AUTORY: 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.
AUTORY
Largest movements
- Cash +€28,372
up €28,372 (+232%), from €12,246 to €40,618
mainly Stocks and contracts (+€22,969) and Net result for the year (+€18,692)
- Stocks and contracts -€22,969
down €22,969 (-19.5%), from €118,000 to €95,031
- Receivables within one year +€12,564
up €12,564 (+41.9%), from €30,000 to €42,564
of which Trade receivables: +€12,530
- Financial fixed assets -€7,050
no longer reported in 2024 (was €7,050)
- Profit (loss) carried forward +€18,692
up €18,692 (+29.2%), from €63,983 to €82,675
- Tax, wage and social debts -€5,006
down €5,006 (-23.4%), from €21,354 to €16,347
- Trade debts -€2,428
down €2,428 (-10.6%), from €22,825 to €20,397
- Gross operating margin -€19,991
down €19,991 (-42.0%), from €47,551 to €27,560
- Other operating charges -€9,713
down €9,713 (-92.0%), from €10,555 to €842
- Taxes -€1,949
down €1,949 (-21.3%), from €9,148 to €7,199
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 | €168,658 | €179,357 | +€10,699 | +6.3% |
| Fixed assets | 21/28 | €8,082 | €774 | -€7,308 | -90.4% |
| Tangible fixed assets | 22/27 | €1,032 | €774 | -€258 | -25.0% |
| Furniture and vehicles | 24 | €1,032 | €774 | -€258 | -25.0% |
| Financial fixed assets | 28 | €7,050 | - | -€7,050 | |
| Current assets | 29/58 | €160,576 | €178,583 | +€18,007 | +11.2% |
| Stocks and contracts in progress | 3 | €118,000 | €95,031 | -€22,969 | -19.5% |
| Stocks | 30/36 | €118,000 | €95,031 | -€22,969 | -19.5% |
| Amounts receivable within one year | 40/41 | €30,000 | €42,564 | +€12,564 | +41.9% |
| Trade receivables | 40 | €30,000 | €42,530 | +€12,530 | +41.8% |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €12,246 | €40,618 | +€28,372 | +232% |
| Deferred charges and accrued income | 490/1 | €330 | €370 | +€40 | +12.1% |
| Total equity and liabilities | 10/49 | €168,658 | €179,357 | +€10,699 | +6.3% |
| Equity | 10/15 | €68,983 | €87,675 | +€18,692 | +27.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,983 | €82,675 | +€18,692 | +29.2% |
| Amounts payable | 17/49 | €99,675 | €91,682 | -€7,993 | -8.0% |
| Amounts payable within one year | 42/48 | €99,675 | €91,682 | -€7,993 | -8.0% |
| Trade debts | 44 | €22,825 | €20,397 | -€2,428 | -10.6% |
| Suppliers | 440/4 | €22,825 | €20,397 | -€2,428 | -10.6% |
| Taxes, remuneration and social security | 45 | €21,354 | €16,347 | -€5,006 | -23.4% |
| Taxes | 450/3 | €21,354 | €16,347 | -€5,006 | -23.4% |
| Other amounts payable | 47/48 | €55,496 | €54,938 | -€558 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €258 | +€258 | |
| Other operating charges | 640/8 | €10,555 | €842 | -€9,713 | -92.0% |
| Gross operating margin | 9900 | €47,551 | €27,560 | -€19,991 | -42.0% |
| Operating profit (loss) | 9901 | €36,996 | €26,460 | -€10,536 | -28.5% |
| Financial income | 75/76B | €33 | €1 | -€32 | -97.0% |
| Recurring financial income | 75 | €33 | €1 | -€32 | -97.0% |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €839 | €570 | -€269 | -32.0% |
| Recurring financial charges | 65 | €839 | €570 | -€269 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €36,191 | €25,891 | -€10,300 | -28.5% |
| Income taxes | 67/77 | €9,148 | €7,199 | -€1,949 | -21.3% |
| Profit (loss) for the period | 9904 | €27,042 | €18,692 | -€8,350 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,042 | €18,692 | -€8,350 | -30.9% |
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.