BESTELLER: 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.
BESTELLER
Largest movements
- Cash +€46,598
up €46,598 (+131%), from €35,607 to €82,205
mainly Debts after one year (+€80,940) and Current portion of long-term debt (+€28,155)
- Tangible fixed assets +€31,172
up €31,172 (+109%), from €28,692 to €59,863
of which Furniture and vehicles: +€18,017
- Deferred charges and accrued income -€15,415
down €15,415 (-6.7%), from €229,651 to €214,236
- Debts after one year +€80,940
new in 2024: €80,940
- Tax, wage and social debts -€33,908
down €33,908 (-55.6%), from €61,030 to €27,123
of which Taxes: -€30,965
- Current portion of long-term debt +€28,155
new in 2024: €28,155
- Trade debts -€10,255
down €10,255 (-14.2%), from €72,070 to €61,815
- Gross operating margin -€64,363
down €64,363 (-42.7%), from €150,711 to €86,348
- Staff costs +€31,549
up €31,549 (+87.3%), from €36,157 to €67,706
- Taxes -€21,455
down €21,455 (-98.8%), from €21,707 to €252
- Depreciation +€8,956
up €8,956 (+220%), from €4,073 to €13,030
- Financial charges +€4,266
up €4,266 (+292%), from €1,460 to €5,726
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 | €313,397 | €377,328 | +€63,931 | +20.4% |
| Fixed assets | 21/28 | €28,692 | €59,863 | +€31,172 | +109% |
| Tangible fixed assets | 22/27 | €28,692 | €59,863 | +€31,172 | +109% |
| Plant, machinery and equipment | 23 | €2,479 | €15,634 | +€13,155 | +531% |
| Furniture and vehicles | 24 | €26,213 | €44,230 | +€18,017 | +68.7% |
| Current assets | 29/58 | €284,705 | €317,465 | +€32,760 | +11.5% |
| Amounts receivable within one year | 40/41 | €19,447 | €21,024 | +€1,577 | +8.1% |
| Other amounts receivable | 41 | €19,447 | €21,024 | +€1,577 | +8.1% |
| Cash at bank and in hand | 54/58 | €35,607 | €82,205 | +€46,598 | +131% |
| Deferred charges and accrued income | 490/1 | €229,651 | €214,236 | -€15,415 | -6.7% |
| Total equity and liabilities | 10/49 | €313,397 | €377,328 | +€63,931 | +20.4% |
| Equity | 10/15 | €180,169 | €179,296 | -€873 | -0.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,169 | €149,296 | -€873 | -0.6% |
| Amounts payable | 17/49 | €133,227 | €198,032 | +€64,805 | +48.6% |
| Amounts payable after more than one year | 17 | - | €80,940 | +€80,940 | |
| Financial debts | 170/4 | - | €80,940 | +€80,940 | |
| Amounts payable within one year | 42/48 | €133,100 | €117,092 | -€16,008 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | - | €28,155 | +€28,155 | |
| Trade debts | 44 | €72,070 | €61,815 | -€10,255 | -14.2% |
| Suppliers | 440/4 | €72,070 | €61,815 | -€10,255 | -14.2% |
| Taxes, remuneration and social security | 45 | €61,030 | €27,123 | -€33,908 | -55.6% |
| Taxes | 450/3 | €52,770 | €21,805 | -€30,965 | -58.7% |
| Remuneration and social security | 454/9 | €8,260 | €5,318 | -€2,942 | -35.6% |
| Accrued charges and deferred income | 492/3 | €127 | - | -€127 | |
| Remuneration, social security and pensions | 62 | €36,157 | €67,706 | +€31,549 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,073 | €13,030 | +€8,956 | +220% |
| Other operating charges | 640/8 | €486 | €508 | +€21 | +4.3% |
| Gross operating margin | 9900 | €150,711 | €86,348 | -€64,363 | -42.7% |
| Operating profit (loss) | 9901 | €109,995 | €5,105 | -€104,889 | -95.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,460 | €5,726 | +€4,266 | +292% |
| Recurring financial charges | 65 | €1,460 | €5,726 | +€4,266 | +292% |
| Profit (loss) for the period before taxes | 9903 | €108,535 | -€621 | -€109,156 | |
| Income taxes | 67/77 | €21,707 | €252 | -€21,455 | -98.8% |
| Profit (loss) for the period | 9904 | €86,828 | -€873 | -€87,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,828 | -€873 | -€87,701 |
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 29 October 2026 via checked.be.