Capture: 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.
Capture
Largest movements
- Cash +€20,943
up €20,943 (+12.8%), from €163,532 to €184,474
mainly Net result for the year (+€44,589) and Depreciation (+€6,371)
- Receivables within one year -€6,364
down €6,364 (-45.2%), from €14,082 to €7,718
of which Other amounts receivable: -€4,714
- Reserves +€14,294
up €14,294 (+8.9%), from €160,820 to €175,114
- Tax, wage and social debts -€6,130
down €6,130 (-99.1%), from €6,184 to €54
- Other debts +€5,996
up €5,996 (+719.8%), from €833 to €6,829
- Gross operating margin +€11,866
up €11,866 (+18.7%), from €63,462 to €75,328
- Depreciation -€6,551
down €6,551 (-50.7%), from €12,922 to €6,371
- Taxes +€6,387
up €6,387 (+43.1%), from €14,810 to €21,197
- Financial charges +€887
up €887 (+50.4%), from €1,761 to €2,648
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 | €187,173 | €201,462 | +€14,290 | +7.6% |
| Fixed assets | 21/28 | €8,133 | €7,759 | -€374 | -4.6% |
| Tangible fixed assets | 22/27 | €8,133 | €7,759 | -€374 | -4.6% |
| Plant, machinery and equipment | 23 | €7,544 | €7,721 | +€178 | +2.4% |
| Furniture and vehicles | 24 | €589 | €37 | -€552 | -93.7% |
| Current assets | 29/58 | €179,040 | €193,704 | +€14,664 | +8.2% |
| Amounts receivable within one year | 40/41 | €14,082 | €7,718 | -€6,364 | -45.2% |
| Trade receivables | 40 | €9,244 | €7,594 | -€1,650 | -17.8% |
| Other amounts receivable | 41 | €4,838 | €124 | -€4,714 | -97.4% |
| Cash at bank and in hand | 54/58 | €163,532 | €184,474 | +€20,943 | +12.8% |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,511 | +€85 | +6.0% |
| Total equity and liabilities | 10/49 | €187,173 | €201,462 | +€14,290 | +7.6% |
| Equity | 10/15 | €179,420 | €193,714 | +€14,294 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €160,820 | €175,114 | +€14,294 | +8.9% |
| Distributable reserves | 133 | €160,820 | €175,114 | +€14,294 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,753 | €7,749 | -€4 | 0.0% |
| Amounts payable within one year | 42/48 | €7,753 | €7,749 | -€4 | 0.0% |
| Trade debts | 44 | €736 | €866 | +€130 | +17.7% |
| Suppliers | 440/4 | €736 | €866 | +€130 | +17.7% |
| Taxes, remuneration and social security | 45 | €6,184 | €54 | -€6,130 | -99.1% |
| Taxes | 450/3 | €6,184 | €54 | -€6,130 | -99.1% |
| Other amounts payable | 47/48 | €833 | €6,829 | +€5,996 | +719.8% |
| Non-recurring operating income | 76A | €9,000 | €0 | -€9,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,922 | €6,371 | -€6,551 | -50.7% |
| Other operating charges | 640/8 | €595 | €760 | +€165 | +27.8% |
| Gross operating margin | 9900 | €63,462 | €75,328 | +€11,866 | +18.7% |
| Operating profit (loss) | 9901 | €49,945 | €68,196 | +€18,251 | +36.5% |
| Financial income | 75/76B | €202 | €238 | +€35 | +17.5% |
| Recurring financial income | 75 | €202 | €238 | +€35 | +17.5% |
| Financial charges | 65/66B | €1,761 | €2,648 | +€887 | +50.4% |
| Recurring financial charges | 65 | €1,761 | €2,648 | +€887 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €48,386 | €65,786 | +€17,399 | +36.0% |
| Income taxes | 67/77 | €14,810 | €21,197 | +€6,387 | +43.1% |
| Profit (loss) for the period | 9904 | €33,576 | €44,589 | +€11,012 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,576 | €44,589 | +€11,012 | +32.8% |
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 28 September 2026 via checked.be.