AR-INTERIOR: 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.
AR-INTERIOR
Largest movements
- Tangible fixed assets -€52,269
down €52,269 (-81.1%), from €64,428 to €12,159
of which Plant, machinery and equipment: -€50,590
- Receivables within one year -€24,960
down €24,960 (-69.8%), from €35,764 to €10,804
of which Other amounts receivable: -€17,538
- Intangible fixed assets +€2,698
up €2,698 (+60.3%), from €4,473 to €7,171
- Deferred charges and accrued income -€1,806
down €1,806 (-71.4%), from €2,530 to €723
- Profit (loss) carried forward -€45,900
down €45,900 (-72.6%), from -€63,261 to -€109,161
- Trade debts -€23,125
down €23,125 (-51.9%), from €44,530 to €21,405
- Tax, wage and social debts -€21,134
down €21,134 (-86.1%), from €24,550 to €3,416
of which Remuneration and social security: -€14,164
- Accrued charges and deferred income +€20,236
up €20,236 (+809.4%), from €2,500 to €22,736
- Debts after one year -€13,247
down €13,247 (-89.4%), from €14,812 to €1,564
- Gross operating margin -€44,370
down €44,370 (-61.3%), from €72,415 to €28,045
- Staff costs -€28,068
down €28,068 (-31.5%), from €89,051 to €60,983
- Depreciation -€6,020
down €6,020 (-41.6%), from €14,485 to €8,465
- Other operating charges -€4,936
down €4,936 (-72.3%), from €6,828 to €1,892
- Financial charges -€2,177
down €2,177 (-47.8%), from €4,550 to €2,374
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,946 | €38,608 | -€76,337 | -66.4% |
| Fixed assets | 21/28 | €76,652 | €27,081 | -€49,571 | -64.7% |
| Intangible fixed assets | 21 | €4,473 | €7,171 | +€2,698 | +60.3% |
| Tangible fixed assets | 22/27 | €64,428 | €12,159 | -€52,269 | -81.1% |
| Plant, machinery and equipment | 23 | €58,597 | €8,007 | -€50,590 | -86.3% |
| Furniture and vehicles | 24 | €2,725 | €1,707 | -€1,018 | -37.4% |
| Other tangible fixed assets | 26 | €3,106 | €2,445 | -€661 | -21.3% |
| Financial fixed assets | 28 | €7,751 | €7,751 | = | 0.0% |
| Current assets | 29/58 | €38,294 | €11,527 | -€26,766 | -69.9% |
| Amounts receivable within one year | 40/41 | €35,764 | €10,804 | -€24,960 | -69.8% |
| Trade receivables | 40 | €7,422 | €0 | -€7,422 | -100.0% |
| Other amounts receivable | 41 | €28,342 | €10,804 | -€17,538 | -61.9% |
| Deferred charges and accrued income | 490/1 | €2,530 | €723 | -€1,806 | -71.4% |
| Total equity and liabilities | 10/49 | €114,946 | €38,608 | -€76,337 | -66.4% |
| Equity | 10/15 | -€58,261 | -€104,161 | -€45,900 | -78.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,261 | -€109,161 | -€45,900 | -72.6% |
| Amounts payable | 17/49 | €173,206 | €142,769 | -€30,437 | -17.6% |
| Amounts payable after more than one year | 17 | €14,812 | €1,564 | -€13,247 | -89.4% |
| Financial debts | 170/4 | €14,812 | €1,564 | -€13,247 | -89.4% |
| Amounts payable within one year | 42/48 | €155,895 | €118,469 | -€37,425 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €17,892 | €14,207 | -€3,686 | -20.6% |
| Financial debts | 43 | €1,885 | €5,649 | +€3,764 | +199.6% |
| Credit institutions | 430/8 | €1,885 | €5,251 | +€3,366 | +178.5% |
| Other loans | 439 | - | €398 | +€398 | |
| Trade debts | 44 | €44,530 | €21,405 | -€23,125 | -51.9% |
| Suppliers | 440/4 | €44,530 | €21,405 | -€23,125 | -51.9% |
| Taxes, remuneration and social security | 45 | €24,550 | €3,416 | -€21,134 | -86.1% |
| Taxes | 450/3 | €7,152 | €182 | -€6,970 | -97.5% |
| Remuneration and social security | 454/9 | €17,398 | €3,234 | -€14,164 | -81.4% |
| Other amounts payable | 47/48 | €67,037 | €73,793 | +€6,756 | +10.1% |
| Accrued charges and deferred income | 492/3 | €2,500 | €22,736 | +€20,236 | +809.4% |
| Non-recurring operating income | 76A | €12,725 | €4,667 | -€8,058 | -63.3% |
| Remuneration, social security and pensions | 62 | €89,051 | €60,983 | -€28,068 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,485 | €8,465 | -€6,020 | -41.6% |
| Other operating charges | 640/8 | €6,828 | €1,892 | -€4,936 | -72.3% |
| Non-recurring operating charges | 66A | - | €263 | +€263 | |
| Gross operating margin | 9900 | €72,415 | €28,045 | -€44,370 | -61.3% |
| Operating profit (loss) | 9901 | -€37,949 | -€43,559 | -€5,610 | -14.8% |
| Financial income | 75/76B | €145 | €34 | -€111 | -76.4% |
| Recurring financial income | 75 | €145 | €34 | -€111 | -76.4% |
| Financial charges | 65/66B | €4,550 | €2,374 | -€2,177 | -47.8% |
| Recurring financial charges | 65 | €4,550 | €2,374 | -€2,177 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€42,354 | -€45,898 | -€3,544 | -8.4% |
| Income taxes | 67/77 | €178 | €2 | -€176 | -98.9% |
| Profit (loss) for the period | 9904 | -€42,532 | -€45,900 | -€3,368 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,532 | -€45,900 | -€3,368 | -7.9% |
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 3 October 2026 via checked.be.