AHWAHNEE: 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.
AHWAHNEE
Largest movements
- Cash -€20,237
down €20,237 (-33.4%), from €60,627 to €40,390
mainly Receivables within one year (-€15,632) and Current portion of long-term debt (-€10,590)
- Receivables within one year +€15,632
up €15,632 (+131%), from €11,930 to €27,562
of which Trade receivables: +€15,125
- Receivables after one year -€6,500
down €6,500 (-9.8%), from €66,500 to €60,000
- Tangible fixed assets +€3,565
up €3,565 (+28.2%), from €12,640 to €16,205
of which Furniture and vehicles: +€2,242
- Deferred charges and accrued income +€2,771
up €2,771 (+25.7%), from €10,777 to €13,548
- Current portion of long-term debt -€10,590
no longer reported in 2024 (was €10,590)
- Trade debts +€6,069
up €6,069 (+126%), from €4,799 to €10,868
- Other debts +€3,650
up €3,650 (+12.7%), from €28,648 to €32,298
- Profit (loss) carried forward -€2,568
down €2,568 (-154%), from -€1,666 to -€4,234
- Depreciation -€11,586
down €11,586 (-89.9%), from €12,881 to €1,295
- Gross operating margin -€8,208
down €8,208 (-16.6%), from €49,421 to €41,213
- Financial charges +€3,777
up €3,777 (+9.8%), from €38,360 to €42,137
- Other operating charges +€1,270
up €1,270 (+142%), from €897 to €2,167
- Taxes -€770
down €770 (-60.2%), from €1,280 to €510
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 | €169,529 | €164,760 | -€4,769 | -2.8% |
| Fixed assets | 21/28 | €12,675 | €16,240 | +€3,565 | +28.1% |
| Tangible fixed assets | 22/27 | €12,640 | €16,205 | +€3,565 | +28.2% |
| Furniture and vehicles | 24 | €720 | €2,962 | +€2,242 | +311% |
| Other tangible fixed assets | 26 | €11,920 | €13,243 | +€1,323 | +11.1% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €156,854 | €148,520 | -€8,334 | -5.3% |
| Amounts receivable after more than one year | 29 | €66,500 | €60,000 | -€6,500 | -9.8% |
| Other amounts receivable | 291 | €66,500 | €60,000 | -€6,500 | -9.8% |
| Amounts receivable within one year | 40/41 | €11,930 | €27,562 | +€15,632 | +131% |
| Trade receivables | 40 | - | €15,125 | +€15,125 | |
| Other amounts receivable | 41 | €11,930 | €12,437 | +€507 | +4.2% |
| Current investments | 50/53 | €7,020 | €7,020 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,627 | €40,390 | -€20,237 | -33.4% |
| Deferred charges and accrued income | 490/1 | €10,777 | €13,548 | +€2,771 | +25.7% |
| Total equity and liabilities | 10/49 | €169,529 | €164,760 | -€4,769 | -2.8% |
| Equity | 10/15 | €123,704 | €121,136 | -€2,568 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,170 | €119,170 | = | 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 | €117,310 | €117,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,666 | -€4,234 | -€2,568 | -154% |
| Amounts payable | 17/49 | €45,825 | €43,624 | -€2,201 | -4.8% |
| Amounts payable within one year | 42/48 | €45,825 | €43,624 | -€2,201 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €10,590 | - | -€10,590 | |
| Trade debts | 44 | €4,799 | €10,868 | +€6,069 | +126% |
| Suppliers | 440/4 | €4,799 | €10,868 | +€6,069 | +126% |
| Taxes, remuneration and social security | 45 | €1,788 | €458 | -€1,330 | -74.4% |
| Taxes | 450/3 | €1,788 | €458 | -€1,330 | -74.4% |
| Other amounts payable | 47/48 | €28,648 | €32,298 | +€3,650 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €1,295 | -€11,586 | -89.9% |
| Other operating charges | 640/8 | €897 | €2,167 | +€1,270 | +142% |
| Gross operating margin | 9900 | €49,421 | €41,213 | -€8,208 | -16.6% |
| Operating profit (loss) | 9901 | €35,643 | €37,751 | +€2,108 | +5.9% |
| Financial income | 75/76B | €2,331 | €2,328 | -€3 | -0.1% |
| Recurring financial income | 75 | €2,331 | €2,328 | -€3 | -0.1% |
| Financial charges | 65/66B | €38,360 | €42,137 | +€3,777 | +9.8% |
| Recurring financial charges | 65 | €38,360 | €42,137 | +€3,777 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€386 | -€2,058 | -€1,672 | -433% |
| Income taxes | 67/77 | €1,280 | €510 | -€770 | -60.2% |
| Profit (loss) for the period | 9904 | -€1,666 | -€2,568 | -€902 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,666 | -€2,568 | -€902 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.