AUDITING SERVICE: 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.
AUDITING SERVICE
Largest movements
- Tangible fixed assets -€9,544
down €9,544 (-4.3%), from €224,284 to €214,740
of which Land and buildings: -€9,544
- Receivables within one year +€7,078
up €7,078 (+764%), from €926 to €8,004
of which Other amounts receivable: +€7,078
- Profit (loss) carried forward -€6,042
down €6,042 (-36.2%), from -€16,694 to -€22,736
- Other debts +€3,433
up €3,433 (+18.9%), from €18,158 to €21,591
- Turnover -€15,300
no longer reported in 2024 (was €15,300)
- Purchases and services -€6,224
no longer reported in 2024 (was €6,224)
- Gross operating margin -€1,899
down €1,899 (-20.9%), from €9,076 to €7,177
- Financial charges -€577
down €577 (-60.8%), from €949 to €372
- Other operating charges +€375
up €375 (+11.8%), from €3,166 to €3,541
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 | €231,265 | €229,945 | -€1,320 | -0.6% |
| Fixed assets | 21/28 | €224,862 | €215,318 | -€9,544 | -4.2% |
| Tangible fixed assets | 22/27 | €224,284 | €214,740 | -€9,544 | -4.3% |
| Land and buildings | 22 | €222,855 | €213,311 | -€9,544 | -4.3% |
| Furniture and vehicles | 24 | €1,429 | €1,429 | = | 0.0% |
| Financial fixed assets | 28 | €578 | €578 | = | 0.0% |
| Current assets | 29/58 | €6,402 | €14,627 | +€8,225 | +128% |
| Amounts receivable within one year | 40/41 | €926 | €8,004 | +€7,078 | +764% |
| Trade receivables | 40 | €691 | €691 | = | 0.0% |
| Other amounts receivable | 41 | €235 | €7,313 | +€7,078 | +3,009% |
| Current investments | 50/53 | €3,236 | €3,236 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €952 | €1,893 | +€941 | +98.9% |
| Deferred charges and accrued income | 490/1 | €1,288 | €1,494 | +€205 | +15.9% |
| Total equity and liabilities | 10/49 | €231,265 | €229,945 | -€1,320 | -0.6% |
| Equity | 10/15 | €212,144 | €206,102 | -€6,042 | -2.8% |
| Contributions | 10/11 | €147,400 | €147,400 | = | 0.0% |
| Reserves | 13 | €81,439 | €81,439 | = | 0.0% |
| Distributable reserves | 133 | €81,439 | €81,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,694 | -€22,736 | -€6,042 | -36.2% |
| Amounts payable | 17/49 | €19,120 | €23,843 | +€4,723 | +24.7% |
| Amounts payable within one year | 42/48 | €19,120 | €23,843 | +€4,723 | +24.7% |
| Trade debts | 44 | €188 | €1,477 | +€1,290 | +687% |
| Suppliers | 440/4 | €188 | €1,477 | +€1,290 | +687% |
| Advances received on contracts in progress | 46 | €775 | €775 | = | 0.0% |
| Other amounts payable | 47/48 | €18,158 | €21,591 | +€3,433 | +18.9% |
| Turnover | 70 | €15,300 | - | -€15,300 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,224 | - | -€6,224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,544 | €9,544 | = | 0.0% |
| Other operating charges | 640/8 | €3,166 | €3,541 | +€375 | +11.8% |
| Gross operating margin | 9900 | €9,076 | €7,177 | -€1,899 | -20.9% |
| Operating profit (loss) | 9901 | -€3,635 | -€5,908 | -€2,274 | -62.6% |
| Financial income | 75/76B | €71 | €238 | +€167 | +234% |
| Recurring financial income | 75 | €71 | €238 | +€167 | +234% |
| Financial charges | 65/66B | €949 | €372 | -€577 | -60.8% |
| Recurring financial charges | 65 | €949 | €372 | -€577 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,512 | -€6,042 | -€1,530 | -33.9% |
| Income taxes | 67/77 | €38 | - | -€38 | |
| Profit (loss) for the period | 9904 | -€4,550 | -€6,042 | -€1,492 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,550 | -€6,042 | -€1,492 | -32.8% |
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 17 October 2026 via checked.be.