BRUSSELS-TOURS: 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.
BRUSSELS-TOURS
Largest movements
- Cash +€5,588
up €5,588 (+798%), from €700 to €6,288
mainly Net result for the year (+€8,107) and Tax, wage and social debts (+€5,091)
- Deferred charges and accrued income -€992
down €992 (-89.0%), from €1,115 to €123
- Other debts -€10,187
down €10,187 (-32.5%), from €31,355 to €21,167
- Profit (loss) carried forward +€8,107
up €8,107 (+14.3%), from -€56,545 to -€48,438
- Tax, wage and social debts +€5,091
up €5,091 (+64.4%), from €7,901 to €12,993
- Trade debts +€1,537
up €1,537 (+220%), from €699 to €2,236
- Accrued charges and deferred income +€91
new in 2024: €91
- Gross operating margin +€14,416
up €14,416 (+979%), from €1,472 to €15,888
- Taxes +€1,684
up €1,684 (+174%), from €970 to €2,654
- Financial charges +€593
up €593 (+292%), from €203 to €797
- Staff costs -€394
no longer reported in 2024 (was €394)
- Other operating charges +€273
up €273 (+74.6%), from €367 to €640
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 | €2,010 | €6,649 | +€4,639 | +231% |
| Current assets | 29/58 | €2,010 | €6,649 | +€4,639 | +231% |
| Amounts receivable within one year | 40/41 | €195 | €238 | +€43 | +21.9% |
| Other amounts receivable | 41 | €195 | €238 | +€43 | +21.9% |
| Cash at bank and in hand | 54/58 | €700 | €6,288 | +€5,588 | +798% |
| Deferred charges and accrued income | 490/1 | €1,115 | €123 | -€992 | -89.0% |
| Total equity and liabilities | 10/49 | €2,010 | €6,649 | +€4,639 | +231% |
| Equity | 10/15 | -€37,945 | -€29,838 | +€8,107 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,545 | -€48,438 | +€8,107 | +14.3% |
| Amounts payable | 17/49 | €39,955 | €36,487 | -€3,468 | -8.7% |
| Amounts payable within one year | 42/48 | €39,955 | €36,397 | -€3,558 | -8.9% |
| Trade debts | 44 | €699 | €2,236 | +€1,537 | +220% |
| Suppliers | 440/4 | €699 | €2,236 | +€1,537 | +220% |
| Taxes, remuneration and social security | 45 | €7,901 | €12,993 | +€5,091 | +64.4% |
| Taxes | 450/3 | €7,901 | €12,993 | +€5,091 | +64.4% |
| Other amounts payable | 47/48 | €31,355 | €21,167 | -€10,187 | -32.5% |
| Accrued charges and deferred income | 492/3 | - | €91 | +€91 | |
| Remuneration, social security and pensions | 62 | €394 | - | -€394 | |
| Other operating charges | 640/8 | €367 | €640 | +€273 | +74.6% |
| Non-recurring operating charges | 66A | - | €3,720 | +€3,720 | |
| Gross operating margin | 9900 | €1,472 | €15,888 | +€14,416 | +979% |
| Operating profit (loss) | 9901 | €711 | €11,528 | +€10,817 | +1,521% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €203 | €797 | +€593 | +292% |
| Recurring financial charges | 65 | €203 | €797 | +€593 | +292% |
| Profit (loss) for the period before taxes | 9903 | €508 | €10,761 | +€10,253 | +2,019% |
| Income taxes | 67/77 | €970 | €2,654 | +€1,684 | +174% |
| Profit (loss) for the period | 9904 | -€462 | €8,107 | +€8,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€462 | €8,107 | +€8,569 |
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 22 October 2026 via checked.be.