C YOU SOON: 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.
C YOU SOON
Largest movements
- Receivables within one year +€534,628
up €534,628 (+28.5%), from €1.9m to €2.4m
of which Trade receivables: +€565,342
- Cash -€123,793
down €123,793 (-19.0%), from €650,944 to €527,152
mainly Receivables within one year (-€534,628) and Debts after one year (-€72,098)
- Tangible fixed assets -€68,872
down €68,872 (-9.1%), from €755,948 to €687,076
of which Land and buildings: -€63,559
- Reserves +€200,560
up €200,560 (+20.3%), from €988,625 to €1.2m
of which Distributable reserves: +€128,990
- Trade debts +€137,991
up €137,991 (+18.9%), from €729,854 to €867,845
- Tax, wage and social debts +€106,898
up €106,898 (+30.5%), from €350,475 to €457,373
of which Remuneration and social security: +€116,311
- Debts after one year -€72,098
down €72,098 (-11.8%), from €611,921 to €539,823
of which Financial debts: -€72,098
- Other debts -€38,461
down €38,461 (-18.1%), from €212,096 to €173,635
- Gross operating margin +€790,469
up €790,469 (+92.9%), from €851,009 to €1.6m
- Staff costs +€347,429
up €347,429 (+49.6%), from €700,244 to €1.0m
- Write-downs +€190,251
new in 2024: €190,251
- Taxes +€54,575
up €54,575 (+185%), from €29,576 to €84,152
- Other operating charges +€18,555
up €18,555 (+516%), from €3,595 to €22,150
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 | €3,289,524 | €3,634,554 | +€345,030 | +10.5% |
| Fixed assets | 21/28 | €755,948 | €687,076 | -€68,872 | -9.1% |
| Tangible fixed assets | 22/27 | €755,948 | €687,076 | -€68,872 | -9.1% |
| Land and buildings | 22 | €745,379 | €681,820 | -€63,559 | -8.5% |
| Furniture and vehicles | 24 | €10,569 | €5,256 | -€5,313 | -50.3% |
| Current assets | 29/58 | €2,533,576 | €2,947,477 | +€413,902 | +16.3% |
| Amounts receivable within one year | 40/41 | €1,879,093 | €2,413,721 | +€534,628 | +28.5% |
| Trade receivables | 40 | €1,261,958 | €1,827,300 | +€565,342 | +44.8% |
| Other amounts receivable | 41 | €617,135 | €586,421 | -€30,714 | -5.0% |
| Cash at bank and in hand | 54/58 | €650,944 | €527,152 | -€123,793 | -19.0% |
| Deferred charges and accrued income | 490/1 | €3,538 | €6,605 | +€3,067 | +86.7% |
| Total equity and liabilities | 10/49 | €3,289,524 | €3,634,554 | +€345,030 | +10.5% |
| Equity | 10/15 | €994,825 | €1,195,385 | +€200,560 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €988,625 | €1,189,185 | +€200,560 | +20.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €33,680 | €105,250 | +€71,570 | +213% |
| Distributable reserves | 133 | €954,945 | €1,083,935 | +€128,990 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,294,698 | €2,439,168 | +€144,470 | +6.3% |
| Amounts payable after more than one year | 17 | €611,921 | €539,823 | -€72,098 | -11.8% |
| Financial debts | 170/4 | €607,857 | €535,759 | -€72,098 | -11.9% |
| Other amounts payable | 178/9 | €4,064 | €4,064 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,682,777 | €1,899,079 | +€216,302 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €82,576 | €95,444 | +€12,868 | +15.6% |
| Financial debts | 43 | €307,776 | €304,782 | -€2,994 | -1.0% |
| Credit institutions | 430/8 | €307,776 | €300,024 | -€7,752 | -2.5% |
| Other loans | 439 | - | €4,758 | +€4,758 | |
| Trade debts | 44 | €729,854 | €867,845 | +€137,991 | +18.9% |
| Suppliers | 440/4 | €729,854 | €867,845 | +€137,991 | +18.9% |
| Taxes, remuneration and social security | 45 | €350,475 | €457,373 | +€106,898 | +30.5% |
| Taxes | 450/3 | €305,313 | €295,900 | -€9,413 | -3.1% |
| Remuneration and social security | 454/9 | €45,162 | €161,473 | +€116,311 | +258% |
| Other amounts payable | 47/48 | €212,096 | €173,635 | -€38,461 | -18.1% |
| Accrued charges and deferred income | 492/3 | - | €266 | +€266 | |
| Non-recurring operating income | 76A | €1,493 | €22,217 | +€20,724 | +1,388% |
| Remuneration, social security and pensions | 62 | €700,244 | €1,047,673 | +€347,429 | +49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,712 | €74,054 | -€2,658 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €190,251 | +€190,251 | |
| Other operating charges | 640/8 | €3,595 | €22,150 | +€18,555 | +516% |
| Non-recurring operating charges | 66A | €8,854 | €19,665 | +€10,811 | +122% |
| Gross operating margin | 9900 | €851,009 | €1,641,477 | +€790,469 | +92.9% |
| Operating profit (loss) | 9901 | €61,604 | €287,684 | +€226,081 | +367% |
| Financial income | 75/76B | €23,814 | €19,830 | -€3,984 | -16.7% |
| Recurring financial income | 75 | €23,814 | €19,830 | -€3,984 | -16.7% |
| Financial charges | 65/66B | €33,368 | €22,803 | -€10,564 | -31.7% |
| Recurring financial charges | 65 | €33,368 | €22,803 | -€10,564 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €52,050 | €284,711 | +€232,661 | +447% |
| Income taxes | 67/77 | €29,576 | €84,152 | +€54,575 | +185% |
| Profit (loss) for the period | 9904 | €22,474 | €200,560 | +€178,086 | +792% |
| Transfer from tax-exempt reserves | 789 | €71,200 | €33,680 | -€37,520 | -52.7% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,674 | €128,990 | +€35,316 | +37.7% |
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 25 October 2026 via checked.be.