A & A: 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.
A & A
Largest movements
- Receivables within one year +€8,270
up €8,270 (+307%), from €2,691 to €10,961
- Cash +€3,008
up €3,008 (+42.4%), from €7,089 to €10,096
mainly Net result for the year (+€9,149) and Other debts (+€6,879)
- Deferred charges and accrued income -€394
down €394 (-14.3%), from €2,746 to €2,352
- Profit (loss) carried forward +€9,149
up €9,149 (+33.1%), from -€27,602 to -€18,453
- Other debts +€6,879
up €6,879 (+184%), from €3,741 to €10,619
- Debts after one year -€3,474
down €3,474 (-21.4%), from €16,229 to €12,755
- Tax, wage and social debts -€1,017
down €1,017 (-11.8%), from €8,629 to €7,612
of which Remuneration and social security: -€972
- Trade debts -€423
down €423 (-36.9%), from €1,147 to €724
- Gross operating margin -€14,228
down €14,228 (-51.3%), from €27,737 to €13,509
- Staff costs -€6,995
down €6,995 (-71.1%), from €9,833 to €2,838
- Financial charges -€2,709
down €2,709 (-99.6%), from €2,721 to €11
- Other operating charges -€663
down €663 (-31.8%), from €2,086 to €1,423
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.
Derived cash bridge
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 | €25,749 | €36,633 | +€10,884 | +42.3% |
| Fixed assets | 21/28 | €10,435 | €10,435 | = | 0.0% |
| Financial fixed assets | 28 | €10,435 | €10,435 | = | 0.0% |
| Current assets | 29/58 | €15,314 | €26,198 | +€10,884 | +71.1% |
| Stocks and contracts in progress | 3 | €2,788 | €2,788 | = | 0.0% |
| Stocks | 30/36 | €2,788 | €2,788 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,691 | €10,961 | +€8,270 | +307% |
| Trade receivables | 40 | €2,691 | €10,961 | +€8,270 | +307% |
| Cash at bank and in hand | 54/58 | €7,089 | €10,096 | +€3,008 | +42.4% |
| Deferred charges and accrued income | 490/1 | €2,746 | €2,352 | -€394 | -14.3% |
| Total equity and liabilities | 10/49 | €25,749 | €36,633 | +€10,884 | +42.3% |
| Equity | 10/15 | -€7,142 | €2,007 | +€9,149 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,602 | -€18,453 | +€9,149 | +33.1% |
| Amounts payable | 17/49 | €32,891 | €34,626 | +€1,735 | +5.3% |
| Amounts payable after more than one year | 17 | €16,229 | €12,755 | -€3,474 | -21.4% |
| Financial debts | 170/4 | €16,229 | €12,755 | -€3,474 | -21.4% |
| Amounts payable within one year | 42/48 | €16,662 | €21,871 | +€5,209 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €3,145 | €2,916 | -€229 | -7.3% |
| Trade debts | 44 | €1,147 | €724 | -€423 | -36.9% |
| Suppliers | 440/4 | €1,147 | €724 | -€423 | -36.9% |
| Taxes, remuneration and social security | 45 | €8,629 | €7,612 | -€1,017 | -11.8% |
| Taxes | 450/3 | €7,657 | €7,612 | -€45 | -0.6% |
| Remuneration and social security | 454/9 | €972 | - | -€972 | |
| Other amounts payable | 47/48 | €3,741 | €10,619 | +€6,879 | +184% |
| Remuneration, social security and pensions | 62 | €9,833 | €2,838 | -€6,995 | -71.1% |
| Other operating charges | 640/8 | €2,086 | €1,423 | -€663 | -31.8% |
| Gross operating margin | 9900 | €27,737 | €13,509 | -€14,228 | -51.3% |
| Operating profit (loss) | 9901 | €15,818 | €9,247 | -€6,570 | -41.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,721 | €11 | -€2,709 | -99.6% |
| Recurring financial charges | 65 | €2,721 | €11 | -€2,709 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €13,097 | €9,236 | -€3,861 | -29.5% |
| Income taxes | 67/77 | €235 | €87 | -€147 | -62.8% |
| Profit (loss) for the period | 9904 | €12,863 | €9,149 | -€3,714 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,863 | €9,149 | -€3,714 | -28.9% |
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 27 October 2026 via checked.be.