Constantia et labore: what changed
Two financial 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.
Constantia et labore
Largest movements
- Tangible fixed assets +€1,909
new in 2024: €1,909
- Deferred charges and accrued income +€942
up €942 (+3.1%), from €30,868 to €31,810
- Cash +€939
up €939 (+5.9%), from €15,920 to €16,860
mainly Other debts (+€32,282) and Accrued charges and deferred income (+€772)
- Other debts +€32,282
up €32,282 (+45.7%), from €70,680 to €102,962
- Profit (loss) carried forward -€14,869
down €14,869 (-99.8%), from -€14,905 to -€29,775
- Trade debts -€13,821
down €13,821 (-92.5%), from €14,937 to €1,116
- Purchases and services -€35,018
no longer reported in 2024 (was €35,018)
- Turnover -€27,334
no longer reported in 2024 (was €27,334)
- Gross operating margin -€4,726
down €4,726 (-61.5%), from -€7,684 to -€12,410
- Financial charges +€942
up €942 (+751%), from €125 to €1,067
- Other operating charges +€522
up €522 (+88.7%), from €589 to €1,111
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.
Derived cash bridge
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 | €75,054 | €79,159 | +€4,106 | +5.5% |
| Fixed assets | 21/28 | - | €1,909 | +€1,909 | |
| Tangible fixed assets | 22/27 | - | €1,909 | +€1,909 | |
| Furniture and vehicles | 24 | - | €1,909 | +€1,909 | |
| Current assets | 29/58 | €75,054 | €77,251 | +€2,197 | +2.9% |
| Amounts receivable within one year | 40/41 | €28,266 | €28,581 | +€316 | +1.1% |
| Trade receivables | 40 | €13,644 | €12,689 | -€955 | -7.0% |
| Other amounts receivable | 41 | €14,622 | €15,893 | +€1,271 | +8.7% |
| Cash at bank and in hand | 54/58 | €15,920 | €16,860 | +€939 | +5.9% |
| Deferred charges and accrued income | 490/1 | €30,868 | €31,810 | +€942 | +3.1% |
| Total equity and liabilities | 10/49 | €75,054 | €79,159 | +€4,106 | +5.5% |
| Equity | 10/15 | -€13,905 | -€28,775 | -€14,869 | -107% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,905 | -€29,775 | -€14,869 | -99.8% |
| Amounts payable | 17/49 | €88,959 | €107,934 | +€18,975 | +21.3% |
| Amounts payable within one year | 42/48 | €88,959 | €107,162 | +€18,203 | +20.5% |
| Trade debts | 44 | €14,937 | €1,116 | -€13,821 | -92.5% |
| Suppliers | 440/4 | €14,937 | €1,116 | -€13,821 | -92.5% |
| Taxes, remuneration and social security | 45 | €3,342 | €3,083 | -€259 | -7.7% |
| Taxes | 450/3 | €3,342 | €3,083 | -€259 | -7.7% |
| Other amounts payable | 47/48 | €70,680 | €102,962 | +€32,282 | +45.7% |
| Accrued charges and deferred income | 492/3 | - | €772 | +€772 | |
| Turnover | 70 | €27,334 | - | -€27,334 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,018 | - | -€35,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35 | +€35 | |
| Other operating charges | 640/8 | €589 | €1,111 | +€522 | +88.7% |
| Gross operating margin | 9900 | -€7,684 | -€12,410 | -€4,726 | -61.5% |
| Operating profit (loss) | 9901 | -€8,273 | -€13,556 | -€5,283 | -63.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €125 | €1,067 | +€942 | +751% |
| Recurring financial charges | 65 | €125 | €1,067 | +€942 | +751% |
| Profit (loss) for the period before taxes | 9903 | -€8,398 | -€14,623 | -€6,225 | -74.1% |
| Income taxes | 67/77 | - | €246 | +€246 | |
| Profit (loss) for the period | 9904 | -€8,398 | -€14,869 | -€6,471 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,398 | -€14,869 | -€6,471 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.