CASH-FLASH: 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.
CASH-FLASH
Largest movements
- Tangible fixed assets -€4,252
down €4,252 (-12.1%), from €35,254 to €31,002
- Receivables within one year -€3,520
down €3,520 (-5.0%), from €70,340 to €66,821
of which Other amounts receivable: -€24,327
- Cash -€1,746
down €1,746 (-21.7%), from €8,031 to €6,286
mainly Trade debts (-€32,653) and Tax, wage and social debts (-€4,078)
- Trade debts -€32,653
no longer reported in 2024 (was €32,653)
- Other debts +€27,051
up €27,051 (+60.0%), from €45,089 to €72,140
- Tax, wage and social debts -€4,078
down €4,078 (-99.0%), from €4,119 to €41
- Turnover -€371,336
down €371,336 (-61.9%), from €599,828 to €228,492
- Purchases and services -€353,923
down €353,923 (-61.9%), from €571,475 to €217,551
- Gross operating margin -€17,413
down €17,413 (-61.4%), from €28,354 to €10,941
- Other operating charges -€6,149
down €6,149 (-78.9%), from €7,791 to €1,641
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 | €117,783 | €108,265 | -€9,518 | -8.1% |
| Fixed assets | 21/28 | €35,254 | €31,002 | -€4,252 | -12.1% |
| Tangible fixed assets | 22/27 | €35,254 | €31,002 | -€4,252 | -12.1% |
| Land and buildings | 22 | €35,254 | €31,002 | -€4,252 | -12.1% |
| Current assets | 29/58 | €82,528 | €77,263 | -€5,265 | -6.4% |
| Stocks and contracts in progress | 3 | €4,157 | €4,157 | = | 0.0% |
| Stocks | 30/36 | €4,157 | €4,157 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,340 | €66,821 | -€3,520 | -5.0% |
| Trade receivables | 40 | €36,241 | €57,048 | +€20,807 | +57.4% |
| Other amounts receivable | 41 | €34,099 | €9,772 | -€24,327 | -71.3% |
| Cash at bank and in hand | 54/58 | €8,031 | €6,286 | -€1,746 | -21.7% |
| Total equity and liabilities | 10/49 | €117,783 | €108,265 | -€9,518 | -8.1% |
| Equity | 10/15 | €35,922 | €36,085 | +€163 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €830 | €830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €830 | €830 | = | 0.0% |
| Reserves not available under the articles | 1311 | €830 | €830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,892 | €29,055 | +€163 | +0.6% |
| Amounts payable | 17/49 | €81,861 | €72,180 | -€9,680 | -11.8% |
| Amounts payable within one year | 42/48 | €81,861 | €72,180 | -€9,680 | -11.8% |
| Trade debts | 44 | €32,653 | - | -€32,653 | |
| Suppliers | 440/4 | €32,653 | - | -€32,653 | |
| Taxes, remuneration and social security | 45 | €4,119 | €41 | -€4,078 | -99.0% |
| Taxes | 450/3 | €4,119 | €41 | -€4,078 | -99.0% |
| Other amounts payable | 47/48 | €45,089 | €72,140 | +€27,051 | +60.0% |
| Turnover | 70 | €599,828 | €228,492 | -€371,336 | -61.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €571,475 | €217,551 | -€353,923 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,252 | €4,252 | = | 0.0% |
| Other operating charges | 640/8 | €7,791 | €1,641 | -€6,149 | -78.9% |
| Gross operating margin | 9900 | €28,354 | €10,941 | -€17,413 | -61.4% |
| Operating profit (loss) | 9901 | €16,311 | €5,047 | -€11,264 | -69.1% |
| Financial income | 75/76B | €1,650 | - | -€1,650 | |
| Recurring financial income | 75 | €1,650 | - | -€1,650 | |
| Financial charges | 65/66B | €1,484 | €865 | -€620 | -41.7% |
| Recurring financial charges | 65 | €1,484 | €865 | -€620 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €16,476 | €4,182 | -€12,294 | -74.6% |
| Income taxes | 67/77 | €4,119 | €4,020 | -€99 | -2.4% |
| Profit (loss) for the period | 9904 | €12,357 | €163 | -€12,195 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,357 | €163 | -€12,195 | -98.7% |
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 13 October 2026 via checked.be.