A&I: 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&I
Largest movements
- Cash +€13,299
up €13,299 (+39.8%), from €33,398 to €46,696
mainly Net result for the year (+€12,129) and Depreciation (+€3,600)
- Intangible fixed assets -€3,600
down €3,600 (-36.4%), from €9,900 to €6,300
- Profit (loss) carried forward +€12,129
up €12,129 (+32.4%), from €37,462 to €49,591
- Tax, wage and social debts -€2,290
down €2,290 (-35.3%), from €6,478 to €4,189
- Gross operating margin -€5,803
down €5,803 (-17.5%), from €33,214 to €27,411
- Other operating charges +€3,624
up €3,624 (+89.8%), from €4,034 to €7,658
- Taxes -€3,192
down €3,192 (-44.1%), from €7,236 to €4,043
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 | €61,372 | €71,306 | +€9,934 | +16.2% |
| Fixed assets | 21/28 | €9,900 | €6,300 | -€3,600 | -36.4% |
| Intangible fixed assets | 21 | €9,900 | €6,300 | -€3,600 | -36.4% |
| Current assets | 29/58 | €51,472 | €65,006 | +€13,534 | +26.3% |
| Stocks and contracts in progress | 3 | €15,000 | €15,350 | +€350 | +2.3% |
| Stocks | 30/36 | €15,000 | €15,350 | +€350 | +2.3% |
| Amounts receivable within one year | 40/41 | €3,074 | €2,960 | -€114 | -3.7% |
| Other amounts receivable | 41 | €3,074 | €2,960 | -€114 | -3.7% |
| Cash at bank and in hand | 54/58 | €33,398 | €46,696 | +€13,299 | +39.8% |
| Total equity and liabilities | 10/49 | €61,372 | €71,306 | +€9,934 | +16.2% |
| Equity | 10/15 | €37,494 | €49,623 | +€12,129 | +32.4% |
| Reserves | 13 | €32 | €32 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32 | €32 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32 | €32 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,462 | €49,591 | +€12,129 | +32.4% |
| Amounts payable | 17/49 | €23,879 | €21,683 | -€2,195 | -9.2% |
| Amounts payable within one year | 42/48 | €23,879 | €21,683 | -€2,195 | -9.2% |
| Taxes, remuneration and social security | 45 | €6,478 | €4,189 | -€2,290 | -35.3% |
| Taxes | 450/3 | €6,478 | €4,189 | -€2,290 | -35.3% |
| Other amounts payable | 47/48 | €17,400 | €17,494 | +€94 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,600 | = | 0.0% |
| Other operating charges | 640/8 | €4,034 | €7,658 | +€3,624 | +89.8% |
| Gross operating margin | 9900 | €33,214 | €27,411 | -€5,803 | -17.5% |
| Operating profit (loss) | 9901 | €25,580 | €16,153 | -€9,427 | -36.9% |
| Financial income | 75/76B | €40 | €50 | +€10 | +25.0% |
| Recurring financial income | 75 | €40 | €50 | +€10 | +25.0% |
| Financial charges | 65/66B | €52 | €31 | -€22 | -41.3% |
| Recurring financial charges | 65 | €52 | €31 | -€22 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €25,568 | €16,173 | -€9,395 | -36.7% |
| Income taxes | 67/77 | €7,236 | €4,043 | -€3,192 | -44.1% |
| Profit (loss) for the period | 9904 | €18,332 | €12,129 | -€6,203 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,332 | €12,129 | -€6,203 | -33.8% |
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.