ALL-TRADE: 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-TRADE
Largest movements
- Current investments +€45,000
new in 2024: €45,000
- Receivables within one year -€10,131
down €10,131 (-93.9%), from €10,785 to €655
of which Other amounts receivable: -€9,345
- Tangible fixed assets -€5,171
down €5,171 (-2.6%), from €201,677 to €196,506
- Cash -€4,437
down €4,437 (-18.8%), from €23,634 to €19,197
mainly Current investments (-€45,000) and Other debts (-€24,803)
- Accrued charges and deferred income +€66,404
up €66,404 (+25,299%), from €262 to €66,667
- Other debts -€24,803
down €24,803 (-99.2%), from €25,000 to €197
- Tax, wage and social debts -€10,837
down €10,837 (-74.0%), from €14,653 to €3,816
- Debts after one year -€9,534
down €9,534 (-9.0%), from €106,158 to €96,625
- Profit (loss) carried forward +€3,036
up €3,036 (+3.8%), from -€79,641 to -€76,605
- Gross operating margin +€23,961
up €23,961, from -€11,718 to €12,242
- Other operating charges -€570
down €570 (-69.8%), from €816 to €246
- Financial charges -€497
down €497 (-11.6%), from €4,285 to €3,788
- Depreciation -€413
down €413 (-7.4%), from €5,584 to €5,171
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 | €236,329 | €261,357 | +€25,028 | +10.6% |
| Fixed assets | 21/28 | €201,677 | €196,506 | -€5,171 | -2.6% |
| Tangible fixed assets | 22/27 | €201,677 | €196,506 | -€5,171 | -2.6% |
| Leasing and similar rights | 25 | €201,677 | €196,506 | -€5,171 | -2.6% |
| Current assets | 29/58 | €34,652 | €64,851 | +€30,199 | +87.1% |
| Amounts receivable within one year | 40/41 | €10,785 | €655 | -€10,131 | -93.9% |
| Trade receivables | 40 | €785 | - | -€785 | |
| Other amounts receivable | 41 | €10,000 | €655 | -€9,345 | -93.5% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €23,634 | €19,197 | -€4,437 | -18.8% |
| Deferred charges and accrued income | 490/1 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €236,329 | €261,357 | +€25,028 | +10.6% |
| Equity | 10/15 | €81,040 | €84,076 | +€3,036 | +3.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €154,484 | €154,484 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €152,624 | €152,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,641 | -€76,605 | +€3,036 | +3.8% |
| Amounts payable | 17/49 | €155,290 | €177,282 | +€21,992 | +14.2% |
| Amounts payable after more than one year | 17 | €106,158 | €96,625 | -€9,534 | -9.0% |
| Financial debts | 170/4 | €106,158 | €96,625 | -€9,534 | -9.0% |
| Amounts payable within one year | 42/48 | €48,869 | €13,990 | -€34,879 | -71.4% |
| Current portion of amounts payable after more than one year | 42 | €9,215 | €9,557 | +€342 | +3.7% |
| Trade debts | 44 | - | €420 | +€420 | |
| Suppliers | 440/4 | - | €420 | +€420 | |
| Taxes, remuneration and social security | 45 | €14,653 | €3,816 | -€10,837 | -74.0% |
| Taxes | 450/3 | €14,653 | €3,816 | -€10,837 | -74.0% |
| Other amounts payable | 47/48 | €25,000 | €197 | -€24,803 | -99.2% |
| Accrued charges and deferred income | 492/3 | €262 | €66,667 | +€66,404 | +25,299% |
| Non-recurring operating income | 76A | €3,682 | €12,020 | +€8,338 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,584 | €5,171 | -€413 | -7.4% |
| Other operating charges | 640/8 | €816 | €246 | -€570 | -69.8% |
| Non-recurring operating charges | 66A | €229,400 | - | -€229,400 | |
| Gross operating margin | 9900 | -€11,718 | €12,242 | +€23,961 | |
| Operating profit (loss) | 9901 | -€247,518 | €6,825 | +€254,343 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €4,285 | €3,788 | -€497 | -11.6% |
| Recurring financial charges | 65 | €4,285 | €3,788 | -€497 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€251,787 | €3,036 | +€254,823 | |
| Income taxes | 67/77 | €92 | €0 | -€92 | -100% |
| Profit (loss) for the period | 9904 | -€251,879 | €3,036 | +€254,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€251,879 | €3,036 | +€254,915 |
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 16 October 2026 via checked.be.