ALLROUND: 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.
ALLROUND
Largest movements
- Receivables within one year +€30,470
up €30,470 (+19.7%), from €154,832 to €185,302
of which Other amounts receivable: +€25,446
- Cash -€12,895
down €12,895 (-18.0%), from €71,759 to €58,864
mainly Net result for the year (-€44,617) and Receivables within one year (-€30,470)
- Tangible fixed assets -€11,830
down €11,830 (-27.2%), from €43,479 to €31,649
- Reserves -€44,617
down €44,617 (-48.1%), from €92,805 to €48,189
- Tax, wage and social debts +€39,060
up €39,060 (+41.0%), from €95,300 to €134,360
of which Taxes: +€32,199
- Current portion of long-term debt +€9,945
up €9,945 (+172%), from €5,789 to €15,733
- Trade debts +€8,030
up €8,030 (+13.5%), from €59,339 to €67,368
- Debts after one year -€5,711
down €5,711 (-34.4%), from €16,607 to €10,897
- Staff costs +€93,814
up €93,814 (+23.1%), from €406,402 to €500,216
- Gross operating margin +€14,754
up €14,754 (+3.2%), from €467,197 to €481,951
- Taxes -€7,331
down €7,331 (-92.6%), from €7,914 to €583
- Other operating charges +€6,951
up €6,951 (+127%), from €5,460 to €12,411
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 | €271,840 | €278,547 | +€6,707 | +2.5% |
| Fixed assets | 21/28 | €43,479 | €31,649 | -€11,830 | -27.2% |
| Tangible fixed assets | 22/27 | €43,479 | €31,649 | -€11,830 | -27.2% |
| Furniture and vehicles | 24 | €43,479 | €31,649 | -€11,830 | -27.2% |
| Current assets | 29/58 | €228,361 | €246,898 | +€18,537 | +8.1% |
| Amounts receivable within one year | 40/41 | €154,832 | €185,302 | +€30,470 | +19.7% |
| Trade receivables | 40 | €144,392 | €149,416 | +€5,024 | +3.5% |
| Other amounts receivable | 41 | €10,440 | €35,886 | +€25,446 | +244% |
| Cash at bank and in hand | 54/58 | €71,759 | €58,864 | -€12,895 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,770 | €2,732 | +€962 | +54.4% |
| Total equity and liabilities | 10/49 | €271,840 | €278,547 | +€6,707 | +2.5% |
| Equity | 10/15 | €94,805 | €50,189 | -€44,617 | -47.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,805 | €48,189 | -€44,617 | -48.1% |
| Distributable reserves | 133 | €92,805 | €48,189 | -€44,617 | -48.1% |
| Amounts payable | 17/49 | €177,035 | €228,358 | +€51,324 | +29.0% |
| Amounts payable after more than one year | 17 | €16,607 | €10,897 | -€5,711 | -34.4% |
| Financial debts | 170/4 | €16,607 | €10,897 | -€5,711 | -34.4% |
| Amounts payable within one year | 42/48 | €160,427 | €217,462 | +€57,034 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €5,789 | €15,733 | +€9,945 | +172% |
| Trade debts | 44 | €59,339 | €67,368 | +€8,030 | +13.5% |
| Suppliers | 440/4 | €59,339 | €67,368 | +€8,030 | +13.5% |
| Taxes, remuneration and social security | 45 | €95,300 | €134,360 | +€39,060 | +41.0% |
| Taxes | 450/3 | €41,723 | €73,922 | +€32,199 | +77.2% |
| Remuneration and social security | 454/9 | €53,577 | €60,438 | +€6,861 | +12.8% |
| Remuneration, social security and pensions | 62 | €406,402 | €500,216 | +€93,814 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,267 | €11,830 | -€437 | -3.6% |
| Other operating charges | 640/8 | €5,460 | €12,411 | +€6,951 | +127% |
| Gross operating margin | 9900 | €467,197 | €481,951 | +€14,754 | +3.2% |
| Operating profit (loss) | 9901 | €43,068 | -€42,507 | -€85,574 | |
| Financial income | 75/76B | €341 | €1,405 | +€1,064 | +312% |
| Recurring financial income | 75 | €341 | €1,405 | +€1,064 | +312% |
| Financial charges | 65/66B | €6,469 | €2,932 | -€3,537 | -54.7% |
| Recurring financial charges | 65 | €6,469 | €2,932 | -€3,537 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €36,940 | -€44,033 | -€80,973 | |
| Income taxes | 67/77 | €7,914 | €583 | -€7,331 | -92.6% |
| Profit (loss) for the period | 9904 | €29,026 | -€44,617 | -€73,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,026 | -€44,617 | -€73,642 |
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 28 October 2026 via checked.be.