A3-TRADING: 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.
A3-TRADING
Largest movements
- Stocks and contracts +€39,700
new in 2024: €39,700
- Receivables within one year -€31,193
down €31,193 (-34.8%), from €89,761 to €58,568
of which Trade receivables: -€31,193
- Cash -€21,879
down €21,879 (-52.2%), from €41,889 to €20,010
mainly Stocks and contracts (-€39,700) and Tax, wage and social debts (-€10,631)
- Tax, wage and social debts -€10,631
down €10,631 (-22.6%), from €47,000 to €36,369
of which Remuneration and social security: -€15,200
- Other debts -€2,323
down €2,323 (-3.7%), from €63,453 to €61,130
- Financial income -€2,693
down €2,693 (-93.7%), from €2,873 to €180
- Gross operating margin -€1,269
down €1,269 (-50.1%), from €2,534 to €1,265
- Financial charges -€1,046
down €1,046 (-49.9%), from €2,096 to €1,050
- Taxes -€540
no longer reported in 2024 (was €540)
- Other operating charges +€505
new in 2024: €505
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 | €131,650 | €118,278 | -€13,372 | -10.2% |
| Current assets | 29/58 | €131,650 | €118,278 | -€13,372 | -10.2% |
| Stocks and contracts in progress | 3 | - | €39,700 | +€39,700 | |
| Stocks | 30/36 | - | €39,700 | +€39,700 | |
| Amounts receivable within one year | 40/41 | €89,761 | €58,568 | -€31,193 | -34.8% |
| Trade receivables | 40 | €87,890 | €56,696 | -€31,193 | -35.5% |
| Other amounts receivable | 41 | €1,871 | €1,871 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,889 | €20,010 | -€21,879 | -52.2% |
| Total equity and liabilities | 10/49 | €131,650 | €118,278 | -€13,372 | -10.2% |
| Equity | 10/15 | €14,039 | €13,929 | -€110 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €835 | €835 | = | 0.0% |
| Non-distributable reserves | 130/1 | €835 | €835 | = | 0.0% |
| Reserves not available under the articles | 1311 | €835 | €835 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,396 | -€5,506 | -€110 | -2.0% |
| Amounts payable | 17/49 | €117,611 | €104,349 | -€13,262 | -11.3% |
| Amounts payable within one year | 42/48 | €117,611 | €104,349 | -€13,262 | -11.3% |
| Trade debts | 44 | €7,158 | €6,850 | -€309 | -4.3% |
| Suppliers | 440/4 | €7,158 | €6,850 | -€309 | -4.3% |
| Taxes, remuneration and social security | 45 | €47,000 | €36,369 | -€10,631 | -22.6% |
| Taxes | 450/3 | - | €4,569 | +€4,569 | |
| Remuneration and social security | 454/9 | €47,000 | €31,800 | -€15,200 | -32.3% |
| Other amounts payable | 47/48 | €63,453 | €61,130 | -€2,323 | -3.7% |
| Other operating charges | 640/8 | - | €505 | +€505 | |
| Gross operating margin | 9900 | €2,534 | €1,265 | -€1,269 | -50.1% |
| Operating profit (loss) | 9901 | €2,534 | €760 | -€1,774 | -70.0% |
| Financial income | 75/76B | €2,873 | €180 | -€2,693 | -93.7% |
| Recurring financial income | 75 | €2,873 | €180 | -€2,693 | -93.7% |
| Financial charges | 65/66B | €2,096 | €1,050 | -€1,046 | -49.9% |
| Recurring financial charges | 65 | €2,096 | €1,050 | -€1,046 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €3,311 | -€110 | -€3,421 | |
| Income taxes | 67/77 | €540 | - | -€540 | |
| Profit (loss) for the period | 9904 | €2,772 | -€110 | -€2,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,772 | -€110 | -€2,882 |
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 21 October 2026 via checked.be.