Backslash: 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.
Backslash
Largest movements
- Receivables within one year +€90,487
up €90,487 (+85.0%), from €106,414 to €196,900
of which Other amounts receivable: +€97,184
- Tangible fixed assets +€74,015
up €74,015 (+20.2%), from €367,268 to €441,284
of which Furniture and vehicles: +€73,396
- Cash +€21,502
up €21,502 (+544%), from €3,955 to €25,457
mainly Other debts (+€107,630) and Net result for the year (+€76,803)
- Current investments +€11,294
up €11,294 (+16.8%), from €67,144 to €78,438
- Other debts +€107,630
up €107,630 (+188%), from €57,164 to €164,794
- Reserves +€76,500
up €76,500 (+19.2%), from €398,860 to €475,360
- Advances received -€30,250
no longer reported in 2024 (was €30,250)
- Debts after one year +€23,638
up €23,638 (+13.2%), from €179,429 to €203,067
- Current portion of long-term debt +€14,508
up €14,508 (+38.0%), from €38,149 to €52,657
- Gross operating margin +€98,209
up €98,209 (+231%), from €42,567 to €140,775
- Taxes +€17,726
up €17,726 (+176%), from €10,086 to €27,812
- Other operating charges +€7,328
up €7,328 (+331%), from €2,213 to €9,542
- Depreciation +€3,427
up €3,427 (+16.3%), from €21,054 to €24,481
- Financial charges +€2,552
up €2,552 (+35.4%), from €7,208 to €9,760
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 | €755,429 | €952,936 | +€197,507 | +26.1% |
| Fixed assets | 21/28 | €367,268 | €441,284 | +€74,015 | +20.2% |
| Tangible fixed assets | 22/27 | €367,268 | €441,284 | +€74,015 | +20.2% |
| Land and buildings | 22 | €311,427 | €302,209 | -€9,218 | -3.0% |
| Plant, machinery and equipment | 23 | €23,299 | €33,137 | +€9,837 | +42.2% |
| Furniture and vehicles | 24 | €32,542 | €105,938 | +€73,396 | +226% |
| Current assets | 29/58 | €388,161 | €511,652 | +€123,491 | +31.8% |
| Amounts receivable after more than one year | 29 | €210,350 | €210,350 | = | 0.0% |
| Other amounts receivable | 291 | €210,350 | €210,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106,414 | €196,900 | +€90,487 | +85.0% |
| Trade receivables | 40 | €9,076 | €2,379 | -€6,697 | -73.8% |
| Other amounts receivable | 41 | €97,337 | €194,522 | +€97,184 | +99.8% |
| Current investments | 50/53 | €67,144 | €78,438 | +€11,294 | +16.8% |
| Cash at bank and in hand | 54/58 | €3,955 | €25,457 | +€21,502 | +544% |
| Deferred charges and accrued income | 490/1 | €298 | €507 | +€208 | +69.9% |
| Total equity and liabilities | 10/49 | €755,429 | €952,936 | +€197,507 | +26.1% |
| Equity | 10/15 | €420,883 | €497,687 | +€76,803 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €398,860 | €475,360 | +€76,500 | +19.2% |
| Distributable reserves | 133 | €398,860 | €475,360 | +€76,500 | +19.2% |
| Profit (loss) carried forward | 14 | €3,423 | €3,727 | +€303 | +8.9% |
| Amounts payable | 17/49 | €334,546 | €455,249 | +€120,703 | +36.1% |
| Amounts payable after more than one year | 17 | €179,429 | €203,067 | +€23,638 | +13.2% |
| Financial debts | 170/4 | €179,429 | €203,067 | +€23,638 | +13.2% |
| Amounts payable within one year | 42/48 | €153,309 | €248,800 | +€95,491 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €38,149 | €52,657 | +€14,508 | +38.0% |
| Trade debts | 44 | €16,193 | €17,640 | +€1,447 | +8.9% |
| Suppliers | 440/4 | €16,193 | €17,640 | +€1,447 | +8.9% |
| Advances received on contracts in progress | 46 | €30,250 | - | -€30,250 | |
| Taxes, remuneration and social security | 45 | €11,553 | €13,709 | +€2,156 | +18.7% |
| Taxes | 450/3 | €11,553 | €13,709 | +€2,156 | +18.7% |
| Other amounts payable | 47/48 | €57,164 | €164,794 | +€107,630 | +188% |
| Accrued charges and deferred income | 492/3 | €1,808 | €3,382 | +€1,574 | +87.1% |
| Non-recurring operating income | 76A | - | €20,114 | +€20,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,054 | €24,481 | +€3,427 | +16.3% |
| Other operating charges | 640/8 | €2,213 | €9,542 | +€7,328 | +331% |
| Gross operating margin | 9900 | €42,567 | €140,775 | +€98,209 | +231% |
| Operating profit (loss) | 9901 | €19,299 | €106,752 | +€87,453 | +453% |
| Financial income | 75/76B | €7,502 | €7,623 | +€122 | +1.6% |
| Recurring financial income | 75 | €7,502 | €7,623 | +€122 | +1.6% |
| Financial charges | 65/66B | €7,208 | €9,760 | +€2,552 | +35.4% |
| Recurring financial charges | 65 | €7,208 | €9,760 | +€2,552 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €19,593 | €104,615 | +€85,022 | +434% |
| Income taxes | 67/77 | €10,086 | €27,812 | +€17,726 | +176% |
| Profit (loss) for the period | 9904 | €9,507 | €76,803 | +€67,297 | +708% |
| Profit (loss) for the period to be appropriated | 9905 | €9,507 | €76,803 | +€67,297 | +708% |
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 16 October 2026 via checked.be.