Accounting Together: 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.
Accounting Together
Largest movements
- Receivables within one year +€23,554
up €23,554 (+34.8%), from €67,679 to €91,233
of which Other amounts receivable: +€34,598
- Intangible fixed assets -€7,750
down €7,750 (-17.9%), from €43,271 to €35,521
- Profit (loss) carried forward +€28,089
up €28,089 (+60.7%), from €46,290 to €74,378
- Debts after one year -€12,289
down €12,289 (-61.9%), from €19,851 to €7,562
- Trade debts -€4,204
down €4,204 (-92.7%), from €4,535 to €331
- Tax, wage and social debts +€3,337
up €3,337 (+18.8%), from €17,795 to €21,132
- Gross operating margin +€6,104
up €6,104 (+15.8%), from €38,667 to €44,771
- Taxes +€2,525
up €2,525 (+33.5%), from €7,546 to €10,071
- Financial income +€2,501
up €2,501 (+194%), from €1,291 to €3,792
- Financial charges -€712
down €712 (-52.6%), from €1,353 to €641
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 | €118,481 | €134,069 | +€15,588 | +13.2% |
| Fixed assets | 21/28 | €43,271 | €35,521 | -€7,750 | -17.9% |
| Intangible fixed assets | 21 | €43,271 | €35,521 | -€7,750 | -17.9% |
| Current assets | 29/58 | €75,210 | €98,548 | +€23,338 | +31.0% |
| Amounts receivable within one year | 40/41 | €67,679 | €91,233 | +€23,554 | +34.8% |
| Trade receivables | 40 | €27,213 | €16,168 | -€11,045 | -40.6% |
| Other amounts receivable | 41 | €40,466 | €75,065 | +€34,598 | +85.5% |
| Cash at bank and in hand | 54/58 | €6,974 | €6,758 | -€215 | -3.1% |
| Deferred charges and accrued income | 490/1 | €558 | €558 | = | 0.0% |
| Total equity and liabilities | 10/49 | €118,481 | €134,069 | +€15,588 | +13.2% |
| Equity | 10/15 | €48,040 | €76,128 | +€28,089 | +58.5% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,290 | €74,378 | +€28,089 | +60.7% |
| Amounts payable | 17/49 | €70,441 | €57,941 | -€12,500 | -17.7% |
| Amounts payable after more than one year | 17 | €19,851 | €7,562 | -€12,289 | -61.9% |
| Financial debts | 170/4 | €19,851 | €7,562 | -€12,289 | -61.9% |
| Amounts payable within one year | 42/48 | €50,590 | €50,379 | -€211 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,633 | €12,289 | +€656 | +5.6% |
| Trade debts | 44 | €4,535 | €331 | -€4,204 | -92.7% |
| Suppliers | 440/4 | €4,535 | €331 | -€4,204 | -92.7% |
| Advances received on contracts in progress | 46 | €15,827 | €15,827 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,795 | €21,132 | +€3,337 | +18.8% |
| Taxes | 450/3 | €17,795 | €21,132 | +€3,337 | +18.8% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,750 | €7,750 | = | 0.0% |
| Other operating charges | 640/8 | €2,125 | €2,012 | -€113 | -5.3% |
| Gross operating margin | 9900 | €38,667 | €44,771 | +€6,104 | +15.8% |
| Operating profit (loss) | 9901 | €28,792 | €35,009 | +€6,217 | +21.6% |
| Financial income | 75/76B | €1,291 | €3,792 | +€2,501 | +194% |
| Recurring financial income | 75 | €1,291 | €3,792 | +€2,501 | +194% |
| Financial charges | 65/66B | €1,353 | €641 | -€712 | -52.6% |
| Recurring financial charges | 65 | €1,353 | €641 | -€712 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €28,730 | €38,160 | +€9,430 | +32.8% |
| Income taxes | 67/77 | €7,546 | €10,071 | +€2,525 | +33.5% |
| Profit (loss) for the period | 9904 | €21,184 | €28,089 | +€6,905 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,184 | €28,089 | +€6,905 | +32.6% |
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 18 October 2026 via checked.be.