Ctrl S: 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.
Ctrl S
Largest movements
- Cash +€153,685
up €153,685 (+182.0%), from €84,450 to €238,135
mainly Net result for the year (+€231,819) and Trade debts (+€42,104)
- Tangible fixed assets +€50,268
up €50,268 (+100.2%), from €50,156 to €100,424
of which Land and buildings: +€55,532
- Receivables within one year +€19,066
up €19,066 (+16.4%), from €116,571 to €135,638
of which Trade receivables: +€36,001
- Profit (loss) carried forward +€231,819
up €231,819 (+94.0%), from €246,637 to €478,456
- Debts after one year -€53,816
down €53,816 (-16.6%), from €323,350 to €269,533
- Trade debts +€42,104
up €42,104 (+69.7%), from €60,365 to €102,469
- Gross operating margin +€240,850
up €240,850 (+164.1%), from €146,812 to €387,662
- Taxes +€54,273
up €54,273 (+156.2%), from €34,736 to €89,009
- Staff costs +€33,066
up €33,066 (+383.5%), from €8,622 to €41,688
- Financial charges +€7,702
up €7,702 (+97.0%), from €7,940 to €15,642
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 | €756,121 | €977,230 | +€221,108 | +29.2% |
| Fixed assets | 21/28 | €552,156 | €602,424 | +€50,268 | +9.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €50,156 | €100,424 | +€50,268 | +100.2% |
| Land and buildings | 22 | €35,767 | €91,299 | +€55,532 | +155.3% |
| Plant, machinery and equipment | 23 | €1,069 | €695 | -€374 | -35.0% |
| Furniture and vehicles | 24 | €13,319 | €8,430 | -€4,890 | -36.7% |
| Financial fixed assets | 28 | €502,000 | €502,000 | = | 0.0% |
| Current assets | 29/58 | €203,965 | €374,806 | +€170,840 | +83.8% |
| Amounts receivable within one year | 40/41 | €116,571 | €135,638 | +€19,066 | +16.4% |
| Trade receivables | 40 | €88,823 | €124,824 | +€36,001 | +40.5% |
| Other amounts receivable | 41 | €27,749 | €10,814 | -€16,935 | -61.0% |
| Cash at bank and in hand | 54/58 | €84,450 | €238,135 | +€153,685 | +182.0% |
| Deferred charges and accrued income | 490/1 | €2,944 | €1,033 | -€1,911 | -64.9% |
| Total equity and liabilities | 10/49 | €756,121 | €977,230 | +€221,108 | +29.2% |
| Equity | 10/15 | €254,697 | €486,516 | +€231,819 | +91.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,637 | €478,456 | +€231,819 | +94.0% |
| Amounts payable | 17/49 | €501,425 | €490,714 | -€10,711 | -2.1% |
| Amounts payable after more than one year | 17 | €323,350 | €269,533 | -€53,816 | -16.6% |
| Financial debts | 170/4 | €323,350 | €269,533 | -€53,816 | -16.6% |
| Amounts payable within one year | 42/48 | €178,075 | €221,180 | +€43,105 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €55,813 | €58,063 | +€2,251 | +4.0% |
| Trade debts | 44 | €60,365 | €102,469 | +€42,104 | +69.7% |
| Suppliers | 440/4 | €60,365 | €102,469 | +€42,104 | +69.7% |
| Taxes, remuneration and social security | 45 | €61,897 | €60,648 | -€1,250 | -2.0% |
| Taxes | 450/3 | €60,923 | €49,631 | -€11,292 | -18.5% |
| Remuneration and social security | 454/9 | €975 | €11,017 | +€10,043 | +1030.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €8,622 | €41,688 | +€33,066 | +383.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,679 | €8,234 | -€445 | -5.1% |
| Other operating charges | 640/8 | €34 | €1,420 | +€1,386 | +4131.2% |
| Non-recurring operating charges | 66A | €1,776 | €325 | -€1,451 | -81.7% |
| Gross operating margin | 9900 | €146,812 | €387,662 | +€240,850 | +164.1% |
| Operating profit (loss) | 9901 | €127,701 | €335,996 | +€208,294 | +163.1% |
| Financial income | 75/76B | €241 | €475 | +€234 | +97.2% |
| Recurring financial income | 75 | €241 | €475 | +€234 | +97.2% |
| Financial charges | 65/66B | €7,940 | €15,642 | +€7,702 | +97.0% |
| Recurring financial charges | 65 | €7,940 | €15,642 | +€7,702 | +97.0% |
| Profit (loss) for the period before taxes | 9903 | €120,002 | €320,828 | +€200,827 | +167.4% |
| Income taxes | 67/77 | €34,736 | €89,009 | +€54,273 | +156.2% |
| Profit (loss) for the period | 9904 | €85,265 | €231,819 | +€146,554 | +171.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,265 | €231,819 | +€146,554 | +171.9% |
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 6 October 2026 via checked.be.