Ai19: 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.
Ai19
Largest movements
- Receivables within one year +€28,101
up €28,101 (+76.6%), from €36,669 to €64,770
of which Other amounts receivable: +€22,747
- Cash -€8,408
down €8,408 (-32.4%), from €25,960 to €17,552
mainly Receivables within one year (-€28,101) and Investment in fixed assets (net) (-€6,127)
- Tangible fixed assets -€1,985
down €1,985 (-14.6%), from €13,636 to €11,652
- Deferred charges and accrued income +€1,563
up €1,563 (+221.8%), from €705 to €2,268
- Profit (loss) carried forward +€14,967
up €14,967 (+31.5%), from €47,477 to €62,444
- Tax, wage and social debts +€5,065
up €5,065 (+21.1%), from €24,018 to €29,083
- Trade debts -€1,960
down €1,960 (-86.2%), from €2,275 to €315
- Other debts +€1,200
up €1,200 (+600.0%), from €200 to €1,400
- Gross operating margin -€40,618
down €40,618 (-60.1%), from €67,584 to €26,966
- Taxes -€12,110
down €12,110 (-71.7%), from €16,902 to €4,792
- Depreciation +€4,867
up €4,867 (+149.9%), from €3,245 to €8,112
- Financial income +€1,564
up €1,564 (+220.4%), from €709 to €2,273
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 | €76,970 | €96,242 | +€19,272 | +25.0% |
| Fixed assets | 21/28 | €13,636 | €11,652 | -€1,985 | -14.6% |
| Tangible fixed assets | 22/27 | €13,636 | €11,652 | -€1,985 | -14.6% |
| Furniture and vehicles | 24 | €13,636 | €11,652 | -€1,985 | -14.6% |
| Current assets | 29/58 | €63,334 | €84,590 | +€21,257 | +33.6% |
| Amounts receivable within one year | 40/41 | €36,669 | €64,770 | +€28,101 | +76.6% |
| Trade receivables | 40 | €12,748 | €18,102 | +€5,354 | +42.0% |
| Other amounts receivable | 41 | €23,921 | €46,669 | +€22,747 | +95.1% |
| Cash at bank and in hand | 54/58 | €25,960 | €17,552 | -€8,408 | -32.4% |
| Deferred charges and accrued income | 490/1 | €705 | €2,268 | +€1,563 | +221.8% |
| Total equity and liabilities | 10/49 | €76,970 | €96,242 | +€19,272 | +25.0% |
| Equity | 10/15 | €50,477 | €65,444 | +€14,967 | +29.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,477 | €62,444 | +€14,967 | +31.5% |
| Amounts payable | 17/49 | €26,493 | €30,798 | +€4,305 | +16.2% |
| Amounts payable within one year | 42/48 | €26,493 | €30,798 | +€4,305 | +16.2% |
| Trade debts | 44 | €2,275 | €315 | -€1,960 | -86.2% |
| Suppliers | 440/4 | €2,275 | €315 | -€1,960 | -86.2% |
| Taxes, remuneration and social security | 45 | €24,018 | €29,083 | +€5,065 | +21.1% |
| Taxes | 450/3 | €24,018 | €29,083 | +€5,065 | +21.1% |
| Other amounts payable | 47/48 | €200 | €1,400 | +€1,200 | +600.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,245 | €8,112 | +€4,867 | +149.9% |
| Other operating charges | 640/8 | €637 | €1,037 | +€400 | +62.8% |
| Gross operating margin | 9900 | €67,584 | €26,966 | -€40,618 | -60.1% |
| Operating profit (loss) | 9901 | €63,701 | €17,817 | -€45,884 | -72.0% |
| Financial income | 75/76B | €709 | €2,273 | +€1,564 | +220.4% |
| Recurring financial income | 75 | €709 | €2,273 | +€1,564 | +220.4% |
| Financial charges | 65/66B | €32 | €332 | +€300 | +939.9% |
| Recurring financial charges | 65 | €32 | €332 | +€300 | +939.9% |
| Profit (loss) for the period before taxes | 9903 | €64,379 | €19,759 | -€44,620 | -69.3% |
| Income taxes | 67/77 | €16,902 | €4,792 | -€12,110 | -71.7% |
| Profit (loss) for the period | 9904 | €47,477 | €14,967 | -€32,510 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,477 | €14,967 | -€32,510 | -68.5% |
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 11 October 2026 via checked.be.