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ADMIN - BURO: what changed

Two fiscal 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.

What changed

ADMIN - BURO

BE 0458.297.185
NACE 69.201, Certified accountants and tax accountants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€12,443
2023 · €35,469-€23,026
Equity
€434,827
2023 · €422,383+€12,444
Cash
€175,460
2023 · €181,515-€6,055
Balance sheet total
€475,919
2023 · €484,114-€8,195

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€15,519

    down €15,519 (-27.0%), from €57,436 to €41,917

  • Receivables within one year +€8,901

    up €8,901 (+7.7%), from €114,872 to €123,773

    of which Trade receivables: +€8,901

  • Cash -€6,055

    down €6,055 (-3.3%), from €181,515 to €175,460

    mainly Accrued charges and deferred income (-€14,000) and Receivables within one year (-€8,901)

Equity and liabilities
  • Accrued charges and deferred income -€14,000

    no longer reported in 2024 (was €14,000)

  • Profit (loss) carried forward +€12,444

    up €12,444 (+3.2%), from €393,156 to €405,600

Income statement
  • Depreciation +€7,760

    up €7,760 (+100.0%), from €7,759 to €15,519

  • Financial income -€7,662

    down €7,662 (-97.6%), from €7,849 to €187

  • Taxes +€7,527

    up €7,527 (+64.3%), from €11,710 to €19,237

  • Gross operating margin +€807

    up €807 (+1.6%), from €48,997 to €49,804

  • Other operating charges +€505

    up €505 (+107.7%), from €469 to €974

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €35,469
Gross operating margin +€807
Depreciation -€7,760
Other operating charges -€505
Financial income -€7,662
Financial charges -€379
Taxes -€7,527
Result 2024 €12,443

Cash bridge derived

cash 2023 to 2024

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.

From operations +€800
Investment -€4,478
Financing -€2,377
Cash 2023 €181,515
Net result for the year +€12,443
Depreciation +€15,519
Receivables within one year -€8,901
Trade debts -€92
Tax, wage and social debts -€4,169
Accrued charges and deferred income -€14,000
Investment in fixed assets (net) -€4,478
Short-term financial debts -€2,378
Contributions, distributions and other +€1
Cash 2024 €175,460
Every line side by side 41 lines
Line Code 2023 2024 Change %
Total assets 20/58 €484,114 €475,919 -€8,195 -1.7%
Fixed assets 21/28 €137,727 €126,686 -€11,041 -8.0%
Tangible fixed assets 22/27 €57,436 €41,917 -€15,519 -27.0%
Furniture and vehicles 24 €57,436 €41,917 -€15,519 -27.0%
Financial fixed assets 28 €80,291 €84,769 +€4,478 +5.6%
Current assets 29/58 €346,387 €349,233 +€2,846 +0.8%
Amounts receivable within one year 40/41 €114,872 €123,773 +€8,901 +7.7%
Trade receivables 40 €96,872 €105,773 +€8,901 +9.2%
Other amounts receivable 41 €18,000 €18,000 = 0.0%
Current investments 50/53 €50,000 €50,000 = 0.0%
Cash at bank and in hand 54/58 €181,515 €175,460 -€6,055 -3.3%
Total equity and liabilities 10/49 €484,114 €475,919 -€8,195 -1.7%
Equity 10/15 €422,383 €434,827 +€12,444 +2.9%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €10,635 €10,635 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Distributable reserves 133 €8,775 €8,775 = 0.0%
Profit (loss) carried forward 14 €393,156 €405,600 +€12,444 +3.2%
Amounts payable 17/49 €61,731 €41,092 -€20,639 -33.4%
Amounts payable within one year 42/48 €47,731 €41,092 -€6,639 -13.9%
Financial debts 43 €39,812 €37,434 -€2,378 -6.0%
Credit institutions 430/8 €39,812 €37,434 -€2,378 -6.0%
Trade debts 44 €161 €69 -€92 -57.1%
Suppliers 440/4 €161 €69 -€92 -57.1%
Taxes, remuneration and social security 45 €6,958 €2,789 -€4,169 -59.9%
Taxes 450/3 €6,958 €2,789 -€4,169 -59.9%
Other amounts payable 47/48 €800 €800 = 0.0%
Accrued charges and deferred income 492/3 €14,000 - -€14,000
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,759 €15,519 +€7,760 +100.0%
Other operating charges 640/8 €469 €974 +€505 +107.7%
Gross operating margin 9900 €48,997 €49,804 +€807 +1.6%
Operating profit (loss) 9901 €40,769 €33,311 -€7,458 -18.3%
Financial income 75/76B €7,849 €187 -€7,662 -97.6%
Recurring financial income 75 €7,849 €187 -€7,662 -97.6%
Financial charges 65/66B €1,439 €1,818 +€379 +26.3%
Recurring financial charges 65 €1,439 €1,818 +€379 +26.3%
Profit (loss) for the period before taxes 9903 €47,179 €31,680 -€15,499 -32.9%
Income taxes 67/77 €11,710 €19,237 +€7,527 +64.3%
Profit (loss) for the period 9904 €35,469 €12,443 -€23,026 -64.9%
Profit (loss) for the period to be appropriated 9905 €35,469 €12,443 -€23,026 -64.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.