A LIFE: 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 LIFE
Largest movements
- Receivables within one year +€30,083
up €30,083 (+214%), from €14,043 to €44,126
of which Other amounts receivable: +€30,083
- Tangible fixed assets +€14,509
up €14,509 (+75.9%), from €19,126 to €33,635
of which Other tangible fixed assets: +€23,534
- Cash -€8,389
down €8,389 (-46.9%), from €17,892 to €9,503
mainly Receivables within one year (-€30,083) and Investment in fixed assets (net) (-€24,250)
- Trade debts +€35,921
up €35,921 (+871%), from €4,122 to €40,043
- Profit (loss) carried forward +€10,814
up €10,814 (+6.4%), from €169,194 to €180,008
- Current portion of long-term debt -€4,242
down €4,242 (-54.6%), from €7,777 to €3,535
- Tax, wage and social debts -€3,154
down €3,154 (-8.3%), from €37,838 to €34,684
of which Remuneration and social security: -€5,922
- Debts after one year -€3,121
no longer reported in 2024 (was €3,121)
- Other operating charges +€37,971
up €37,971 (+2,900%), from €1,310 to €39,280
- Gross operating margin -€15,263
down €15,263 (-17.1%), from €89,278 to €74,015
- Depreciation -€9,312
down €9,312 (-48.9%), from €19,053 to €9,741
- Financial income +€8,425
up €8,425 (+133%), from €6,317 to €14,742
- Taxes +€6,439
up €6,439 (+31.2%), from €20,641 to €27,080
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 | €242,511 | €278,730 | +€36,219 | +14.9% |
| Fixed assets | 21/28 | €19,126 | €33,635 | +€14,509 | +75.9% |
| Tangible fixed assets | 22/27 | €19,126 | €33,635 | +€14,509 | +75.9% |
| Plant, machinery and equipment | 23 | €649 | - | -€649 | |
| Furniture and vehicles | 24 | €14,179 | €5,803 | -€8,376 | -59.1% |
| Other tangible fixed assets | 26 | €4,298 | €27,832 | +€23,534 | +548% |
| Current assets | 29/58 | €223,385 | €245,095 | +€21,710 | +9.7% |
| Amounts receivable after more than one year | 29 | €189,380 | €189,380 | = | 0.0% |
| Other amounts receivable | 291 | €189,380 | €189,380 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,043 | €44,126 | +€30,083 | +214% |
| Trade receivables | 40 | €145 | €145 | = | 0.0% |
| Other amounts receivable | 41 | €13,898 | €43,982 | +€30,083 | +216% |
| Cash at bank and in hand | 54/58 | €17,892 | €9,503 | -€8,389 | -46.9% |
| Deferred charges and accrued income | 490/1 | €2,071 | €2,086 | +€15 | +0.7% |
| Total equity and liabilities | 10/49 | €242,511 | €278,730 | +€36,219 | +14.9% |
| Equity | 10/15 | €189,654 | €200,468 | +€10,814 | +5.7% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €169,194 | €180,008 | +€10,814 | +6.4% |
| Amounts payable | 17/49 | €52,857 | €78,262 | +€25,404 | +48.1% |
| Amounts payable after more than one year | 17 | €3,121 | - | -€3,121 | |
| Financial debts | 170/4 | €3,121 | - | -€3,121 | |
| Amounts payable within one year | 42/48 | €49,737 | €78,262 | +€28,525 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €7,777 | €3,535 | -€4,242 | -54.6% |
| Trade debts | 44 | €4,122 | €40,043 | +€35,921 | +871% |
| Suppliers | 440/4 | €4,122 | €40,043 | +€35,921 | +871% |
| Taxes, remuneration and social security | 45 | €37,838 | €34,684 | -€3,154 | -8.3% |
| Taxes | 450/3 | €31,916 | €34,684 | +€2,768 | +8.7% |
| Remuneration and social security | 454/9 | €5,922 | - | -€5,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,053 | €9,741 | -€9,312 | -48.9% |
| Other operating charges | 640/8 | €1,310 | €39,280 | +€37,971 | +2,900% |
| Gross operating margin | 9900 | €89,278 | €74,015 | -€15,263 | -17.1% |
| Operating profit (loss) | 9901 | €68,915 | €24,994 | -€43,922 | -63.7% |
| Financial income | 75/76B | €6,317 | €14,742 | +€8,425 | +133% |
| Recurring financial income | 75 | €6,317 | €14,742 | +€8,425 | +133% |
| Financial charges | 65/66B | €4,758 | €1,841 | -€2,918 | -61.3% |
| Recurring financial charges | 65 | €4,758 | €1,841 | -€2,918 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €70,473 | €37,895 | -€32,579 | -46.2% |
| Income taxes | 67/77 | €20,641 | €27,080 | +€6,439 | +31.2% |
| Profit (loss) for the period | 9904 | €49,832 | €10,814 | -€39,018 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,832 | €10,814 | -€39,018 | -78.3% |
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 14 October 2026 via checked.be.