DE HAUT EN BAS: 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.
DE HAUT EN BAS
Largest movements
- Receivables after one year -€4,155
down €4,155 (-7.4%), from €56,042 to €51,887
- Receivables within one year -€1,421
no longer reported in 2024 (was €1,421)
- Profit (loss) carried forward -€5,103
down €5,103 (-21.3%), from €23,941 to €18,838
- Trade debts -€3,642
down €3,642 (-40.0%), from €9,097 to €5,454
- Short-term financial debts +€3,169
up €3,169 (+79.9%), from €3,966 to €7,135
- Purchases and services -€6,776
no longer reported in 2024 (was €6,776)
- Gross operating margin +€1,614
up €1,614 (+23.8%), from -€6,776 to -€5,161
- Financial charges +€548
up €548 (+84.3%), from €650 to €1,198
- Financial income -€180
down €180 (-10.7%), from €1,686 to €1,506
- Other operating charges -€137
down €137 (-35.4%), from €387 to €250
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,464 | €51,887 | -€5,576 | -9.7% |
| Current assets | 29/58 | €57,464 | €51,887 | -€5,576 | -9.7% |
| Amounts receivable after more than one year | 29 | €56,042 | €51,887 | -€4,155 | -7.4% |
| Other amounts receivable | 291 | €56,042 | €51,887 | -€4,155 | -7.4% |
| Amounts receivable within one year | 40/41 | €1,421 | - | -€1,421 | |
| Other amounts receivable | 41 | €1,421 | - | -€1,421 | |
| Total equity and liabilities | 10/49 | €57,464 | €51,887 | -€5,576 | -9.7% |
| Equity | 10/15 | €44,401 | €39,298 | -€5,103 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,941 | €18,838 | -€5,103 | -21.3% |
| Amounts payable | 17/49 | €13,063 | €12,590 | -€473 | -3.6% |
| Amounts payable within one year | 42/48 | €13,063 | €12,590 | -€473 | -3.6% |
| Financial debts | 43 | €3,966 | €7,135 | +€3,169 | +79.9% |
| Credit institutions | 430/8 | €3,966 | €7,135 | +€3,169 | +79.9% |
| Trade debts | 44 | €9,097 | €5,454 | -€3,642 | -40.0% |
| Suppliers | 440/4 | €9,097 | €5,454 | -€3,642 | -40.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,776 | - | -€6,776 | |
| Other operating charges | 640/8 | €387 | €250 | -€137 | -35.4% |
| Non-recurring operating charges | 66A | €424 | - | -€424 | |
| Gross operating margin | 9900 | -€6,776 | -€5,161 | +€1,614 | +23.8% |
| Operating profit (loss) | 9901 | -€7,587 | -€5,411 | +€2,176 | +28.7% |
| Financial income | 75/76B | €1,686 | €1,506 | -€180 | -10.7% |
| Recurring financial income | 75 | €1,686 | €1,506 | -€180 | -10.7% |
| Financial charges | 65/66B | €650 | €1,198 | +€548 | +84.3% |
| Recurring financial charges | 65 | €650 | €1,198 | +€548 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,550 | -€5,103 | +€1,447 | +22.1% |
| Profit (loss) for the period | 9904 | -€6,550 | -€5,103 | +€1,447 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,550 | -€5,103 | +€1,447 | +22.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.