De zaak: 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 zaak
Largest movements
- Receivables within one year +€7,193
up €7,193 (+9.7%), from €74,032 to €81,224
of which Other amounts receivable: +€6,230
- Reserves +€7,300
up €7,300 (+392%), from €1,860 to €9,160
of which Distributable reserves: +€7,300
- Tax, wage and social debts +€7,153
up €7,153 (+52.4%), from €13,651 to €20,804
- Other debts -€7,000
down €7,000 (-70.0%), from €10,000 to €3,000
- Gross operating margin -€21,022
down €21,022 (-55.4%), from €37,926 to €16,904
- Other operating charges +€5,178
up €5,178 (+2,659%), from €195 to €5,372
- Taxes -€3,649
down €3,649 (-37.5%), from €9,724 to €6,075
- Depreciation -€3,458
down €3,458 (-43.0%), from €8,037 to €4,579
- Financial income +€1,511
up €1,511 (+29.8%), from €5,064 to €6,574
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 | €189,082 | €197,097 | +€8,015 | +4.2% |
| Formation expenses | 20 | €2,000 | €1,500 | -€500 | -25.0% |
| Fixed assets | 21/28 | €9,844 | €10,008 | +€164 | +1.7% |
| Intangible fixed assets | 21 | €798 | €399 | -€399 | -50.0% |
| Tangible fixed assets | 22/27 | €9,047 | €9,610 | +€563 | +6.2% |
| Plant, machinery and equipment | 23 | €1,827 | €1,362 | -€465 | -25.5% |
| Furniture and vehicles | 24 | €7,220 | €4,134 | -€3,086 | -42.7% |
| Other tangible fixed assets | 26 | - | €4,114 | +€4,114 | |
| Current assets | 29/58 | €177,238 | €185,589 | +€8,351 | +4.7% |
| Amounts receivable after more than one year | 29 | €77,500 | €77,500 | = | 0.0% |
| Other amounts receivable | 291 | €77,500 | €77,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,032 | €81,224 | +€7,193 | +9.7% |
| Trade receivables | 40 | €8,901 | €9,864 | +€963 | +10.8% |
| Other amounts receivable | 41 | €65,131 | €71,361 | +€6,230 | +9.6% |
| Cash at bank and in hand | 54/58 | €25,706 | €26,865 | +€1,159 | +4.5% |
| Total equity and liabilities | 10/49 | €189,082 | €197,097 | +€8,015 | +4.2% |
| Equity | 10/15 | €157,418 | €164,738 | +€7,320 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €9,160 | +€7,300 | +392% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €7,300 | +€7,300 | |
| Profit (loss) carried forward | 14 | €149,358 | €149,378 | +€20 | 0.0% |
| Amounts payable | 17/49 | €31,665 | €32,360 | +€695 | +2.2% |
| Amounts payable within one year | 42/48 | €31,665 | €32,360 | +€695 | +2.2% |
| Trade debts | 44 | €8,014 | €8,556 | +€542 | +6.8% |
| Suppliers | 440/4 | €8,014 | €8,556 | +€542 | +6.8% |
| Taxes, remuneration and social security | 45 | €13,651 | €20,804 | +€7,153 | +52.4% |
| Taxes | 450/3 | €13,651 | €20,804 | +€7,153 | +52.4% |
| Other amounts payable | 47/48 | €10,000 | €3,000 | -€7,000 | -70.0% |
| Non-recurring operating income | 76A | - | €1,942 | +€1,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,037 | €4,579 | -€3,458 | -43.0% |
| Other operating charges | 640/8 | €195 | €5,372 | +€5,178 | +2,659% |
| Gross operating margin | 9900 | €37,926 | €16,904 | -€21,022 | -55.4% |
| Operating profit (loss) | 9901 | €29,694 | €6,952 | -€22,742 | -76.6% |
| Financial income | 75/76B | €5,064 | €6,574 | +€1,511 | +29.8% |
| Recurring financial income | 75 | €5,064 | €6,574 | +€1,511 | +29.8% |
| Financial charges | 65/66B | €121 | €131 | +€10 | +8.3% |
| Recurring financial charges | 65 | €121 | €131 | +€10 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €34,637 | €13,395 | -€21,242 | -61.3% |
| Income taxes | 67/77 | €9,724 | €6,075 | -€3,649 | -37.5% |
| Profit (loss) for the period | 9904 | €24,913 | €7,320 | -€17,592 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,913 | €7,320 | -€17,592 | -70.6% |
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 14 October 2026 via checked.be.