DIMENSION-Z: 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.
DIMENSION-Z
Largest movements
- Receivables within one year +€33,540
up €33,540 (+34.1%), from €98,495 to €132,036
of which Other amounts receivable: +€20,363
- Stocks and contracts -€4,968
down €4,968 (-11.5%), from €43,192 to €38,224
- Trade debts +€24,649
up €24,649 (+91.5%), from €26,941 to €51,590
- Debts after one year -€5,923
down €5,923 (-28.8%), from €20,580 to €14,657
- Reserves +€4,784
up €4,784 (+6.5%), from €73,195 to €77,979
of which Distributable reserves: +€4,784
- Accrued charges and deferred income +€3,500
up €3,500 (+175%), from €2,000 to €5,500
- Short-term financial debts -€2,365
no longer reported in 2024 (was €2,365)
- Staff costs +€5,212
up €5,212 (+103%), from €5,046 to €10,257
- Financial charges +€2,446
up €2,446 (+70.0%), from €3,493 to €5,939
- Gross operating margin +€1,945
up €1,945 (+6.3%), from €30,754 to €32,699
- Taxes +€870
up €870 (+13.1%), from €6,666 to €7,536
- Other operating charges +€663
up €663 (+26.5%), from €2,503 to €3,166
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 | €168,545 | €195,299 | +€26,753 | +15.9% |
| Fixed assets | 21/28 | €26,858 | €24,981 | -€1,878 | -7.0% |
| Intangible fixed assets | 21 | €1,280 | €920 | -€360 | -28.1% |
| Tangible fixed assets | 22/27 | €21,378 | €19,860 | -€1,518 | -7.1% |
| Land and buildings | 22 | €12,392 | €10,958 | -€1,434 | -11.6% |
| Plant, machinery and equipment | 23 | €4,899 | €3,412 | -€1,487 | -30.4% |
| Furniture and vehicles | 24 | €4,088 | €5,491 | +€1,403 | +34.3% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €141,687 | €170,318 | +€28,631 | +20.2% |
| Stocks and contracts in progress | 3 | €43,192 | €38,224 | -€4,968 | -11.5% |
| Stocks | 30/36 | €43,192 | €38,224 | -€4,968 | -11.5% |
| Amounts receivable within one year | 40/41 | €98,495 | €132,036 | +€33,540 | +34.1% |
| Trade receivables | 40 | €24,494 | €37,672 | +€13,178 | +53.8% |
| Other amounts receivable | 41 | €74,001 | €94,364 | +€20,363 | +27.5% |
| Cash at bank and in hand | 54/58 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €168,545 | €195,299 | +€26,753 | +15.9% |
| Equity | 10/15 | €93,195 | €97,979 | +€4,784 | +5.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €73,195 | €77,979 | +€4,784 | +6.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €71,195 | €75,979 | +€4,784 | +6.7% |
| Amounts payable | 17/49 | €75,350 | €97,320 | +€21,970 | +29.2% |
| Amounts payable after more than one year | 17 | €20,580 | €14,657 | -€5,923 | -28.8% |
| Financial debts | 170/4 | €20,580 | €14,657 | -€5,923 | -28.8% |
| Amounts payable within one year | 42/48 | €52,771 | €77,163 | +€24,393 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €5,718 | €5,923 | +€204 | +3.6% |
| Financial debts | 43 | €2,365 | - | -€2,365 | |
| Credit institutions | 430/8 | €2,365 | - | -€2,365 | |
| Trade debts | 44 | €26,941 | €51,590 | +€24,649 | +91.5% |
| Suppliers | 440/4 | €26,941 | €51,590 | +€24,649 | +91.5% |
| Taxes, remuneration and social security | 45 | €17,747 | €19,651 | +€1,904 | +10.7% |
| Taxes | 450/3 | €13,586 | €19,651 | +€6,065 | +44.6% |
| Remuneration and social security | 454/9 | €4,161 | - | -€4,161 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €5,500 | +€3,500 | +175% |
| Remuneration, social security and pensions | 62 | €5,046 | €10,257 | +€5,212 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,594 | €4,357 | -€237 | -5.1% |
| Other operating charges | 640/8 | €2,503 | €3,166 | +€663 | +26.5% |
| Gross operating margin | 9900 | €30,754 | €32,699 | +€1,945 | +6.3% |
| Operating profit (loss) | 9901 | €18,612 | €14,918 | -€3,694 | -19.8% |
| Financial income | 75/76B | €3,122 | €3,340 | +€218 | +7.0% |
| Recurring financial income | 75 | €3,122 | €3,340 | +€218 | +7.0% |
| Financial charges | 65/66B | €3,493 | €5,939 | +€2,446 | +70.0% |
| Recurring financial charges | 65 | €3,493 | €5,939 | +€2,446 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €18,241 | €12,320 | -€5,921 | -32.5% |
| Income taxes | 67/77 | €6,666 | €7,536 | +€870 | +13.1% |
| Profit (loss) for the period | 9904 | €11,575 | €4,784 | -€6,792 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,575 | €4,784 | -€6,792 | -58.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.