Centre Forward: 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.
Centre Forward
Largest movements
- Stocks and contracts -€34,729
down €34,729 (-46.3%), from €74,949 to €40,220
- Tangible fixed assets -€25,879
no longer reported in 2024 (was €25,879)
- Cash -€3,924
no longer reported in 2024 (was €3,924)
- Financial fixed assets -€3,000
no longer reported in 2024 (was €3,000)
- Other debts -€36,034
no longer reported in 2024 (was €36,034)
- Trade debts -€29,578
no longer reported in 2024 (was €29,578)
- Reserves +€6,403
up €6,403 (+29.9%), from €21,417 to €27,820
of which Distributable reserves: +€6,403
- Profit (loss) carried forward -€6,403
no longer reported in 2024 (was €6,403)
- Tax, wage and social debts -€1,921
no longer reported in 2024 (was €1,921)
- Depreciation -€5,213
no longer reported in 2024 (was €5,213)
- Other operating charges -€902
no longer reported in 2024 (was €902)
- Gross operating margin +€795
no longer reported in 2024 (was -€795)
- Taxes -€237
no longer reported in 2024 (was €237)
- Financial charges -€49
no longer reported in 2024 (was €49)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,753 | €40,220 | -€67,532 | -62.7% |
| Fixed assets | 21/28 | €28,879 | - | -€28,879 | |
| Tangible fixed assets | 22/27 | €25,879 | - | -€25,879 | |
| Furniture and vehicles | 24 | €25,879 | - | -€25,879 | |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €78,874 | €40,220 | -€38,653 | -49.0% |
| Stocks and contracts in progress | 3 | €74,949 | €40,220 | -€34,729 | -46.3% |
| Stocks | 30/36 | €74,949 | €40,220 | -€34,729 | -46.3% |
| Cash at bank and in hand | 54/58 | €3,924 | - | -€3,924 | |
| Total equity and liabilities | 10/49 | €107,753 | €40,220 | -€67,532 | -62.7% |
| Equity | 10/15 | €40,220 | €40,220 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,417 | €27,820 | +€6,403 | +29.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,557 | €25,960 | +€6,403 | +32.7% |
| Profit (loss) carried forward | 14 | €6,403 | - | -€6,403 | |
| Amounts payable | 17/49 | €67,532 | - | -€67,532 | |
| Amounts payable within one year | 42/48 | €67,532 | - | -€67,532 | |
| Trade debts | 44 | €29,578 | - | -€29,578 | |
| Suppliers | 440/4 | €29,578 | - | -€29,578 | |
| Taxes, remuneration and social security | 45 | €1,921 | - | -€1,921 | |
| Taxes | 450/3 | €1,921 | - | -€1,921 | |
| Other amounts payable | 47/48 | €36,034 | - | -€36,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | - | -€5,213 | |
| Other operating charges | 640/8 | €902 | - | -€902 | |
| Gross operating margin | 9900 | -€795 | - | +€795 | |
| Operating profit (loss) | 9901 | -€6,910 | - | +€6,910 | |
| Financial charges | 65/66B | €49 | - | -€49 | |
| Recurring financial charges | 65 | €49 | - | -€49 | |
| Profit (loss) for the period before taxes | 9903 | -€6,959 | - | +€6,959 | |
| Income taxes | 67/77 | €237 | - | -€237 | |
| Profit (loss) for the period | 9904 | -€7,196 | - | +€7,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,196 | - | +€7,196 |
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 12 October 2026 via checked.be.