computer @ your service: 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.
computer @ your service
Largest movements
- Cash +€13,499
up €13,499 (+36.2%), from €37,335 to €50,834
mainly Net result for the year (+€24,850) and Depreciation (+€5,315)
- Tangible fixed assets -€5,315
down €5,315 (-10.3%), from €51,534 to €46,218
of which Land and buildings: -€5,205
- Receivables within one year +€1,148
up €1,148 (+150.0%), from €765 to €1,913
of which Trade receivables: +€1,140
- Profit (loss) carried forward +€24,850
up €24,850 (+68.3%), from -€36,408 to -€11,558
- Debts after one year -€9,359
down €9,359 (-31.6%), from €29,601 to €20,243
- Accrued charges and deferred income -€7,404
down €7,404 (-11.3%), from €65,571 to €58,167
- Trade debts +€1,029
up €1,029 (+68.0%), from €1,513 to €2,541
- Gross operating margin +€4,544
up €4,544 (+16.2%), from €28,112 to €32,655
- Financial charges -€566
down €566 (-22.1%), from €2,559 to €1,993
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 | €90,120 | €99,601 | +€9,481 | +10.5% |
| Fixed assets | 21/28 | €51,564 | €46,248 | -€5,315 | -10.3% |
| Tangible fixed assets | 22/27 | €51,534 | €46,218 | -€5,315 | -10.3% |
| Land and buildings | 22 | €51,097 | €45,892 | -€5,205 | -10.2% |
| Plant, machinery and equipment | 23 | €437 | €326 | -€111 | -25.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €38,556 | €53,353 | +€14,797 | +38.4% |
| Stocks and contracts in progress | 3 | €37 | €124 | +€87 | +235.0% |
| Stocks | 30/36 | €37 | €124 | +€87 | +235.0% |
| Amounts receivable within one year | 40/41 | €765 | €1,913 | +€1,148 | +150.0% |
| Trade receivables | 40 | €633 | €1,773 | +€1,140 | +180.0% |
| Other amounts receivable | 41 | €132 | €140 | +€8 | +6.0% |
| Cash at bank and in hand | 54/58 | €37,335 | €50,834 | +€13,499 | +36.2% |
| Deferred charges and accrued income | 490/1 | €419 | €482 | +€63 | +15.0% |
| Total equity and liabilities | 10/49 | €90,120 | €99,601 | +€9,481 | +10.5% |
| Equity | 10/15 | -€17,388 | €7,462 | +€24,850 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €420 | €420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €420 | €420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €420 | €420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,408 | -€11,558 | +€24,850 | +68.3% |
| Amounts payable | 17/49 | €107,508 | €92,139 | -€15,369 | -14.3% |
| Amounts payable after more than one year | 17 | €29,601 | €20,243 | -€9,359 | -31.6% |
| Financial debts | 170/4 | €29,601 | €20,243 | -€9,359 | -31.6% |
| Amounts payable within one year | 42/48 | €12,336 | €13,729 | +€1,394 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €8,884 | €9,359 | +€474 | +5.3% |
| Trade debts | 44 | €1,513 | €2,541 | +€1,029 | +68.0% |
| Suppliers | 440/4 | €1,513 | €2,541 | +€1,029 | +68.0% |
| Taxes, remuneration and social security | 45 | €1,747 | €1,647 | -€100 | -5.7% |
| Taxes | 450/3 | €547 | €547 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,200 | €1,100 | -€100 | -8.3% |
| Other amounts payable | 47/48 | €192 | €182 | -€10 | -5.0% |
| Accrued charges and deferred income | 492/3 | €65,571 | €58,167 | -€7,404 | -11.3% |
| Remuneration, social security and pensions | 62 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,315 | €5,315 | = | 0.0% |
| Other operating charges | 640/8 | €485 | €497 | +€12 | +2.4% |
| Gross operating margin | 9900 | €28,112 | €32,655 | +€4,544 | +16.2% |
| Operating profit (loss) | 9901 | €22,291 | €26,843 | +€4,552 | +20.4% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,559 | €1,993 | -€566 | -22.1% |
| Recurring financial charges | 65 | €2,559 | €1,993 | -€566 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €19,732 | €24,850 | +€5,118 | +25.9% |
| Profit (loss) for the period | 9904 | €19,732 | €24,850 | +€5,118 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,732 | €24,850 | +€5,118 | +25.9% |
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 8 October 2026 via checked.be.