AAZ TECHNIQUE: 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.
AAZ TECHNIQUE
Largest movements
- Receivables within one year +€23,561
up €23,561 (+4,541%), from €519 to €24,080
of which Trade receivables: +€23,500
- Deferred charges and accrued income -€11,300
no longer reported in 2024 (was €11,300)
- Cash -€2,902
down €2,902 (-78.6%), from €3,691 to €790
mainly Receivables within one year (-€23,561)
- Profit (loss) carried forward +€9,266
up €9,266 (+2,317%), from €400 to €9,666
- Other operating income +€8,678
new in 2024: €8,678
- Turnover +€7,200
new in 2024: €7,200
- Goods and materials +€4,364
new in 2024: €4,364
- Gross operating margin -€2,385
no longer reported in 2024 (was €2,385)
- Other operating charges -€1,773
down €1,773 (-78.3%), from €2,264 to €491
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 | €15,510 | €24,869 | +€9,359 | +60.3% |
| Current assets | 29/58 | €15,510 | €24,869 | +€9,359 | +60.3% |
| Amounts receivable within one year | 40/41 | €519 | €24,080 | +€23,561 | +4,541% |
| Trade receivables | 40 | - | €23,500 | +€23,500 | |
| Other amounts receivable | 41 | €519 | €580 | +€61 | +11.7% |
| Cash at bank and in hand | 54/58 | €3,691 | €790 | -€2,902 | -78.6% |
| Deferred charges and accrued income | 490/1 | €11,300 | - | -€11,300 | |
| Total equity and liabilities | 10/49 | €15,510 | €24,869 | +€9,359 | +60.3% |
| Equity | 10/15 | €8,460 | €17,726 | +€9,266 | +110% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €400 | €9,666 | +€9,266 | +2,317% |
| Amounts payable | 17/49 | €7,050 | €7,143 | +€93 | +1.3% |
| Amounts payable within one year | 42/48 | €7,050 | €7,143 | +€93 | +1.3% |
| Trade debts | 44 | €810 | €903 | +€93 | +11.4% |
| Suppliers | 440/4 | €810 | €903 | +€93 | +11.4% |
| Other amounts payable | 47/48 | €6,240 | €6,240 | = | 0.0% |
| Operating income | 70/76A | - | €15,878 | +€15,878 | |
| Turnover | 70 | - | €7,200 | +€7,200 | |
| Other operating income | 74 | - | €8,678 | +€8,678 | |
| Operating charges | 60/66A | - | €6,577 | +€6,577 | |
| Goods for resale, raw materials and consumables | 60 | - | €4,364 | +€4,364 | |
| Purchases | 600/8 | - | €4,364 | +€4,364 | |
| Services and other goods | 61 | - | €896 | +€896 | |
| Remuneration, social security and pensions | 62 | - | €827 | +€827 | |
| Other operating charges | 640/8 | €2,264 | €491 | -€1,773 | -78.3% |
| Gross operating margin | 9900 | €2,385 | - | -€2,385 | |
| Operating profit (loss) | 9901 | €121 | €9,301 | +€9,179 | +7,560% |
| Financial charges | 65/66B | €20 | €34 | +€14 | +71.7% |
| Recurring financial charges | 65 | €20 | €34 | +€14 | +71.7% |
| Debt charges | 650 | - | €34 | +€34 | |
| Profit (loss) for the period before taxes | 9903 | €102 | €9,266 | +€9,165 | +9,023% |
| Income taxes | 67/77 | €70 | - | -€70 | |
| Profit (loss) for the period | 9904 | €31 | €9,266 | +€9,235 | +29,486% |
| Profit (loss) for the period to be appropriated | 9905 | €31 | €9,266 | +€9,235 | +29,486% |
Source: filed annual accounts (NBB), financial years ended 31 January 2023 and 31 January 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.