BR-94: 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.
BR-94
Largest movements
- Receivables within one year -€5,922
down €5,922 (-9.4%), from €63,067 to €57,145
of which Other amounts receivable: -€22,417
- Cash -€5,740
down €5,740 (-53.0%), from €10,837 to €5,097
mainly Advances received (-€22,900)
- Tangible fixed assets -€4,550
down €4,550 (-18.8%), from €24,266 to €19,716
- Advances received -€22,900
down €22,900 (-74.4%), from €30,800 to €7,900
- Profit (loss) carried forward +€6,688
up €6,688 (+10.4%), from €64,370 to €71,058
- Turnover -€37,330
down €37,330 (-17.0%), from €218,975 to €181,645
- Purchases and services -€34,086
down €34,086 (-17.1%), from €199,217 to €165,131
- Gross operating margin -€3,244
down €3,244 (-16.4%), from €19,757 to €16,513
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 | €98,170 | €81,958 | -€16,212 | -16.5% |
| Fixed assets | 21/28 | €24,266 | €19,716 | -€4,550 | -18.8% |
| Tangible fixed assets | 22/27 | €24,266 | €19,716 | -€4,550 | -18.8% |
| Furniture and vehicles | 24 | €24,266 | €19,716 | -€4,550 | -18.8% |
| Current assets | 29/58 | €73,904 | €62,242 | -€11,662 | -15.8% |
| Amounts receivable within one year | 40/41 | €63,067 | €57,145 | -€5,922 | -9.4% |
| Trade receivables | 40 | €17,116 | €33,610 | +€16,495 | +96.4% |
| Other amounts receivable | 41 | €45,951 | €23,534 | -€22,417 | -48.8% |
| Cash at bank and in hand | 54/58 | €10,837 | €5,097 | -€5,740 | -53.0% |
| Total equity and liabilities | 10/49 | €98,170 | €81,958 | -€16,212 | -16.5% |
| Equity | 10/15 | €67,370 | €74,058 | +€6,688 | +9.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,370 | €71,058 | +€6,688 | +10.4% |
| Amounts payable | 17/49 | €30,800 | €7,900 | -€22,900 | -74.4% |
| Amounts payable within one year | 42/48 | €30,800 | €7,900 | -€22,900 | -74.4% |
| Advances received on contracts in progress | 46 | €30,800 | €7,900 | -€22,900 | -74.4% |
| Turnover | 70 | €218,975 | €181,645 | -€37,330 | -17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €199,217 | €165,131 | -€34,086 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,968 | €4,550 | -€418 | -8.4% |
| Other operating charges | 640/8 | €1,172 | €1,589 | +€417 | +35.6% |
| Gross operating margin | 9900 | €19,757 | €16,513 | -€3,244 | -16.4% |
| Operating profit (loss) | 9901 | €13,617 | €10,374 | -€3,243 | -23.8% |
| Financial charges | 65/66B | €223 | €217 | -€6 | -2.8% |
| Recurring financial charges | 65 | €223 | €217 | -€6 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €13,394 | €10,157 | -€3,237 | -24.2% |
| Income taxes | 67/77 | €2,793 | €3,469 | +€676 | +24.2% |
| Profit (loss) for the period | 9904 | €10,600 | €6,688 | -€3,912 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,600 | €6,688 | -€3,912 | -36.9% |
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 4 October 2026 via checked.be.