AUDITGEST: 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.
AUDITGEST
Largest movements
- Cash +€377,814
up €377,814 (+270.8%), from €139,515 to €517,329
mainly Net result for the year (+€330,380) and Receivables within one year (+€22,028)
- Receivables within one year -€22,028
down €22,028 (-8.2%), from €267,109 to €245,080
of which Trade receivables: -€14,056
- Tangible fixed assets -€18,922
down €18,922 (-22.7%), from €83,233 to €64,310
of which Furniture and vehicles: -€13,059
- Reserves +€322,380
up €322,380 (+37.5%), from €860,635 to €1.2m
- Tax, wage and social debts +€17,398
up €17,398 (+40.4%), from €43,018 to €60,416
of which Taxes: +€18,951
- Gross operating margin +€95,641
up €95,641 (+20.2%), from €473,379 to €569,020
- Staff costs +€20,546
up €20,546 (+33.9%), from €60,641 to €81,187
- Financial income +€20,210
up €20,210 (+1336.0%), from €1,513 to €21,723
- Taxes +€19,241
up €19,241 (+15.2%), from €126,519 to €145,760
- Write-downs +€11,565
new in 2024: €11,565
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 | €1,113,110 | €1,451,974 | +€338,864 | +30.4% |
| Fixed assets | 21/28 | €92,624 | €73,701 | -€18,922 | -20.4% |
| Tangible fixed assets | 22/27 | €83,233 | €64,310 | -€18,922 | -22.7% |
| Land and buildings | 22 | €23,045 | €17,182 | -€5,863 | -25.4% |
| Furniture and vehicles | 24 | €60,188 | €47,129 | -€13,059 | -21.7% |
| Financial fixed assets | 28 | €9,391 | €9,391 | = | 0.0% |
| Current assets | 29/58 | €1,020,486 | €1,378,273 | +€357,787 | +35.1% |
| Amounts receivable within one year | 40/41 | €267,109 | €245,080 | -€22,028 | -8.2% |
| Trade receivables | 40 | €96,723 | €82,667 | -€14,056 | -14.5% |
| Other amounts receivable | 41 | €170,385 | €162,413 | -€7,972 | -4.7% |
| Current investments | 50/53 | €600,000 | €602,961 | +€2,961 | +0.5% |
| Cash at bank and in hand | 54/58 | €139,515 | €517,329 | +€377,814 | +270.8% |
| Deferred charges and accrued income | 490/1 | €13,863 | €12,903 | -€961 | -6.9% |
| Total equity and liabilities | 10/49 | €1,113,110 | €1,451,974 | +€338,864 | +30.4% |
| Equity | 10/15 | €1,040,250 | €1,362,630 | +€322,380 | +31.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €860,635 | €1,183,015 | +€322,380 | +37.5% |
| Distributable reserves | 133 | €860,635 | €1,183,015 | +€322,380 | +37.5% |
| Profit (loss) carried forward | 14 | €159,615 | €159,615 | = | 0.0% |
| Amounts payable | 17/49 | €72,860 | €89,344 | +€16,484 | +22.6% |
| Amounts payable within one year | 42/48 | €72,243 | €89,344 | +€17,101 | +23.7% |
| Trade debts | 44 | €13,824 | €12,835 | -€988 | -7.1% |
| Suppliers | 440/4 | €13,824 | €12,835 | -€988 | -7.1% |
| Taxes, remuneration and social security | 45 | €43,018 | €60,416 | +€17,398 | +40.4% |
| Taxes | 450/3 | €32,677 | €51,628 | +€18,951 | +58.0% |
| Remuneration and social security | 454/9 | €10,341 | €8,788 | -€1,553 | -15.0% |
| Other amounts payable | 47/48 | €15,401 | €16,093 | +€692 | +4.5% |
| Accrued charges and deferred income | 492/3 | €617 | - | -€617 | |
| Remuneration, social security and pensions | 62 | €60,641 | €81,187 | +€20,546 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,114 | €18,922 | +€10,808 | +133.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,565 | +€11,565 | |
| Other operating charges | 640/8 | €8,618 | €2,802 | -€5,816 | -67.5% |
| Gross operating margin | 9900 | €473,379 | €569,020 | +€95,641 | +20.2% |
| Operating profit (loss) | 9901 | €396,007 | €454,545 | +€58,539 | +14.8% |
| Financial income | 75/76B | €1,513 | €21,723 | +€20,210 | +1336.0% |
| Recurring financial income | 75 | €1,513 | €21,723 | +€20,210 | +1336.0% |
| Financial charges | 65/66B | €199 | €128 | -€71 | -35.7% |
| Recurring financial charges | 65 | €199 | €128 | -€71 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €397,320 | €476,140 | +€78,820 | +19.8% |
| Income taxes | 67/77 | €126,519 | €145,760 | +€19,241 | +15.2% |
| Profit (loss) for the period | 9904 | €270,801 | €330,380 | +€59,579 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €270,801 | €330,380 | +€59,579 | +22.0% |
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 12 October 2026 via checked.be.