ACCOUNTANCY TEAM: what changed
ACCOUNTANCY TEAM
Largest movements
- Receivables within one year +€19,901
up €19,901 (+53.3%), from €37,312 to €57,214
- Cash -€11,161
down €11,161 (-97.2%), from €11,488 to €327
mainly Receivables within one year (-€19,901) and Net result for the year (-€2,052)
- Trade debts +€10,662
up €10,662 (+23.0%), from €46,271 to €56,933
- Profit (loss) carried forward -€2,052
down €2,052, from €925 to -€1,126
- Other operating charges +€6,778
up €6,778 (+241%), from €2,817 to €9,595
- Gross operating margin +€6,195
up €6,195 (+140%), from €4,426 to €10,622
- Taxes -€192
down €192 (-51.2%), from €375 to €183
- Financial charges +€186
up €186 (+171%), from €108 to €294
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,530 | €58,362 | +€8,833 | +17.8% |
| Current assets | 29/58 | €49,530 | €58,362 | +€8,833 | +17.8% |
| Amounts receivable within one year | 40/41 | €37,312 | €57,214 | +€19,901 | +53.3% |
| Trade receivables | 40 | €37,312 | €57,214 | +€19,901 | +53.3% |
| Cash at bank and in hand | 54/58 | €11,488 | €327 | -€11,161 | -97.2% |
| Deferred charges and accrued income | 490/1 | €730 | €822 | +€92 | +12.6% |
| Total equity and liabilities | 10/49 | €49,530 | €58,362 | +€8,833 | +17.8% |
| Equity | 10/15 | €2,425 | €374 | -€2,052 | -84.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €925 | -€1,126 | -€2,052 | |
| Amounts payable | 17/49 | €47,104 | €57,988 | +€10,884 | +23.1% |
| Amounts payable within one year | 42/48 | €47,104 | €57,988 | +€10,884 | +23.1% |
| Trade debts | 44 | €46,271 | €56,933 | +€10,662 | +23.0% |
| Suppliers | 440/4 | €46,271 | €56,933 | +€10,662 | +23.0% |
| Taxes, remuneration and social security | 45 | €833 | €1,055 | +€222 | +26.7% |
| Taxes | 450/3 | €833 | €1,055 | +€222 | +26.7% |
| Other operating charges | 640/8 | €2,817 | €9,595 | +€6,778 | +241% |
| Non-recurring operating charges | 66A | €200 | €2,601 | +€2,401 | +1,201% |
| Gross operating margin | 9900 | €4,426 | €10,622 | +€6,195 | +140% |
| Operating profit (loss) | 9901 | €1,409 | -€1,574 | -€2,983 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €108 | €294 | +€186 | +171% |
| Recurring financial charges | 65 | €108 | €294 | +€186 | +171% |
| Profit (loss) for the period before taxes | 9903 | €1,301 | -€1,868 | -€3,169 | |
| Income taxes | 67/77 | €375 | €183 | -€192 | -51.2% |
| Profit (loss) for the period | 9904 | €925 | -€2,052 | -€2,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €925 | -€2,052 | -€2,977 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.