ACTIVE BUILDING: 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.
ACTIVE BUILDING
Largest movements
- Receivables within one year +€68,324
up €68,324 (+59.4%), from €115,093 to €183,417
of which Trade receivables: +€47,402
- Receivables after one year -€49,230
no longer reported in 2024 (was €49,230)
- Cash +€15,777
up €15,777 (+70.2%), from €22,459 to €38,236
mainly Net result for the year (+€49,808) and Receivables after one year (+€49,230)
- Stocks and contracts -€7,324
no longer reported in 2024 (was €7,324)
- Tangible fixed assets -€4,743
down €4,743 (-18.9%), from €25,124 to €20,381
of which Furniture and vehicles: -€4,044
- Profit (loss) carried forward +€39,179
up €39,179 (+165.3%), from €23,696 to €62,875
- Trade debts -€34,846
down €34,846 (-36.6%), from €95,330 to €60,484
- Tax, wage and social debts +€19,477
up €19,477 (+59.0%), from €33,001 to €52,478
of which Remuneration and social security: +€12,586
- Gross operating margin +€35,940
up €35,940 (+34.5%), from €104,130 to €140,070
- Taxes +€9,886
up €9,886 (+184.0%), from €5,371 to €15,257
- Financial charges -€8,700
down €8,700 (-66.7%), from €13,039 to €4,339
- Depreciation +€3,527
up €3,527 (+59.1%), from €5,968 to €9,495
- Other operating charges -€3,314
down €3,314 (-38.7%), from €8,553 to €5,239
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.
Cash bridge derived
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 | €223,302 | €245,061 | +€21,759 | +9.7% |
| Fixed assets | 21/28 | €25,124 | €20,381 | -€4,743 | -18.9% |
| Tangible fixed assets | 22/27 | €25,124 | €20,381 | -€4,743 | -18.9% |
| Plant, machinery and equipment | 23 | €1,705 | €1,006 | -€699 | -41.0% |
| Furniture and vehicles | 24 | €23,419 | €19,375 | -€4,044 | -17.3% |
| Current assets | 29/58 | €198,178 | €224,680 | +€26,502 | +13.4% |
| Amounts receivable after more than one year | 29 | €49,230 | - | -€49,230 | |
| Other amounts receivable | 291 | €49,230 | - | -€49,230 | |
| Stocks and contracts in progress | 3 | €7,324 | - | -€7,324 | |
| Stocks | 30/36 | €7,324 | - | -€7,324 | |
| Amounts receivable within one year | 40/41 | €115,093 | €183,417 | +€68,324 | +59.4% |
| Trade receivables | 40 | €50,764 | €98,167 | +€47,402 | +93.4% |
| Other amounts receivable | 41 | €64,329 | €85,250 | +€20,922 | +32.5% |
| Cash at bank and in hand | 54/58 | €22,459 | €38,236 | +€15,777 | +70.2% |
| Deferred charges and accrued income | 490/1 | €4,071 | €3,027 | -€1,044 | -25.6% |
| Total equity and liabilities | 10/49 | €223,302 | €245,061 | +€21,759 | +9.7% |
| Equity | 10/15 | €92,920 | €132,099 | +€39,179 | +42.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,024 | €63,024 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €62,024 | €62,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,696 | €62,875 | +€39,179 | +165.3% |
| Amounts payable | 17/49 | €130,382 | €112,962 | -€17,420 | -13.4% |
| Amounts payable within one year | 42/48 | €130,382 | €112,962 | -€17,420 | -13.4% |
| Financial debts | 43 | €2,051 | - | -€2,051 | |
| Credit institutions | 430/8 | €2,051 | - | -€2,051 | |
| Trade debts | 44 | €95,330 | €60,484 | -€34,846 | -36.6% |
| Suppliers | 440/4 | €95,330 | €60,484 | -€34,846 | -36.6% |
| Taxes, remuneration and social security | 45 | €33,001 | €52,478 | +€19,477 | +59.0% |
| Taxes | 450/3 | €10,218 | €17,109 | +€6,891 | +67.4% |
| Remuneration and social security | 454/9 | €22,782 | €35,368 | +€12,586 | +55.2% |
| Remuneration, social security and pensions | 62 | €58,156 | €56,012 | -€2,143 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,968 | €9,495 | +€3,527 | +59.1% |
| Other operating charges | 640/8 | €8,553 | €5,239 | -€3,314 | -38.7% |
| Gross operating margin | 9900 | €104,130 | €140,070 | +€35,940 | +34.5% |
| Operating profit (loss) | 9901 | €31,454 | €69,324 | +€37,870 | +120.4% |
| Financial income | 75/76B | €1,171 | €79 | -€1,092 | -93.2% |
| Recurring financial income | 75 | €1,171 | €79 | -€1,092 | -93.2% |
| Financial charges | 65/66B | €13,039 | €4,339 | -€8,700 | -66.7% |
| Recurring financial charges | 65 | €13,039 | €4,339 | -€8,700 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €19,586 | €65,065 | +€45,479 | +232.2% |
| Income taxes | 67/77 | €5,371 | €15,257 | +€9,886 | +184.0% |
| Profit (loss) for the period | 9904 | €14,215 | €49,808 | +€35,593 | +250.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,215 | €49,808 | +€35,593 | +250.4% |
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 9 October 2026 via checked.be.