BUSINESS CONTACTS: 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.
BUSINESS CONTACTS
Largest movements
- Receivables within one year +€28,814
up €28,814 (+39.1%), from €73,728 to €102,543
of which Other amounts receivable: +€15,775
- Cash +€9,801
up €9,801 (+111%), from €8,869 to €18,671
mainly Net result for the year (+€27,997) and Trade debts (+€10,029)
- Deferred charges and accrued income +€4,697
up €4,697 (+68.2%), from €6,885 to €11,582
- Profit (loss) carried forward +€27,997
up €27,997 (+26.2%), from €106,849 to €134,846
- Trade debts +€10,029
up €10,029 (+34.4%), from €29,129 to €39,158
- Tax, wage and social debts +€5,526
up €5,526 (+45.4%), from €12,184 to €17,710
- Turnover +€104,144
new in 2024: €104,144
- Purchases and services +€75,529
new in 2024: €75,529
- Financial income +€6,917
up €6,917 (+1,917%), from €361 to €7,278
- Gross operating margin -€6,338
down €6,338 (-16.0%), from €39,495 to €33,157
- Depreciation -€2,831
no longer reported in 2024 (was €2,831)
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 | €156,483 | €199,796 | +€43,313 | +27.7% |
| Current assets | 29/58 | €156,483 | €199,796 | +€43,313 | +27.7% |
| Amounts receivable after more than one year | 29 | €67,000 | €67,000 | = | 0.0% |
| Other amounts receivable | 291 | €67,000 | €67,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,728 | €102,543 | +€28,814 | +39.1% |
| Trade receivables | 40 | €26,202 | €39,242 | +€13,039 | +49.8% |
| Other amounts receivable | 41 | €47,526 | €63,301 | +€15,775 | +33.2% |
| Cash at bank and in hand | 54/58 | €8,869 | €18,671 | +€9,801 | +111% |
| Deferred charges and accrued income | 490/1 | €6,885 | €11,582 | +€4,697 | +68.2% |
| Total equity and liabilities | 10/49 | €156,483 | €199,796 | +€43,313 | +27.7% |
| Equity | 10/15 | €114,909 | €142,906 | +€27,997 | +24.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,849 | €134,846 | +€27,997 | +26.2% |
| Amounts payable | 17/49 | €41,574 | €56,889 | +€15,316 | +36.8% |
| Amounts payable within one year | 42/48 | €41,574 | €56,889 | +€15,316 | +36.8% |
| Trade debts | 44 | €29,129 | €39,158 | +€10,029 | +34.4% |
| Suppliers | 440/4 | €29,129 | €39,158 | +€10,029 | +34.4% |
| Taxes, remuneration and social security | 45 | €12,184 | €17,710 | +€5,526 | +45.4% |
| Taxes | 450/3 | €12,184 | €17,710 | +€5,526 | +45.4% |
| Other amounts payable | 47/48 | €261 | €21 | -€240 | -92.0% |
| Turnover | 70 | - | €104,144 | +€104,144 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €75,529 | +€75,529 | |
| Remuneration, social security and pensions | 62 | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,831 | - | -€2,831 | |
| Other operating charges | 640/8 | €1,033 | €300 | -€733 | -70.9% |
| Gross operating margin | 9900 | €39,495 | €33,157 | -€6,338 | -16.0% |
| Operating profit (loss) | 9901 | €35,631 | €32,821 | -€2,810 | -7.9% |
| Financial income | 75/76B | €361 | €7,278 | +€6,917 | +1,917% |
| Recurring financial income | 75 | €361 | €7,278 | +€6,917 | +1,917% |
| Financial charges | 65/66B | €1,796 | €269 | -€1,527 | -85.0% |
| Recurring financial charges | 65 | €1,796 | €269 | -€1,527 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €34,196 | €39,829 | +€5,633 | +16.5% |
| Income taxes | 67/77 | €10,578 | €11,832 | +€1,254 | +11.9% |
| Profit (loss) for the period | 9904 | €23,618 | €27,997 | +€4,380 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,618 | €27,997 | +€4,380 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.