ALL4SET: 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.
ALL4SET
Largest movements
- Cash +€152,963
up €152,963 (+327.9%), from €46,652 to €199,615
mainly Net result for the year (+€89,792) and Depreciation (+€75,940)
- Tangible fixed assets +€52,257
up €52,257 (+42.9%), from €121,746 to €174,002
of which Plant, machinery and equipment: +€106,465
- Receivables within one year +€47,802
up €47,802 (+41.6%), from €115,040 to €162,842
of which Other amounts receivable: +€34,601
- Stocks and contracts +€12,500
new in 2024: €12,500
- Profit (loss) carried forward +€89,792
up €89,792, from -€65,852 to €23,941
- Debts after one year +€74,383
up €74,383 (+63.9%), from €116,319 to €190,702
- Current portion of long-term debt +€39,307
up €39,307 (+85.5%), from €45,968 to €85,275
- Trade debts +€33,049
up €33,049 (+35.2%), from €93,845 to €126,894
- Accrued charges and deferred income +€19,653
up €19,653 (+240.4%), from €8,174 to €27,827
- Gross operating margin +€461,875
up €461,875, from -€121,099 to €340,776
- Staff costs +€91,218
up €91,218 (+156.2%), from €58,407 to €149,625
- Financial charges +€10,595
up €10,595 (+156.3%), from €6,777 to €17,371
- Depreciation +€7,433
up €7,433 (+10.8%), from €68,507 to €75,940
- Financial income +€6,848
up €6,848 (+2025.2%), from €338 to €7,186
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 | €287,780 | €551,526 | +€263,746 | +91.6% |
| Fixed assets | 21/28 | €121,746 | €174,002 | +€52,257 | +42.9% |
| Tangible fixed assets | 22/27 | €121,746 | €174,002 | +€52,257 | +42.9% |
| Plant, machinery and equipment | 23 | €15,625 | €122,090 | +€106,465 | +681.4% |
| Furniture and vehicles | 24 | €106,121 | €51,912 | -€54,209 | -51.1% |
| Current assets | 29/58 | €166,034 | €377,523 | +€211,489 | +127.4% |
| Stocks and contracts in progress | 3 | - | €12,500 | +€12,500 | |
| Stocks | 30/36 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €115,040 | €162,842 | +€47,802 | +41.6% |
| Trade receivables | 40 | €34,010 | €47,210 | +€13,201 | +38.8% |
| Other amounts receivable | 41 | €81,030 | €115,631 | +€34,601 | +42.7% |
| Cash at bank and in hand | 54/58 | €46,652 | €199,615 | +€152,963 | +327.9% |
| Deferred charges and accrued income | 490/1 | €4,343 | €2,566 | -€1,776 | -40.9% |
| Total equity and liabilities | 10/49 | €287,780 | €551,526 | +€263,746 | +91.6% |
| Equity | 10/15 | -€55,852 | €33,941 | +€89,792 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,852 | €23,941 | +€89,792 | |
| Amounts payable | 17/49 | €343,632 | €517,585 | +€173,953 | +50.6% |
| Amounts payable after more than one year | 17 | €116,319 | €190,702 | +€74,383 | +63.9% |
| Financial debts | 170/4 | €116,319 | €190,702 | +€74,383 | +63.9% |
| Amounts payable within one year | 42/48 | €219,139 | €299,056 | +€79,917 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €45,968 | €85,275 | +€39,307 | +85.5% |
| Trade debts | 44 | €93,845 | €126,894 | +€33,049 | +35.2% |
| Suppliers | 440/4 | €93,845 | €126,894 | +€33,049 | +35.2% |
| Taxes, remuneration and social security | 45 | €79,326 | €86,887 | +€7,561 | +9.5% |
| Taxes | 450/3 | €68,619 | €70,525 | +€1,905 | +2.8% |
| Remuneration and social security | 454/9 | €10,706 | €16,362 | +€5,656 | +52.8% |
| Accrued charges and deferred income | 492/3 | €8,174 | €27,827 | +€19,653 | +240.4% |
| Non-recurring operating income | 76A | €2,695 | €4,609 | +€1,914 | +71.0% |
| Remuneration, social security and pensions | 62 | €58,407 | €149,625 | +€91,218 | +156.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,507 | €75,940 | +€7,433 | +10.8% |
| Other operating charges | 640/8 | €9,383 | €14,860 | +€5,477 | +58.4% |
| Non-recurring operating charges | 66A | €4,977 | - | -€4,977 | |
| Gross operating margin | 9900 | -€121,099 | €340,776 | +€461,875 | |
| Operating profit (loss) | 9901 | -€262,373 | €100,351 | +€362,724 | |
| Financial income | 75/76B | €338 | €7,186 | +€6,848 | +2025.2% |
| Recurring financial income | 75 | €338 | €7,186 | +€6,848 | +2025.2% |
| Financial charges | 65/66B | €6,777 | €17,371 | +€10,595 | +156.3% |
| Recurring financial charges | 65 | €6,777 | €17,371 | +€10,595 | +156.3% |
| Profit (loss) for the period before taxes | 9903 | -€268,812 | €90,166 | +€358,978 | |
| Income taxes | 67/77 | €270 | €373 | +€103 | +38.1% |
| Profit (loss) for the period | 9904 | -€269,082 | €89,792 | +€358,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€269,082 | €89,792 | +€358,875 |
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 9 October 2026 via checked.be.