A+B: 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.
A+B
Largest movements
- Stocks and contracts -€37,578
down €37,578 (-25.7%), from €146,121 to €108,543
- Cash +€6,294
up €6,294 (+13.9%), from €45,220 to €51,514
mainly Stocks and contracts (+€37,578) and Net result for the year (+€5,869)
- Trade debts -€19,560
down €19,560 (-35.1%), from €55,741 to €36,181
- Tax, wage and social debts -€12,934
down €12,934 (-17.7%), from €73,147 to €60,213
of which Taxes: -€8,225
- Profit (loss) carried forward +€5,869
up €5,869 (+5.0%), from -€117,610 to -€111,740
- Other debts -€4,430
down €4,430 (-94.1%), from €4,708 to €278
- Gross operating margin +€4,849
up €4,849 (+6.0%), from €80,214 to €85,063
- Taxes -€2,000
no longer reported in 2024 (was €2,000)
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 | €210,987 | €179,932 | -€31,055 | -14.7% |
| Fixed assets | 21/28 | €305 | €305 | = | 0.0% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €210,681 | €179,626 | -€31,055 | -14.7% |
| Stocks and contracts in progress | 3 | €146,121 | €108,543 | -€37,578 | -25.7% |
| Stocks | 30/36 | €146,121 | €108,543 | -€37,578 | -25.7% |
| Amounts receivable within one year | 40/41 | €15,233 | €16,658 | +€1,424 | +9.4% |
| Trade receivables | 40 | €15,233 | €16,658 | +€1,424 | +9.4% |
| Cash at bank and in hand | 54/58 | €45,220 | €51,514 | +€6,294 | +13.9% |
| Deferred charges and accrued income | 490/1 | €4,107 | €2,912 | -€1,195 | -29.1% |
| Total equity and liabilities | 10/49 | €210,987 | €179,932 | -€31,055 | -14.7% |
| Equity | 10/15 | -€62,610 | -€56,740 | +€5,869 | +9.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,610 | -€111,740 | +€5,869 | +5.0% |
| Amounts payable | 17/49 | €273,596 | €236,672 | -€36,924 | -13.5% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,596 | €96,672 | -€36,924 | -27.6% |
| Trade debts | 44 | €55,741 | €36,181 | -€19,560 | -35.1% |
| Suppliers | 440/4 | €55,741 | €36,181 | -€19,560 | -35.1% |
| Taxes, remuneration and social security | 45 | €73,147 | €60,213 | -€12,934 | -17.7% |
| Taxes | 450/3 | €51,969 | €43,744 | -€8,225 | -15.8% |
| Remuneration and social security | 454/9 | €21,178 | €16,469 | -€4,709 | -22.2% |
| Other amounts payable | 47/48 | €4,708 | €278 | -€4,430 | -94.1% |
| Remuneration, social security and pensions | 62 | €77,641 | €76,923 | -€718 | -0.9% |
| Other operating charges | 640/8 | €486 | €511 | +€25 | +5.2% |
| Non-recurring operating charges | 66A | €6,400 | - | -€6,400 | |
| Gross operating margin | 9900 | €80,214 | €85,063 | +€4,849 | +6.0% |
| Operating profit (loss) | 9901 | -€4,313 | €7,628 | +€11,942 | |
| Financial income | 75/76B | €57 | €278 | +€221 | +385.8% |
| Recurring financial income | 75 | €57 | €278 | +€221 | +385.8% |
| Financial charges | 65/66B | €1,783 | €2,037 | +€254 | +14.2% |
| Recurring financial charges | 65 | €1,783 | €2,037 | +€254 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,039 | €5,869 | +€11,908 | |
| Income taxes | 67/77 | €2,000 | - | -€2,000 | |
| Profit (loss) for the period | 9904 | -€8,039 | €5,869 | +€13,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,039 | €5,869 | +€13,908 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.