ALL COMMERCE: 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.
ALL COMMERCE
Largest movements
- Receivables within one year -€35,184
down €35,184 (-60.8%), from €57,843 to €22,659
of which Other amounts receivable: -€17,818
- Deferred charges and accrued income +€5,918
up €5,918 (+763.2%), from €775 to €6,694
- Tangible fixed assets -€2,665
down €2,665 (-32.4%), from €8,237 to €5,572
- Trade debts -€24,696
down €24,696 (-54.1%), from €45,611 to €20,916
- Profit (loss) carried forward -€13,650
down €13,650, from €10,443 to -€3,207
- Tax, wage and social debts +€6,952
up €6,952 (+132.1%), from €5,264 to €12,216
of which Remuneration and social security: +€7,012
- Gross operating margin +€47,003
up €47,003, from -€9,194 to €37,809
- Staff costs +€26,732
up €26,732 (+443.0%), from €6,034 to €32,766
- Depreciation -€1,408
down €1,408 (-30.8%), from €4,572 to €3,165
- Other operating charges -€1,158
down €1,158 (-52.1%), from €2,225 to €1,066
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 | €67,318 | €35,937 | -€31,381 | -46.6% |
| Fixed assets | 21/28 | €8,384 | €5,719 | -€2,665 | -31.8% |
| Tangible fixed assets | 22/27 | €8,237 | €5,572 | -€2,665 | -32.4% |
| Furniture and vehicles | 24 | €8,237 | €5,572 | -€2,665 | -32.4% |
| Financial fixed assets | 28 | €147 | €147 | = | 0.0% |
| Current assets | 29/58 | €58,934 | €30,218 | -€28,717 | -48.7% |
| Amounts receivable within one year | 40/41 | €57,843 | €22,659 | -€35,184 | -60.8% |
| Trade receivables | 40 | €38,071 | €20,705 | -€17,366 | -45.6% |
| Other amounts receivable | 41 | €19,772 | €1,954 | -€17,818 | -90.1% |
| Cash at bank and in hand | 54/58 | €316 | €865 | +€549 | +173.9% |
| Deferred charges and accrued income | 490/1 | €775 | €6,694 | +€5,918 | +763.2% |
| Total equity and liabilities | 10/49 | €67,318 | €35,937 | -€31,381 | -46.6% |
| Equity | 10/15 | €16,443 | €2,793 | -€13,650 | -83.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,443 | -€3,207 | -€13,650 | |
| Amounts payable | 17/49 | €50,875 | €33,144 | -€17,731 | -34.9% |
| Amounts payable within one year | 42/48 | €50,875 | €33,131 | -€17,744 | -34.9% |
| Trade debts | 44 | €45,611 | €20,916 | -€24,696 | -54.1% |
| Suppliers | 440/4 | €45,611 | €20,916 | -€24,696 | -54.1% |
| Taxes, remuneration and social security | 45 | €5,264 | €12,216 | +€6,952 | +132.1% |
| Taxes | 450/3 | €4,244 | €4,184 | -€60 | -1.4% |
| Remuneration and social security | 454/9 | €1,019 | €8,032 | +€7,012 | +687.8% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €6,034 | €32,766 | +€26,732 | +443.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,572 | €3,165 | -€1,408 | -30.8% |
| Other operating charges | 640/8 | €2,225 | €1,066 | -€1,158 | -52.1% |
| Gross operating margin | 9900 | -€9,194 | €37,809 | +€47,003 | |
| Operating profit (loss) | 9901 | -€22,025 | €812 | +€22,837 | |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €491 | €622 | +€131 | +26.7% |
| Recurring financial charges | 65 | €491 | €622 | +€131 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,516 | €412 | +€22,928 | |
| Income taxes | 67/77 | - | €337 | +€337 | |
| Profit (loss) for the period | 9904 | -€22,516 | €75 | +€22,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,516 | €75 | +€22,591 |
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 8 October 2026 via checked.be.