BIST CONSULT: 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.
BIST CONSULT
Largest movements
- Receivables within one year -€16,956
down €16,956 (-10.9%), from €156,127 to €139,171
of which Other amounts receivable: -€24,264
- Cash -€9,920
down €9,920 (-97.4%), from €10,185 to €265
mainly Tax, wage and social debts (-€29,093) and Accrued charges and deferred income (-€4,541)
- Tax, wage and social debts -€29,093
down €29,093 (-63.0%), from €46,207 to €17,114
- Profit (loss) carried forward +€10,407
up €10,407 (+18.5%), from €56,379 to €66,786
- Accrued charges and deferred income -€4,541
down €4,541 (-94.6%), from €4,800 to €259
- Debts after one year -€3,706
down €3,706 (-18.2%), from €20,321 to €16,615
- Gross operating margin -€49,861
down €49,861 (-72.8%), from €68,467 to €18,606
- Taxes -€8,429
down €8,429 (-61.1%), from €13,785 to €5,356
- Other operating charges -€2,272
down €2,272 (-68.5%), from €3,317 to €1,045
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 | €167,119 | €141,586 | -€25,533 | -15.3% |
| Fixed assets | 21/28 | €376 | €782 | +€406 | +108% |
| Tangible fixed assets | 22/27 | - | €406 | +€406 | |
| Furniture and vehicles | 24 | - | €406 | +€406 | |
| Financial fixed assets | 28 | €376 | €376 | = | 0.0% |
| Current assets | 29/58 | €166,743 | €140,804 | -€25,939 | -15.6% |
| Amounts receivable within one year | 40/41 | €156,127 | €139,171 | -€16,956 | -10.9% |
| Trade receivables | 40 | €32,206 | €39,514 | +€7,308 | +22.7% |
| Other amounts receivable | 41 | €123,921 | €99,657 | -€24,264 | -19.6% |
| Cash at bank and in hand | 54/58 | €10,185 | €265 | -€9,920 | -97.4% |
| Deferred charges and accrued income | 490/1 | €431 | €1,368 | +€937 | +217% |
| Total equity and liabilities | 10/49 | €167,119 | €141,586 | -€25,533 | -15.3% |
| Equity | 10/15 | €59,379 | €69,786 | +€10,407 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,379 | €66,786 | +€10,407 | +18.5% |
| Amounts payable | 17/49 | €107,740 | €71,800 | -€35,940 | -33.4% |
| Amounts payable after more than one year | 17 | €20,321 | €16,615 | -€3,706 | -18.2% |
| Financial debts | 170/4 | €20,321 | €16,615 | -€3,706 | -18.2% |
| Amounts payable within one year | 42/48 | €82,619 | €54,926 | -€27,693 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,368 | €3,706 | +€338 | +10.0% |
| Trade debts | 44 | €33,044 | €34,106 | +€1,062 | +3.2% |
| Suppliers | 440/4 | €33,044 | €34,106 | +€1,062 | +3.2% |
| Taxes, remuneration and social security | 45 | €46,207 | €17,114 | -€29,093 | -63.0% |
| Taxes | 450/3 | €46,207 | €17,114 | -€29,093 | -63.0% |
| Accrued charges and deferred income | 492/3 | €4,800 | €259 | -€4,541 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €150 | +€150 | |
| Other operating charges | 640/8 | €3,317 | €1,045 | -€2,272 | -68.5% |
| Gross operating margin | 9900 | €68,467 | €18,606 | -€49,861 | -72.8% |
| Operating profit (loss) | 9901 | €65,150 | €17,411 | -€47,739 | -73.3% |
| Financial income | 75/76B | €1,078 | €1,107 | +€29 | +2.7% |
| Recurring financial income | 75 | €1,078 | €1,107 | +€29 | +2.7% |
| Financial charges | 65/66B | €2,919 | €2,756 | -€163 | -5.6% |
| Recurring financial charges | 65 | €2,919 | €2,756 | -€163 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €63,309 | €15,762 | -€47,547 | -75.1% |
| Income taxes | 67/77 | €13,785 | €5,356 | -€8,429 | -61.1% |
| Profit (loss) for the period | 9904 | €49,524 | €10,406 | -€39,118 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,524 | €10,406 | -€39,118 | -79.0% |
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.