DEADLINE: 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.
DEADLINE
Largest movements
- Current investments +€43,000
up €43,000 (+37.6%), from €114,500 to €157,500
- Cash -€28,824
down €28,824 (-32.7%), from €88,230 to €59,406
mainly Current investments (-€43,000) and Investment in fixed assets (net) (-€25,000)
- Tangible fixed assets +€15,967
up €15,967 (+58.5%), from €27,279 to €43,246
of which Land and buildings: +€24,355
- Reserves +€20,000
up €20,000 (+23.0%), from €86,991 to €106,991
of which Distributable reserves: +€20,000
- Trade debts +€16,397
up €16,397 (+355.3%), from €4,615 to €21,013
- Other debts -€4,338
down €4,338 (-95.0%), from €4,565 to €227
- Taxes +€33,606
up €33,606 (+510.5%), from €6,583 to €40,189
- Gross operating margin -€4,267
down €4,267 (-5.9%), from €71,967 to €67,700
- Financial charges -€1,828
down €1,828 (-67.4%), from €2,711 to €883
- Financial income +€1,187
up €1,187 (+128.9%), from €921 to €2,109
- Other operating charges -€886
down €886 (-46.8%), from €1,894 to €1,008
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 | €230,009 | €260,153 | +€30,143 | +13.1% |
| Fixed assets | 21/28 | €27,279 | €43,246 | +€15,967 | +58.5% |
| Tangible fixed assets | 22/27 | €27,279 | €43,246 | +€15,967 | +58.5% |
| Land and buildings | 22 | - | €24,355 | +€24,355 | |
| Plant, machinery and equipment | 23 | €2,567 | €1,925 | -€642 | -25.0% |
| Furniture and vehicles | 24 | €24,712 | €16,966 | -€7,746 | -31.3% |
| Current assets | 29/58 | €202,730 | €216,906 | +€14,176 | +7.0% |
| Current investments | 50/53 | €114,500 | €157,500 | +€43,000 | +37.6% |
| Cash at bank and in hand | 54/58 | €88,230 | €59,406 | -€28,824 | -32.7% |
| Total equity and liabilities | 10/49 | €230,009 | €260,153 | +€30,143 | +13.1% |
| Equity | 10/15 | €210,904 | €229,601 | +€18,697 | +8.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €86,991 | €106,991 | +€20,000 | +23.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,132 | €5,132 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Profit (loss) carried forward | 14 | €117,716 | €116,412 | -€1,303 | -1.1% |
| Amounts payable | 17/49 | €19,105 | €30,552 | +€11,447 | +59.9% |
| Amounts payable within one year | 42/48 | €19,105 | €30,552 | +€11,447 | +59.9% |
| Trade debts | 44 | €4,615 | €21,013 | +€16,397 | +355.3% |
| Suppliers | 440/4 | €4,615 | €21,013 | +€16,397 | +355.3% |
| Taxes, remuneration and social security | 45 | €9,925 | €9,312 | -€613 | -6.2% |
| Taxes | 450/3 | €9,925 | €9,312 | -€613 | -6.2% |
| Other amounts payable | 47/48 | €4,565 | €227 | -€4,338 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,388 | €9,033 | +€645 | +7.7% |
| Other operating charges | 640/8 | €1,894 | €1,008 | -€886 | -46.8% |
| Gross operating margin | 9900 | €71,967 | €67,700 | -€4,267 | -5.9% |
| Operating profit (loss) | 9901 | €61,686 | €57,660 | -€4,026 | -6.5% |
| Financial income | 75/76B | €921 | €2,109 | +€1,187 | +128.9% |
| Recurring financial income | 75 | €921 | €2,109 | +€1,187 | +128.9% |
| Financial charges | 65/66B | €2,711 | €883 | -€1,828 | -67.4% |
| Recurring financial charges | 65 | €2,711 | €883 | -€1,828 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €59,896 | €58,885 | -€1,010 | -1.7% |
| Income taxes | 67/77 | €6,583 | €40,189 | +€33,606 | +510.5% |
| Profit (loss) for the period | 9904 | €53,313 | €18,697 | -€34,616 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,313 | €18,697 | -€34,616 | -64.9% |
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 2 October 2026 via checked.be.