Au 89Z: 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.
Au 89Z
Largest movements
- Receivables within one year +€1,911
up €1,911 (+11.5%), from €16,678 to €18,589
of which Trade receivables: +€2,640
- Cash +€1,218
up €1,218 (+23.4%), from €5,213 to €6,431
mainly Other debts (+€187,991) and Tax, wage and social debts (+€2,189)
- Other debts +€187,991
up €187,991 (+940%), from €19,989 to €207,981
- Profit (loss) carried forward -€169,748
down €169,748 (-532%), from -€31,925 to -€201,672
- Trade debts -€17,304
down €17,304 (-85.1%), from €20,336 to €3,032
- Tax, wage and social debts +€2,189
up €2,189 (+6,418%), from €34 to €2,223
- Gross operating margin +€103,334
up €103,334, from -€19,227 to €84,107
- Staff costs +€68,632
up €68,632 (+610%), from €11,248 to €79,880
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 | €23,435 | €26,564 | +€3,129 | +13.4% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €23,072 | €26,201 | +€3,129 | +13.6% |
| Stocks and contracts in progress | 3 | €973 | €973 | = | 0.0% |
| Stocks | 30/36 | €973 | €973 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,678 | €18,589 | +€1,911 | +11.5% |
| Trade receivables | 40 | €14,475 | €17,115 | +€2,640 | +18.2% |
| Other amounts receivable | 41 | €2,204 | €1,475 | -€729 | -33.1% |
| Cash at bank and in hand | 54/58 | €5,213 | €6,431 | +€1,218 | +23.4% |
| Deferred charges and accrued income | 490/1 | €207 | €207 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,435 | €26,564 | +€3,129 | +13.4% |
| Equity | 10/15 | -€16,925 | -€186,672 | -€169,748 | -1,003% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,925 | -€201,672 | -€169,748 | -532% |
| Amounts payable | 17/49 | €40,359 | €213,236 | +€172,877 | +428% |
| Amounts payable within one year | 42/48 | €40,359 | €213,236 | +€172,877 | +428% |
| Trade debts | 44 | €20,336 | €3,032 | -€17,304 | -85.1% |
| Suppliers | 440/4 | €20,336 | €3,032 | -€17,304 | -85.1% |
| Taxes, remuneration and social security | 45 | €34 | €2,223 | +€2,189 | +6,418% |
| Remuneration and social security | 454/9 | €34 | €2,223 | +€2,189 | +6,418% |
| Other amounts payable | 47/48 | €19,989 | €207,981 | +€187,991 | +940% |
| Non-recurring operating income | 76A | €28 | €0 | -€28 | -100% |
| Remuneration, social security and pensions | 62 | €11,248 | €79,880 | +€68,632 | +610% |
| Other operating charges | 640/8 | €304 | €573 | +€269 | +88.5% |
| Non-recurring operating charges | 66A | - | €171,882 | +€171,882 | |
| Gross operating margin | 9900 | -€19,227 | €84,107 | +€103,334 | |
| Operating profit (loss) | 9901 | -€30,779 | -€168,228 | -€137,449 | -447% |
| Financial income | 75/76B | €0 | €465 | +€465 | +929,560% |
| Recurring financial income | 75 | €0 | €465 | +€465 | +929,560% |
| Financial charges | 65/66B | €1,146 | €1,984 | +€839 | +73.2% |
| Recurring financial charges | 65 | €1,146 | €1,984 | +€839 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,925 | -€169,748 | -€137,823 | -432% |
| Profit (loss) for the period | 9904 | -€31,925 | -€169,748 | -€137,823 | -432% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,925 | -€169,748 | -€137,823 | -432% |
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 14 October 2026 via checked.be.