A.E.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.E.B.
Largest movements
- Receivables within one year +€8,767
up €8,767 (+29.5%), from €29,750 to €38,517
of which Trade receivables: +€6,178
- Tangible fixed assets -€4,635
down €4,635 (-36.4%), from €12,746 to €8,111
- Stocks and contracts -€2,019
down €2,019 (-69.2%), from €2,917 to €898
- Cash -€1,807
down €1,807 (-25.4%), from €7,126 to €5,319
mainly Receivables within one year (-€8,767) and Debts after one year (-€4,635)
- Trade debts +€6,093
up €6,093 (+51.7%), from €11,775 to €17,868
- Debts after one year -€4,635
down €4,635 (-57.1%), from €8,111 to €3,476
- Profit (loss) carried forward -€2,408
down €2,408 (-53.9%), from €4,467 to €2,059
- Short-term financial debts +€1,523
up €1,523 (+10.3%), from €14,776 to €16,299
- Turnover +€94,043
new in 2024: €94,043
- Purchases and services +€91,334
new in 2024: €91,334
- Gross operating margin -€1,142
down €1,142 (-29.7%), from €3,851 to €2,709
- Financial charges +€1,082
up €1,082 (+41.3%), from €2,623 to €3,705
- Other operating charges +€962
up €962 (+55.3%), from €1,739 to €2,701
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 | €52,540 | €52,845 | +€305 | +0.6% |
| Fixed assets | 21/28 | €12,746 | €8,111 | -€4,635 | -36.4% |
| Tangible fixed assets | 22/27 | €12,746 | €8,111 | -€4,635 | -36.4% |
| Leasing and similar rights | 25 | €12,746 | €8,111 | -€4,635 | -36.4% |
| Current assets | 29/58 | €39,794 | €44,734 | +€4,940 | +12.4% |
| Stocks and contracts in progress | 3 | €2,917 | €898 | -€2,019 | -69.2% |
| Stocks | 30/36 | €2,917 | €898 | -€2,019 | -69.2% |
| Amounts receivable within one year | 40/41 | €29,750 | €38,517 | +€8,767 | +29.5% |
| Trade receivables | 40 | €7,007 | €13,185 | +€6,178 | +88.2% |
| Other amounts receivable | 41 | €22,744 | €25,332 | +€2,588 | +11.4% |
| Cash at bank and in hand | 54/58 | €7,126 | €5,319 | -€1,807 | -25.4% |
| Total equity and liabilities | 10/49 | €52,540 | €52,845 | +€305 | +0.6% |
| Equity | 10/15 | €12,526 | €10,118 | -€2,408 | -19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €4,467 | €2,059 | -€2,408 | -53.9% |
| Amounts payable | 17/49 | €40,015 | €42,727 | +€2,712 | +6.8% |
| Amounts payable after more than one year | 17 | €8,111 | €3,476 | -€4,635 | -57.1% |
| Financial debts | 170/4 | €8,111 | €3,476 | -€4,635 | -57.1% |
| Amounts payable within one year | 42/48 | €31,904 | €39,251 | +€7,347 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €4,635 | €4,635 | -€0 | 0.0% |
| Financial debts | 43 | €14,776 | €16,299 | +€1,523 | +10.3% |
| Credit institutions | 430/8 | €14,776 | €16,299 | +€1,523 | +10.3% |
| Trade debts | 44 | €11,775 | €17,868 | +€6,093 | +51.7% |
| Suppliers | 440/4 | €11,775 | €17,868 | +€6,093 | +51.7% |
| Taxes, remuneration and social security | 45 | €717 | €449 | -€268 | -37.4% |
| Taxes | 450/3 | €717 | €449 | -€268 | -37.4% |
| Turnover | 70 | - | €94,043 | +€94,043 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €91,334 | +€91,334 | |
| Other operating charges | 640/8 | €1,739 | €2,701 | +€962 | +55.3% |
| Gross operating margin | 9900 | €3,851 | €2,709 | -€1,142 | -29.7% |
| Operating profit (loss) | 9901 | €2,112 | €8 | -€2,104 | -99.6% |
| Financial income | 75/76B | €1,195 | €1,289 | +€94 | +7.9% |
| Recurring financial income | 75 | €1,195 | €1,289 | +€94 | +7.9% |
| Financial charges | 65/66B | €2,623 | €3,705 | +€1,082 | +41.3% |
| Recurring financial charges | 65 | €2,623 | €3,705 | +€1,082 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €685 | -€2,408 | -€3,093 | |
| Profit (loss) for the period | 9904 | €685 | -€2,408 | -€3,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €685 | -€2,408 | -€3,093 |
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.