Account' M.: 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.
Account' M.
Largest movements
- Receivables after one year -€70,370
no longer reported in 2024 (was €70,370)
- Receivables within one year +€27,139
new in 2024: €27,139
- Tangible fixed assets -€9,389
down €9,389 (-25.6%), from €36,640 to €27,251
- Other debts +€71,106
up €71,106 (+84.3%), from €84,349 to €155,455
- Reserves -€67,409
down €67,409 (-31.2%), from €215,763 to €148,354
- Debts after one year -€42,907
down €42,907 (-15.1%), from €284,715 to €241,808
- Tax, wage and social debts -€18,814
down €18,814 (-28.7%), from €65,485 to €46,671
of which Taxes: -€25,847
- Gross operating margin +€66,980
up €66,980 (+66.9%), from €100,088 to €167,067
- Staff costs +€42,960
new in 2024: €42,960
- Financial income +€39,056
up €39,056 (+106%), from €36,767 to €75,822
- Taxes -€2,540
down €2,540 (-14.3%), from €17,746 to €15,207
- Other operating charges -€2,150
down €2,150 (-58.3%), from €3,687 to €1,538
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 | €695,111 | €638,761 | -€56,350 | -8.1% |
| Fixed assets | 21/28 | €596,640 | €587,251 | -€9,389 | -1.6% |
| Tangible fixed assets | 22/27 | €36,640 | €27,251 | -€9,389 | -25.6% |
| Furniture and vehicles | 24 | €36,640 | €27,251 | -€9,389 | -25.6% |
| Financial fixed assets | 28 | €560,000 | €560,000 | = | 0.0% |
| Current assets | 29/58 | €98,472 | €51,510 | -€46,962 | -47.7% |
| Amounts receivable after more than one year | 29 | €70,370 | - | -€70,370 | |
| Other amounts receivable | 291 | €70,370 | - | -€70,370 | |
| Amounts receivable within one year | 40/41 | - | €27,139 | +€27,139 | |
| Other amounts receivable | 41 | - | €27,139 | +€27,139 | |
| Cash at bank and in hand | 54/58 | €28,102 | €24,371 | -€3,731 | -13.3% |
| Total equity and liabilities | 10/49 | €695,111 | €638,761 | -€56,350 | -8.1% |
| Equity | 10/15 | €217,263 | €149,854 | -€67,409 | -31.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €215,763 | €148,354 | -€67,409 | -31.2% |
| Distributable reserves | 133 | €215,763 | €148,354 | -€67,409 | -31.2% |
| Amounts payable | 17/49 | €477,848 | €488,907 | +€11,059 | +2.3% |
| Amounts payable after more than one year | 17 | €284,715 | €241,808 | -€42,907 | -15.1% |
| Financial debts | 170/4 | €284,715 | €241,808 | -€42,907 | -15.1% |
| Amounts payable within one year | 42/48 | €193,134 | €247,100 | +€53,966 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €41,915 | €42,907 | +€992 | +2.4% |
| Trade debts | 44 | €1,385 | €2,067 | +€682 | +49.2% |
| Suppliers | 440/4 | €1,385 | €2,067 | +€682 | +49.2% |
| Taxes, remuneration and social security | 45 | €65,485 | €46,671 | -€18,814 | -28.7% |
| Taxes | 450/3 | €63,385 | €37,538 | -€25,847 | -40.8% |
| Remuneration and social security | 454/9 | €2,100 | €9,133 | +€7,033 | +335% |
| Other amounts payable | 47/48 | €84,349 | €155,455 | +€71,106 | +84.3% |
| Remuneration, social security and pensions | 62 | - | €42,960 | +€42,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,401 | €9,389 | -€12 | -0.1% |
| Other operating charges | 640/8 | €3,687 | €1,538 | -€2,150 | -58.3% |
| Gross operating margin | 9900 | €100,088 | €167,067 | +€66,980 | +66.9% |
| Operating profit (loss) | 9901 | €87,000 | €113,180 | +€26,181 | +30.1% |
| Financial income | 75/76B | €36,767 | €75,822 | +€39,056 | +106% |
| Recurring financial income | 75 | €36,767 | €75,822 | +€39,056 | +106% |
| Financial charges | 65/66B | €8,243 | €6,205 | -€2,038 | -24.7% |
| Recurring financial charges | 65 | €8,243 | €6,205 | -€2,038 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €115,523 | €182,798 | +€67,274 | +58.2% |
| Income taxes | 67/77 | €17,746 | €15,207 | -€2,540 | -14.3% |
| Profit (loss) for the period | 9904 | €97,777 | €167,591 | +€69,814 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,777 | €167,591 | +€69,814 | +71.4% |
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.