AS COLLECTIONS: 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.
AS COLLECTIONS
Largest movements
- Receivables within one year -€17,297
down €17,297 (-43.1%), from €40,127 to €22,831
of which Trade receivables: -€16,837
- Tangible fixed assets +€8,933
up €8,933 (+68.8%), from €12,987 to €21,920
of which Furniture and vehicles: +€10,627
- Intangible fixed assets -€2,000
down €2,000 (-23.5%), from €8,500 to €6,500
- Tax, wage and social debts -€14,328
down €14,328 (-89.4%), from €16,023 to €1,695
- Trade debts +€5,112
up €5,112 (+22.5%), from €22,731 to €27,843
- Other debts +€4,296
up €4,296 (+123%), from €3,489 to €7,785
- Profit (loss) carried forward -€3,666
down €3,666 (-37.0%), from €9,914 to €6,249
- Accrued charges and deferred income -€2,000
no longer reported in 2024 (was €2,000)
- Gross operating margin +€16,985
up €16,985, from -€7,968 to €9,017
- Depreciation +€3,527
up €3,527 (+91.8%), from €3,840 to €7,367
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 | €62,218 | €51,632 | -€10,586 | -17.0% |
| Fixed assets | 21/28 | €21,573 | €28,507 | +€6,933 | +32.1% |
| Intangible fixed assets | 21 | €8,500 | €6,500 | -€2,000 | -23.5% |
| Tangible fixed assets | 22/27 | €12,987 | €21,920 | +€8,933 | +68.8% |
| Plant, machinery and equipment | 23 | €11,473 | €9,779 | -€1,694 | -14.8% |
| Furniture and vehicles | 24 | €1,514 | €12,141 | +€10,627 | +702% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €40,644 | €23,125 | -€17,519 | -43.1% |
| Amounts receivable within one year | 40/41 | €40,127 | €22,831 | -€17,297 | -43.1% |
| Trade receivables | 40 | €38,902 | €22,065 | -€16,837 | -43.3% |
| Other amounts receivable | 41 | €1,225 | €765 | -€460 | -37.5% |
| Cash at bank and in hand | 54/58 | €70 | €49 | -€21 | -29.4% |
| Deferred charges and accrued income | 490/1 | €447 | €245 | -€202 | -45.2% |
| Total equity and liabilities | 10/49 | €62,218 | €51,632 | -€10,586 | -17.0% |
| Equity | 10/15 | €17,974 | €14,309 | -€3,666 | -20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €9,914 | €6,249 | -€3,666 | -37.0% |
| Amounts payable | 17/49 | €44,243 | €37,323 | -€6,921 | -15.6% |
| Amounts payable within one year | 42/48 | €42,243 | €37,323 | -€4,921 | -11.6% |
| Trade debts | 44 | €22,731 | €27,843 | +€5,112 | +22.5% |
| Suppliers | 440/4 | €22,731 | €27,843 | +€5,112 | +22.5% |
| Taxes, remuneration and social security | 45 | €16,023 | €1,695 | -€14,328 | -89.4% |
| Taxes | 450/3 | €16,023 | €1,695 | -€14,328 | -89.4% |
| Other amounts payable | 47/48 | €3,489 | €7,785 | +€4,296 | +123% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €7,367 | +€3,527 | +91.8% |
| Other operating charges | 640/8 | €1,724 | €1,747 | +€23 | +1.3% |
| Non-recurring operating charges | 66A | €225 | €967 | +€742 | +330% |
| Gross operating margin | 9900 | -€7,968 | €9,017 | +€16,985 | |
| Operating profit (loss) | 9901 | -€13,758 | -€1,065 | +€12,693 | +92.3% |
| Financial charges | 65/66B | €1,849 | €1,771 | -€78 | -4.2% |
| Recurring financial charges | 65 | €1,849 | €1,771 | -€78 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,607 | -€2,835 | +€12,771 | +81.8% |
| Income taxes | 67/77 | €790 | €830 | +€40 | +5.0% |
| Profit (loss) for the period | 9904 | -€16,397 | -€3,666 | +€12,732 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,397 | -€3,666 | +€12,732 | +77.6% |
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 15 October 2026 via checked.be.