BE-EXPERT: 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.
BE-EXPERT
Largest movements
- Receivables after one year +€48,000
new in 2024: €48,000
- Receivables within one year -€11,773
down €11,773 (-65.7%), from €17,910 to €6,137
of which Other amounts receivable: -€10,235
- Cash +€708
up €708 (+374.6%), from €189 to €897
mainly Trade debts (+€19,807) and Net result for the year (+€19,369)
- Trade debts +€19,807
up €19,807 (+92.0%), from €21,521 to €41,328
- Tax, wage and social debts +€12,445
up €12,445 (+275.7%), from €4,514 to €16,959
- Other debts +€4,315
up €4,315, from €0 to €4,315
- Purchases and services -€47,215
no longer reported in 2024 (was €47,215)
- Gross operating margin -€10,899
down €10,899 (-32.1%), from €33,955 to €23,056
- Staff costs -€1,440
down €1,440 (-87.4%), from €1,648 to €208
- Other operating charges -€1,024
down €1,024 (-23.7%), from €4,313 to €3,289
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 | €18,099 | €55,034 | +€36,935 | +204.1% |
| Current assets | 29/58 | €18,099 | €55,034 | +€36,935 | +204.1% |
| Amounts receivable after more than one year | 29 | - | €48,000 | +€48,000 | |
| Other amounts receivable | 291 | - | €48,000 | +€48,000 | |
| Amounts receivable within one year | 40/41 | €17,910 | €6,137 | -€11,773 | -65.7% |
| Trade receivables | 40 | €7,675 | €6,137 | -€1,538 | -20.0% |
| Other amounts receivable | 41 | €10,235 | - | -€10,235 | |
| Cash at bank and in hand | 54/58 | €189 | €897 | +€708 | +374.6% |
| Total equity and liabilities | 10/49 | €18,099 | €55,034 | +€36,935 | +204.1% |
| Equity | 10/15 | -€7,936 | -€7,567 | +€369 | +4.6% |
| Profit (loss) carried forward | 14 | -€7,936 | -€7,567 | +€369 | +4.6% |
| Amounts payable | 17/49 | €26,035 | €62,602 | +€36,566 | +140.4% |
| Amounts payable within one year | 42/48 | €26,035 | €62,602 | +€36,566 | +140.4% |
| Trade debts | 44 | €21,521 | €41,328 | +€19,807 | +92.0% |
| Suppliers | 440/4 | €21,521 | €41,328 | +€19,807 | +92.0% |
| Taxes, remuneration and social security | 45 | €4,514 | €16,959 | +€12,445 | +275.7% |
| Taxes | 450/3 | €4,514 | €16,959 | +€12,445 | +275.7% |
| Other amounts payable | 47/48 | €0 | €4,315 | +€4,315 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €47,215 | - | -€47,215 | |
| Remuneration, social security and pensions | 62 | €1,648 | €208 | -€1,440 | -87.4% |
| Other operating charges | 640/8 | €4,313 | €3,289 | -€1,024 | -23.7% |
| Gross operating margin | 9900 | €33,955 | €23,056 | -€10,899 | -32.1% |
| Operating profit (loss) | 9901 | €27,994 | €19,559 | -€8,435 | -30.1% |
| Financial charges | 65/66B | €193 | €190 | -€3 | -1.7% |
| Recurring financial charges | 65 | €193 | €190 | -€3 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €27,801 | €19,369 | -€8,432 | -30.3% |
| Profit (loss) for the period | 9904 | €27,801 | €19,369 | -€8,432 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,801 | €19,369 | -€8,432 | -30.3% |
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 10 October 2026 via checked.be.