Comptanalyse: 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.
Comptanalyse
Largest movements
- Receivables within one year +€29,209
up €29,209 (+76.9%), from €37,985 to €67,194
of which Trade receivables: +€28,632
- Tangible fixed assets +€11,909
up €11,909 (+14.0%), from €85,328 to €97,237
of which Land and buildings: +€13,789
- Deferred charges and accrued income +€4,620
up €4,620 (+28.8%), from €16,029 to €20,649
- Debts after one year +€26,674
up €26,674 (+77.2%), from €34,530 to €61,204
of which Financial debts: +€26,818
- Short-term financial debts +€13,437
up €13,437 (+269.9%), from €4,979 to €18,416
- Trade debts +€12,953
up €12,953 (+58.4%), from €22,186 to €35,139
- Current portion of long-term debt +€6,944
up €6,944 (+82.0%), from €8,466 to €15,410
- Provisions -€6,000
no longer reported in 2024 (was €6,000)
- Gross operating margin -€34,405
down €34,405 (-43.2%), from €79,620 to €45,215
- Taxes -€10,190
down €10,190 (-81.0%), from €12,584 to €2,393
- Other operating charges -€5,017
down €5,017 (-66.8%), from €7,515 to €2,498
- Write-downs +€4,518
new in 2024: €4,518
- Financial charges +€1,524
up €1,524 (+16.5%), from €9,264 to €10,788
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 | €144,430 | €188,042 | +€43,612 | +30.2% |
| Fixed assets | 21/28 | €87,404 | €98,551 | +€11,148 | +12.8% |
| Tangible fixed assets | 22/27 | €85,328 | €97,237 | +€11,909 | +14.0% |
| Land and buildings | 22 | €75,081 | €88,871 | +€13,789 | +18.4% |
| Plant, machinery and equipment | 23 | €9,407 | €7,778 | -€1,629 | -17.3% |
| Furniture and vehicles | 24 | €840 | €588 | -€251 | -29.9% |
| Financial fixed assets | 28 | €2,075 | €1,314 | -€761 | -36.7% |
| Current assets | 29/58 | €57,027 | €89,491 | +€32,464 | +56.9% |
| Amounts receivable within one year | 40/41 | €37,985 | €67,194 | +€29,209 | +76.9% |
| Trade receivables | 40 | €36,253 | €64,885 | +€28,632 | +79.0% |
| Other amounts receivable | 41 | €1,732 | €2,308 | +€577 | +33.3% |
| Cash at bank and in hand | 54/58 | €3,014 | €1,648 | -€1,366 | -45.3% |
| Deferred charges and accrued income | 490/1 | €16,029 | €20,649 | +€4,620 | +28.8% |
| Total equity and liabilities | 10/49 | €144,430 | €188,042 | +€43,612 | +30.2% |
| Equity | 10/15 | €28,138 | €23,149 | -€4,989 | -17.7% |
| Contributions | 10/11 | €44,500 | €43,300 | -€1,200 | -2.7% |
| Profit (loss) carried forward | 14 | -€16,362 | -€20,151 | -€3,789 | -23.2% |
| Provisions and deferred taxes | 16 | €6,000 | - | -€6,000 | |
| Provisions for liabilities and charges | 160/5 | €6,000 | - | -€6,000 | |
| Other liabilities and charges | 164/5 | €6,000 | - | -€6,000 | |
| Amounts payable | 17/49 | €110,293 | €164,893 | +€54,600 | +49.5% |
| Amounts payable after more than one year | 17 | €34,530 | €61,204 | +€26,674 | +77.2% |
| Financial debts | 170/4 | €34,278 | €61,096 | +€26,818 | +78.2% |
| Other amounts payable | 178/9 | €252 | €108 | -€144 | -57.1% |
| Amounts payable within one year | 42/48 | €75,393 | €103,160 | +€27,768 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €8,466 | €15,410 | +€6,944 | +82.0% |
| Financial debts | 43 | €4,979 | €18,416 | +€13,437 | +269.9% |
| Credit institutions | 430/8 | €4,979 | €18,416 | +€13,437 | +269.9% |
| Trade debts | 44 | €22,186 | €35,139 | +€12,953 | +58.4% |
| Suppliers | 440/4 | €22,186 | €35,139 | +€12,953 | +58.4% |
| Taxes, remuneration and social security | 45 | €36,263 | €34,196 | -€2,066 | -5.7% |
| Taxes | 450/3 | €30,167 | €26,361 | -€3,806 | -12.6% |
| Remuneration and social security | 454/9 | €6,095 | €7,835 | +€1,740 | +28.5% |
| Other amounts payable | 47/48 | €3,500 | - | -€3,500 | |
| Accrued charges and deferred income | 492/3 | €370 | €529 | +€159 | +43.0% |
| Remuneration, social security and pensions | 62 | €25,242 | €26,466 | +€1,224 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,355 | €8,341 | -€1,014 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,518 | +€4,518 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,417 | -€6,000 | +€1,417 | +19.1% |
| Other operating charges | 640/8 | €7,515 | €2,498 | -€5,017 | -66.8% |
| Gross operating margin | 9900 | €79,620 | €45,215 | -€34,405 | -43.2% |
| Operating profit (loss) | 9901 | €44,925 | €9,392 | -€35,532 | -79.1% |
| Financial charges | 65/66B | €9,264 | €10,788 | +€1,524 | +16.5% |
| Recurring financial charges | 65 | €9,264 | €10,788 | +€1,524 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €35,661 | -€1,395 | -€37,056 | |
| Income taxes | 67/77 | €12,584 | €2,393 | -€10,190 | -81.0% |
| Profit (loss) for the period | 9904 | €23,078 | -€3,789 | -€26,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,078 | -€3,789 | -€26,866 |
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 2 October 2026 via checked.be.