Commit Management: 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.
Commit Management
Largest movements
- Cash +€60,640
up €60,640 (+215.8%), from €28,104 to €88,743
mainly Net result for the year (+€91,392) and Tax, wage and social debts (+€14,704)
- Receivables within one year +€40,820
up €40,820 (+32.4%), from €126,081 to €166,901
of which Other amounts receivable: +€40,104
- Tangible fixed assets +€3,394
up €3,394 (+62.4%), from €5,440 to €8,834
of which Furniture and vehicles: +€3,753
- Profit (loss) carried forward +€91,392
up €91,392 (+328.0%), from €27,864 to €119,256
- Tax, wage and social debts +€14,704
up €14,704 (+35.0%), from €42,026 to €56,731
- Gross operating margin +€32,220
up €32,220 (+37.2%), from €86,628 to €118,847
- Taxes +€10,159
up €10,159 (+54.3%), from €18,712 to €28,871
- Other operating charges -€5,736
down €5,736 (-80.2%), from €7,148 to €1,413
- Financial charges -€4,106
down €4,106 (-58.7%), from €6,994 to €2,888
- Financial income +€2,594
up €2,594 (+55.1%), from €4,710 to €7,304
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 | €159,863 | €264,716 | +€104,853 | +65.6% |
| Fixed assets | 21/28 | €5,440 | €8,834 | +€3,394 | +62.4% |
| Tangible fixed assets | 22/27 | €5,440 | €8,834 | +€3,394 | +62.4% |
| Plant, machinery and equipment | 23 | €1,555 | €1,196 | -€359 | -23.1% |
| Furniture and vehicles | 24 | €3,885 | €7,638 | +€3,753 | +96.6% |
| Current assets | 29/58 | €154,423 | €255,882 | +€101,460 | +65.7% |
| Amounts receivable within one year | 40/41 | €126,081 | €166,901 | +€40,820 | +32.4% |
| Trade receivables | 40 | €20,726 | €21,442 | +€716 | +3.5% |
| Other amounts receivable | 41 | €105,355 | €145,459 | +€40,104 | +38.1% |
| Cash at bank and in hand | 54/58 | €28,104 | €88,743 | +€60,640 | +215.8% |
| Deferred charges and accrued income | 490/1 | €238 | €238 | = | 0.0% |
| Total equity and liabilities | 10/49 | €159,863 | €264,716 | +€104,853 | +65.6% |
| Equity | 10/15 | €73,040 | €164,432 | +€91,392 | +125.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,576 | €26,576 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,716 | €24,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,864 | €119,256 | +€91,392 | +328.0% |
| Amounts payable | 17/49 | €86,823 | €100,284 | +€13,461 | +15.5% |
| Amounts payable within one year | 42/48 | €86,823 | €100,284 | +€13,461 | +15.5% |
| Trade debts | 44 | €3,620 | €2,377 | -€1,243 | -34.3% |
| Suppliers | 440/4 | €3,620 | €2,377 | -€1,243 | -34.3% |
| Taxes, remuneration and social security | 45 | €42,026 | €56,731 | +€14,704 | +35.0% |
| Taxes | 450/3 | €42,026 | €56,731 | +€14,704 | +35.0% |
| Other amounts payable | 47/48 | €41,176 | €41,176 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €1,588 | +€1,273 | +404.4% |
| Other operating charges | 640/8 | €7,148 | €1,413 | -€5,736 | -80.2% |
| Gross operating margin | 9900 | €86,628 | €118,847 | +€32,220 | +37.2% |
| Operating profit (loss) | 9901 | €79,164 | €115,847 | +€36,682 | +46.3% |
| Financial income | 75/76B | €4,710 | €7,304 | +€2,594 | +55.1% |
| Recurring financial income | 75 | €4,710 | €7,304 | +€2,594 | +55.1% |
| Financial charges | 65/66B | €6,994 | €2,888 | -€4,106 | -58.7% |
| Recurring financial charges | 65 | €6,994 | €2,888 | -€4,106 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €76,880 | €120,263 | +€43,382 | +56.4% |
| Income taxes | 67/77 | €18,712 | €28,871 | +€10,159 | +54.3% |
| Profit (loss) for the period | 9904 | €58,169 | €91,392 | +€33,223 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,169 | €91,392 | +€33,223 | +57.1% |
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 3 October 2026 via checked.be.