BY-POS: 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.
BY-POS
Largest movements
- Receivables within one year -€71,780
down €71,780 (-8.7%), from €821,029 to €749,250
of which Trade receivables: -€71,780
- Stocks and contracts -€41,350
down €41,350 (-34.4%), from €120,069 to €78,719
- Trade debts -€103,229
down €103,229 (-13.2%), from €784,716 to €681,487
- Tax, wage and social debts -€15,915
down €15,915 (-39.2%), from €40,650 to €24,736
- Gross operating margin -€16,821
down €16,821 (-55.0%), from €30,583 to €13,762
- Taxes -€3,719
down €3,719 (-35.2%), from €10,566 to €6,847
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 | €942,860 | €830,527 | -€112,333 | -11.9% |
| Current assets | 29/58 | €942,860 | €830,527 | -€112,333 | -11.9% |
| Stocks and contracts in progress | 3 | €120,069 | €78,719 | -€41,350 | -34.4% |
| Stocks | 30/36 | €120,069 | €78,719 | -€41,350 | -34.4% |
| Amounts receivable within one year | 40/41 | €821,029 | €749,250 | -€71,780 | -8.7% |
| Trade receivables | 40 | €821,026 | €749,247 | -€71,780 | -8.7% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,761 | €2,558 | +€796 | +45.2% |
| Total equity and liabilities | 10/49 | €942,860 | €830,527 | -€112,333 | -11.9% |
| Equity | 10/15 | €117,493 | €124,304 | +€6,811 | +5.8% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Reserves | 13 | €103,993 | €110,804 | +€6,811 | +6.5% |
| Distributable reserves | 133 | €103,993 | €110,804 | +€6,811 | +6.5% |
| Amounts payable | 17/49 | €825,367 | €706,222 | -€119,144 | -14.4% |
| Amounts payable within one year | 42/48 | €825,367 | €706,222 | -€119,144 | -14.4% |
| Trade debts | 44 | €784,716 | €681,487 | -€103,229 | -13.2% |
| Suppliers | 440/4 | €784,716 | €681,487 | -€103,229 | -13.2% |
| Taxes, remuneration and social security | 45 | €40,650 | €24,736 | -€15,915 | -39.2% |
| Taxes | 450/3 | €40,650 | €24,736 | -€15,915 | -39.2% |
| Gross operating margin | 9900 | €30,583 | €13,762 | -€16,821 | -55.0% |
| Operating profit (loss) | 9901 | €30,583 | €13,762 | -€16,821 | -55.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €112 | €104 | -€8 | -7.3% |
| Recurring financial charges | 65 | €112 | €104 | -€8 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €30,471 | €13,658 | -€16,813 | -55.2% |
| Income taxes | 67/77 | €10,566 | €6,847 | -€3,719 | -35.2% |
| Profit (loss) for the period | 9904 | €19,904 | €6,811 | -€13,093 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,904 | €6,811 | -€13,093 | -65.8% |
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 10 October 2026 via checked.be.