ACTIVE SALES MANAGEMENT: 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 SALES MANAGEMENT
Largest movements
- Receivables within one year -€4,702
down €4,702 (-19.1%), from €24,565 to €19,863
of which Trade receivables: -€5,000
- Profit (loss) carried forward -€8,038
down €8,038 (-10.5%), from -€76,622 to -€84,659
- Other debts +€6,934
up €6,934 (+84.0%), from €8,253 to €15,187
- Reserves -€2,795
no longer reported in 2024 (was €2,795)
- Short-term financial debts -€2,001
down €2,001 (-13.6%), from €14,747 to €12,746
- Trade debts +€1,045
up €1,045 (+14.0%), from €7,473 to €8,518
- Gross operating margin -€3,792
down €3,792 (-81.8%), from -€4,636 to -€8,428
- Financial charges +€344
up €344 (+23.9%), from €1,439 to €1,783
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,846 | €20,992 | -€4,855 | -18.8% |
| Fixed assets | 21/28 | €982 | €810 | -€172 | -17.5% |
| Tangible fixed assets | 22/27 | €516 | €344 | -€172 | -33.3% |
| Land and buildings | 22 | €516 | €344 | -€172 | -33.3% |
| Financial fixed assets | 28 | €466 | €466 | = | 0.0% |
| Current assets | 29/58 | €24,864 | €20,181 | -€4,683 | -18.8% |
| Amounts receivable within one year | 40/41 | €24,565 | €19,863 | -€4,702 | -19.1% |
| Trade receivables | 40 | €24,250 | €19,250 | -€5,000 | -20.6% |
| Other amounts receivable | 41 | €315 | €613 | +€298 | +94.9% |
| Deferred charges and accrued income | 490/1 | €299 | €318 | +€19 | +6.3% |
| Total equity and liabilities | 10/49 | €25,846 | €20,992 | -€4,855 | -18.8% |
| Equity | 10/15 | -€5,827 | -€16,659 | -€10,833 | -186% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Contributions outside capital | 11 | €68,000 | €68,000 | = | 0.0% |
| Other | 1109/19 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €2,795 | - | -€2,795 | |
| Distributable reserves | 133 | €2,795 | - | -€2,795 | |
| Profit (loss) carried forward | 14 | -€76,622 | -€84,659 | -€8,038 | -10.5% |
| Amounts payable | 17/49 | €31,673 | €37,651 | +€5,978 | +18.9% |
| Amounts payable within one year | 42/48 | €31,673 | €37,651 | +€5,978 | +18.9% |
| Financial debts | 43 | €14,747 | €12,746 | -€2,001 | -13.6% |
| Credit institutions | 430/8 | €14,747 | €12,746 | -€2,001 | -13.6% |
| Trade debts | 44 | €7,473 | €8,518 | +€1,045 | +14.0% |
| Suppliers | 440/4 | €7,473 | €8,518 | +€1,045 | +14.0% |
| Taxes, remuneration and social security | 45 | €1,200 | €1,200 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €8,253 | €15,187 | +€6,934 | +84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €172 | = | 0.0% |
| Other operating charges | 640/8 | €496 | €449 | -€47 | -9.5% |
| Gross operating margin | 9900 | -€4,636 | -€8,428 | -€3,792 | -81.8% |
| Operating profit (loss) | 9901 | -€5,305 | -€9,050 | -€3,745 | -70.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,439 | €1,783 | +€344 | +23.9% |
| Recurring financial charges | 65 | €1,439 | €1,783 | +€344 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,744 | -€10,833 | -€4,089 | -60.6% |
| Profit (loss) for the period | 9904 | -€6,744 | -€10,833 | -€4,089 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,744 | -€10,833 | -€4,089 | -60.6% |
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 22 October 2026 via checked.be.