COMME UNE COMÈTE: 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.
COMME UNE COMÈTE
Largest movements
- Receivables within one year +€116,016
up €116,016 (+175.9%), from €65,951 to €181,967
of which Other amounts receivable: +€111,668
- Receivables after one year +€100,000
new in 2024: €100,000
- Deferred charges and accrued income +€41,108
new in 2024: €41,108
- Cash +€21,545
up €21,545 (+14.0%), from €153,685 to €175,230
mainly Other debts (+€287,198) and Net result for the year (+€263,463)
- Intangible fixed assets +€19,527
up €19,527 (+1235.2%), from €1,581 to €21,108
- Other debts +€287,198
up €287,198 (+15490.8%), from €1,854 to €289,052
- Tax, wage and social debts +€45,499
up €45,499 (+66.5%), from €68,418 to €113,916
of which Taxes: +€58,310
- Profit (loss) carried forward -€25,589
no longer reported in 2024 (was €25,589)
- Debts after one year -€11,368
down €11,368 (-49.1%), from €23,161 to €11,793
- Trade debts -€7,805
down €7,805 (-24.8%), from €31,466 to €23,661
- Gross operating margin +€183,461
up €183,461 (+51.9%), from €353,565 to €537,026
- Taxes +€53,141
up €53,141 (+129.6%), from €40,994 to €94,134
- Staff costs -€22,661
down €22,661 (-12.5%), from €180,984 to €158,323
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 | €270,494 | €555,546 | +€285,051 | +105.4% |
| Formation expenses | 20 | - | €2,730 | +€2,730 | |
| Fixed assets | 21/28 | €50,858 | €54,511 | +€3,652 | +7.2% |
| Intangible fixed assets | 21 | €1,581 | €21,108 | +€19,527 | +1235.2% |
| Tangible fixed assets | 22/27 | €47,353 | €31,477 | -€15,875 | -33.5% |
| Plant, machinery and equipment | 23 | €29 | - | -€29 | |
| Furniture and vehicles | 24 | €47,324 | €31,477 | -€15,846 | -33.5% |
| Financial fixed assets | 28 | €1,925 | €1,925 | = | 0.0% |
| Current assets | 29/58 | €219,636 | €498,305 | +€278,669 | +126.9% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €65,951 | €181,967 | +€116,016 | +175.9% |
| Trade receivables | 40 | €65,918 | €70,266 | +€4,348 | +6.6% |
| Other amounts receivable | 41 | €33 | €111,701 | +€111,668 | +338592.3% |
| Cash at bank and in hand | 54/58 | €153,685 | €175,230 | +€21,545 | +14.0% |
| Deferred charges and accrued income | 490/1 | - | €41,108 | +€41,108 | |
| Total equity and liabilities | 10/49 | €270,494 | €555,546 | +€285,051 | +105.4% |
| Equity | 10/15 | €131,345 | €105,755 | -€25,589 | -19.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €103,255 | €103,255 | = | 0.0% |
| Distributable reserves | 133 | €103,255 | €103,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,589 | - | -€25,589 | |
| Amounts payable | 17/49 | €139,149 | €449,790 | +€310,641 | +223.2% |
| Amounts payable after more than one year | 17 | €23,161 | €11,793 | -€11,368 | -49.1% |
| Financial debts | 170/4 | €23,161 | €11,793 | -€11,368 | -49.1% |
| Amounts payable within one year | 42/48 | €115,989 | €437,997 | +€322,009 | +277.6% |
| Current portion of amounts payable after more than one year | 42 | €14,251 | €11,368 | -€2,883 | -20.2% |
| Trade debts | 44 | €31,466 | €23,661 | -€7,805 | -24.8% |
| Suppliers | 440/4 | €31,466 | €23,661 | -€7,805 | -24.8% |
| Taxes, remuneration and social security | 45 | €68,418 | €113,916 | +€45,499 | +66.5% |
| Taxes | 450/3 | €35,207 | €93,518 | +€58,310 | +165.6% |
| Remuneration and social security | 454/9 | €33,211 | €20,399 | -€12,812 | -38.6% |
| Other amounts payable | 47/48 | €1,854 | €289,052 | +€287,198 | +15490.8% |
| Remuneration, social security and pensions | 62 | €180,984 | €158,323 | -€22,661 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,673 | €20,596 | -€5,077 | -19.8% |
| Other operating charges | 640/8 | €1,881 | €3,680 | +€1,799 | +95.6% |
| Gross operating margin | 9900 | €353,565 | €537,026 | +€183,461 | +51.9% |
| Operating profit (loss) | 9901 | €145,027 | €354,428 | +€209,401 | +144.4% |
| Financial income | 75/76B | €128 | €3,824 | +€3,696 | +2882.4% |
| Recurring financial income | 75 | €128 | €3,824 | +€3,696 | +2882.4% |
| Financial charges | 65/66B | €906 | €655 | -€252 | -27.8% |
| Recurring financial charges | 65 | €906 | €655 | -€252 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €144,249 | €357,597 | +€213,348 | +147.9% |
| Income taxes | 67/77 | €40,994 | €94,134 | +€53,141 | +129.6% |
| Profit (loss) for the period | 9904 | €103,255 | €263,463 | +€160,208 | +155.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,255 | €263,463 | +€160,208 | +155.2% |
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 6 October 2026 via checked.be.