €429,180 €514,826 +€85,646 +20.0%
Total equity and liabilities 10/49 €2,048,275 €2,000,734 -€47,541 -2.3%
Equity 10/15 €269,695 €158,146 -€111,549 -41.4%
Contributions 10/11 €406,200 €406,200 = 0.0%
Capital 10 €406,200 €406,200 = 0.0%
Issued capital 100 €418,600 €418,600 = 0.0%
Uncalled capital 101 €12,400 €12,400 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Legal reserve 130 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 -€138,365 -€249,914 -€111,549 -80.6%
Amounts payable 17/49 €1,778,579 €1,842,588 +€64,008 +3.6%
Amounts payable after more than one year 17 €1,193,481 €1,158,913 -€34,568 -2.9%
Financial debts 170/4 €1,193,481 €1,158,913 -€34,568 -2.9%
Amounts payable within one year 42/48 €571,261 €669,837 +€98,576 +17.3%
Current portion of amounts payable after more than one year 42 €32,896 €34,568 +€1,672 +5.1%
Financial debts 43 €200,000 €194,059 -€5,941 -3.0%
Credit institutions 430/8 €200,000 €194,059 -€5,941 -3.0%
Trade debts 44 €251,601 €348,369 +€96,769 +38.5%
Suppliers 440/4 €251,601 €348,369 +€96,769 +38.5%
Taxes, remuneration and social security 45 €64,672 €70,749 +€6,076 +9.4%
Taxes 450/3 €28,494 €20,670 -€7,824 -27.5%
Remuneration and social security 454/9 €36,178 €50,078 +€13,900 +38.4%
Other amounts payable 47/48 €22,092 €22,092 = 0.0%
Accrued charges and deferred income 492/3 €13,838 €13,838 = 0.0%
Remuneration, social security and pensions 62 €338,904 €434,658 +€95,754 +28.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €26,308 €26,251 -€56 -0.2%
Other operating charges 640/8 €31,742 €7,663 -€24,078 -75.9%
Gross operating margin 9900 €397,258 €452,048 +€54,789 +13.8%
Operating profit (loss) 9901 €305 -€16,525 -€16,830
Financial income 75/76B €4,060 €12,127 +€8,067 +198.7%
Recurring financial income 75 €4,060 €12,127 +€8,067 +198.7%
Financial charges 65/66B €87,563 €107,151 +€19,587 +22.4%
Recurring financial charges 65 €87,563 €107,151 +€19,587 +22.4%
Profit (loss) for the period before taxes 9903 -€83,199 -€111,549 -€28,350 -34.1%
Profit (loss) for the period 9904 -€83,199 -€111,549 -€28,350 -34.1%
Profit (loss) for the period to be appropriated 9905 -€83,199 -€111,549 -€28,350 -34.1%

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 28 September 2026 via checked.be.