CONDUCTING & MORE: 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.
CONDUCTING & MORE
Largest movements
- Deferred charges and accrued income +€7,043
up €7,043 (+9267.1%), from €76 to €7,119
- Cash +€7,024
up €7,024 (+119.2%), from €5,894 to €12,918
mainly Net result for the year (+€17,855) and Other debts (+€15,000)
- Receivables within one year +€1,409
up €1,409 (+7.7%), from €18,362 to €19,771
of which Other amounts receivable: +€4,589
- Other debts +€15,000
new in 2024: €15,000
- Reserves +€10,522
up €10,522 (+878.3%), from €1,198 to €11,720
of which Distributable reserves: +€10,522
- Profit (loss) carried forward -€7,667
no longer reported in 2024 (was €7,667)
- Tax, wage and social debts -€6,616
down €6,616 (-82.0%), from €8,070 to €1,454
- Trade debts +€5,434
new in 2024: €5,434
- Gross operating margin +€13,385
up €13,385 (+94.0%), from €14,241 to €27,626
- Taxes +€2,116
up €2,116 (+35.4%), from €5,970 to €8,086
- Other operating charges +€389
up €389 (+31.5%), from €1,234 to €1,623
- Financial income +€302
up €302 (+82.3%), from €367 to €669
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 | €24,609 | €39,808 | +€15,199 | +61.8% |
| Fixed assets | 21/28 | €277 | - | -€277 | |
| Tangible fixed assets | 22/27 | €277 | - | -€277 | |
| Furniture and vehicles | 24 | €277 | - | -€277 | |
| Current assets | 29/58 | €24,332 | €39,808 | +€15,476 | +63.6% |
| Amounts receivable within one year | 40/41 | €18,362 | €19,771 | +€1,409 | +7.7% |
| Trade receivables | 40 | €9,540 | €6,360 | -€3,180 | -33.3% |
| Other amounts receivable | 41 | €8,822 | €13,411 | +€4,589 | +52.0% |
| Cash at bank and in hand | 54/58 | €5,894 | €12,918 | +€7,024 | +119.2% |
| Deferred charges and accrued income | 490/1 | €76 | €7,119 | +€7,043 | +9267.1% |
| Total equity and liabilities | 10/49 | €24,609 | €39,808 | +€15,199 | +61.8% |
| Equity | 10/15 | €15,065 | €17,920 | +€2,855 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,198 | €11,720 | +€10,522 | +878.3% |
| Non-distributable reserves | 130/1 | €1,198 | €1,198 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,198 | €1,198 | = | 0.0% |
| Distributable reserves | 133 | - | €10,522 | +€10,522 | |
| Profit (loss) carried forward | 14 | €7,667 | - | -€7,667 | |
| Amounts payable | 17/49 | €9,544 | €21,888 | +€12,344 | +129.3% |
| Amounts payable within one year | 42/48 | €8,070 | €21,888 | +€13,818 | +171.2% |
| Trade debts | 44 | - | €5,434 | +€5,434 | |
| Suppliers | 440/4 | - | €5,434 | +€5,434 | |
| Taxes, remuneration and social security | 45 | €8,070 | €1,454 | -€6,616 | -82.0% |
| Taxes | 450/3 | €8,070 | €1,454 | -€6,616 | -82.0% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €1,474 | - | -€1,474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €277 | -€94 | -25.3% |
| Other operating charges | 640/8 | €1,234 | €1,623 | +€389 | +31.5% |
| Gross operating margin | 9900 | €14,241 | €27,626 | +€13,385 | +94.0% |
| Operating profit (loss) | 9901 | €12,636 | €25,726 | +€13,090 | +103.6% |
| Financial income | 75/76B | €367 | €669 | +€302 | +82.3% |
| Recurring financial income | 75 | €367 | €669 | +€302 | +82.3% |
| Financial charges | 65/66B | €570 | €454 | -€116 | -20.4% |
| Recurring financial charges | 65 | €570 | €454 | -€116 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €12,433 | €25,941 | +€13,508 | +108.6% |
| Income taxes | 67/77 | €5,970 | €8,086 | +€2,116 | +35.4% |
| Profit (loss) for the period | 9904 | €6,463 | €17,855 | +€11,392 | +176.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,463 | €17,855 | +€11,392 | +176.3% |
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 7 October 2026 via checked.be.