BEWEEGPUNT: what changed
Two fiscal 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.
BEWEEGPUNT
Largest movements
- Tangible fixed assets -€12,589
down €12,589 (-3.7%), from €336,709 to €324,119
of which Land and buildings: -€25,083
- Cash +€8,170
up €8,170 (+159.6%), from €5,120 to €13,290
mainly Depreciation (+€32,179) and Net result for the year (+€11,889)
- Debts after one year -€16,467
down €16,467 (-5.3%), from €313,017 to €296,550
of which Financial debts: -€16,467
- Profit (loss) carried forward +€11,889
up €11,889 (+12.8%), from -€93,000 to -€81,111
- Accrued charges and deferred income +€5,031
up €5,031 (+39.5%), from €12,742 to €17,774
- Gross operating margin +€32,500
up €32,500 (+75.9%), from €42,801 to €75,301
- Staff costs -€7,812
down €7,812 (-30.7%), from €25,450 to €17,637
- Other operating charges +€5,702
up €5,702 (+251.3%), from €2,269 to €7,971
- Depreciation +€1,056
up €1,056 (+3.4%), from €31,124 to €32,179
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 | €345,350 | €343,858 | -€1,493 | -0.4% |
| Fixed assets | 21/28 | €336,709 | €324,119 | -€12,589 | -3.7% |
| Tangible fixed assets | 22/27 | €336,709 | €324,119 | -€12,589 | -3.7% |
| Land and buildings | 22 | €322,483 | €297,400 | -€25,083 | -7.8% |
| Plant, machinery and equipment | 23 | €9,695 | €20,801 | +€11,106 | +114.6% |
| Furniture and vehicles | 24 | €4,531 | €5,918 | +€1,388 | +30.6% |
| Current assets | 29/58 | €8,642 | €19,738 | +€11,097 | +128.4% |
| Amounts receivable within one year | 40/41 | €1,731 | €3,855 | +€2,124 | +122.7% |
| Trade receivables | 40 | €1,731 | €3,855 | +€2,124 | +122.7% |
| Cash at bank and in hand | 54/58 | €5,120 | €13,290 | +€8,170 | +159.6% |
| Deferred charges and accrued income | 490/1 | €1,790 | €2,593 | +€803 | +44.8% |
| Total equity and liabilities | 10/49 | €345,350 | €343,858 | -€1,493 | -0.4% |
| Equity | 10/15 | -€86,800 | -€74,911 | +€11,889 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,000 | -€81,111 | +€11,889 | +12.8% |
| Amounts payable | 17/49 | €432,150 | €418,769 | -€13,382 | -3.1% |
| Amounts payable after more than one year | 17 | €313,017 | €296,550 | -€16,467 | -5.3% |
| Financial debts | 170/4 | €213,017 | €196,550 | -€16,467 | -7.7% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,392 | €104,445 | -€1,946 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €17,850 | €20,113 | +€2,263 | +12.7% |
| Financial debts | 43 | €9,925 | €7,819 | -€2,106 | -21.2% |
| Credit institutions | 430/8 | €9,925 | €7,819 | -€2,106 | -21.2% |
| Trade debts | 44 | €9,007 | €9,625 | +€618 | +6.9% |
| Suppliers | 440/4 | €9,007 | €9,625 | +€618 | +6.9% |
| Taxes, remuneration and social security | 45 | €8,693 | €5,715 | -€2,979 | -34.3% |
| Taxes | 450/3 | €494 | €341 | -€153 | -30.9% |
| Remuneration and social security | 454/9 | €8,199 | €5,373 | -€2,826 | -34.5% |
| Other amounts payable | 47/48 | €60,916 | €61,174 | +€258 | +0.4% |
| Accrued charges and deferred income | 492/3 | €12,742 | €17,774 | +€5,031 | +39.5% |
| Remuneration, social security and pensions | 62 | €25,450 | €17,637 | -€7,812 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,124 | €32,179 | +€1,056 | +3.4% |
| Other operating charges | 640/8 | €2,269 | €7,971 | +€5,702 | +251.3% |
| Gross operating margin | 9900 | €42,801 | €75,301 | +€32,500 | +75.9% |
| Operating profit (loss) | 9901 | -€16,041 | €17,513 | +€33,555 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,264 | €5,624 | +€360 | +6.8% |
| Recurring financial charges | 65 | €5,264 | €5,624 | +€360 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,306 | €11,889 | +€33,195 | |
| Profit (loss) for the period | 9904 | -€21,306 | €11,889 | +€33,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,306 | €11,889 | +€33,195 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.