ALL-SERVICE: 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.
ALL-SERVICE
Largest movements
- Tangible fixed assets +€44,311
up €44,311 (+196%), from €22,567 to €66,878
of which Furniture and vehicles: +€39,246
- Cash -€42,130
down €42,130 (-51.9%), from €81,135 to €39,005
mainly Investment in fixed assets (net) (-€57,688) and Other debts (-€16,173)
- Receivables within one year -€11,550
down €11,550 (-31.7%), from €36,432 to €24,883
of which Trade receivables: -€10,130
- Deferred charges and accrued income +€1,726
up €1,726 (+127%), from €1,363 to €3,089
- Other debts -€16,173
down €16,173 (-60.0%), from €26,942 to €10,770
- Reserves +€11,471
up €11,471 (+13.7%), from €83,932 to €95,403
- Tax, wage and social debts -€8,283
down €8,283 (-64.9%), from €12,762 to €4,479
of which Taxes: -€8,783
- Trade debts +€5,343
up €5,343 (+97.8%), from €5,461 to €10,804
- Gross operating margin -€2,761
down €2,761 (-7.7%), from €35,873 to €33,111
- Depreciation -€1,919
down €1,919 (-12.5%), from €15,296 to €13,377
- Taxes -€989
down €989 (-15.8%), from €6,277 to €5,289
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 | €141,497 | €133,855 | -€7,642 | -5.4% |
| Fixed assets | 21/28 | €22,567 | €66,878 | +€44,311 | +196% |
| Tangible fixed assets | 22/27 | €22,567 | €66,878 | +€44,311 | +196% |
| Plant, machinery and equipment | 23 | €951 | €6,016 | +€5,065 | +533% |
| Furniture and vehicles | 24 | €21,616 | €60,862 | +€39,246 | +182% |
| Current assets | 29/58 | €118,930 | €66,977 | -€51,953 | -43.7% |
| Amounts receivable within one year | 40/41 | €36,432 | €24,883 | -€11,550 | -31.7% |
| Trade receivables | 40 | €33,881 | €23,751 | -€10,130 | -29.9% |
| Other amounts receivable | 41 | €2,552 | €1,132 | -€1,419 | -55.6% |
| Cash at bank and in hand | 54/58 | €81,135 | €39,005 | -€42,130 | -51.9% |
| Deferred charges and accrued income | 490/1 | €1,363 | €3,089 | +€1,726 | +127% |
| Total equity and liabilities | 10/49 | €141,497 | €133,855 | -€7,642 | -5.4% |
| Equity | 10/15 | €96,332 | €107,803 | +€11,471 | +11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,932 | €95,403 | +€11,471 | +13.7% |
| Distributable reserves | 133 | €83,932 | €95,403 | +€11,471 | +13.7% |
| Amounts payable | 17/49 | €45,165 | €26,052 | -€19,113 | -42.3% |
| Amounts payable within one year | 42/48 | €45,165 | €26,052 | -€19,113 | -42.3% |
| Trade debts | 44 | €5,461 | €10,804 | +€5,343 | +97.8% |
| Suppliers | 440/4 | €5,461 | €10,804 | +€5,343 | +97.8% |
| Taxes, remuneration and social security | 45 | €12,762 | €4,479 | -€8,283 | -64.9% |
| Taxes | 450/3 | €10,762 | €1,979 | -€8,783 | -81.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,500 | +€500 | +25.0% |
| Other amounts payable | 47/48 | €26,942 | €10,770 | -€16,173 | -60.0% |
| Non-recurring operating income | 76A | - | €846 | +€846 | |
| Remuneration, social security and pensions | 62 | €160 | €232 | +€72 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,296 | €13,377 | -€1,919 | -12.5% |
| Other operating charges | 640/8 | €1,838 | €1,555 | -€283 | -15.4% |
| Gross operating margin | 9900 | €35,873 | €33,111 | -€2,761 | -7.7% |
| Operating profit (loss) | 9901 | €18,578 | €17,947 | -€631 | -3.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,373 | €1,188 | -€185 | -13.5% |
| Recurring financial charges | 65 | €1,373 | €1,188 | -€185 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €17,206 | €16,759 | -€447 | -2.6% |
| Income taxes | 67/77 | €6,277 | €5,289 | -€989 | -15.8% |
| Profit (loss) for the period | 9904 | €10,929 | €11,471 | +€542 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,929 | €11,471 | +€542 | +5.0% |
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 29 October 2026 via checked.be.