DIRECT COMPTA: 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.
DIRECT COMPTA
Largest movements
- Receivables within one year +€23,259
up €23,259 (+89.8%), from €25,893 to €49,152
of which Trade receivables: +€22,202
- Deferred charges and accrued income +€10,325
up €10,325 (+229.0%), from €4,510 to €14,835
- Intangible fixed assets -€7,650
down €7,650 (-12.5%), from €61,200 to €53,550
- Tangible fixed assets +€2,703
up €2,703 (+31.3%), from €8,639 to €11,343
of which Other tangible fixed assets: +€1,853
- Short-term financial debts +€9,851
up €9,851 (+117.0%), from €8,423 to €18,274
of which Credit institutions: +€8,025
- Other debts +€9,681
up €9,681 (+414.5%), from €2,336 to €12,017
- Trade debts +€9,136
up €9,136 (+20.7%), from €44,068 to €53,204
- Reserves +€8,000
up €8,000 (+36.4%), from €22,000 to €30,000
- Current portion of long-term debt -€5,818
down €5,818 (-65.0%), from €8,954 to €3,136
- Gross operating margin -€18,638
down €18,638 (-22.3%), from €83,752 to €65,114
- Staff costs -€18,371
down €18,371 (-34.0%), from €54,021 to €35,650
- Taxes +€2,851
up €2,851 (+172.5%), from €1,653 to €4,503
- Depreciation +€1,026
up €1,026 (+12.9%), from €7,942 to €8,968
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 | €103,442 | €131,100 | +€27,658 | +26.7% |
| Fixed assets | 21/28 | €70,089 | €65,143 | -€4,947 | -7.1% |
| Intangible fixed assets | 21 | €61,200 | €53,550 | -€7,650 | -12.5% |
| Tangible fixed assets | 22/27 | €8,639 | €11,343 | +€2,703 | +31.3% |
| Furniture and vehicles | 24 | - | €850 | +€850 | |
| Other tangible fixed assets | 26 | €8,639 | €10,493 | +€1,853 | +21.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €33,353 | €65,958 | +€32,605 | +97.8% |
| Amounts receivable within one year | 40/41 | €25,893 | €49,152 | +€23,259 | +89.8% |
| Trade receivables | 40 | €16,179 | €38,380 | +€22,202 | +137.2% |
| Other amounts receivable | 41 | €9,714 | €10,771 | +€1,057 | +10.9% |
| Cash at bank and in hand | 54/58 | €2,950 | €1,971 | -€979 | -33.2% |
| Deferred charges and accrued income | 490/1 | €4,510 | €14,835 | +€10,325 | +229.0% |
| Total equity and liabilities | 10/49 | €103,442 | €131,100 | +€27,658 | +26.7% |
| Equity | 10/15 | €23,025 | €30,526 | +€7,501 | +32.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €22,000 | €30,000 | +€8,000 | +36.4% |
| Distributable reserves | 133 | €22,000 | €30,000 | +€8,000 | +36.4% |
| Profit (loss) carried forward | 14 | €925 | €426 | -€499 | -54.0% |
| Amounts payable | 17/49 | €80,417 | €100,575 | +€20,157 | +25.1% |
| Amounts payable after more than one year | 17 | €4,758 | €1,623 | -€3,136 | -65.9% |
| Financial debts | 170/4 | €4,758 | €1,623 | -€3,136 | -65.9% |
| Amounts payable within one year | 42/48 | €75,585 | €98,939 | +€23,354 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €8,954 | €3,136 | -€5,818 | -65.0% |
| Financial debts | 43 | €8,423 | €18,274 | +€9,851 | +117.0% |
| Credit institutions | 430/8 | €8,423 | €16,448 | +€8,025 | +95.3% |
| Other loans | 439 | - | €1,827 | +€1,827 | |
| Trade debts | 44 | €44,068 | €53,204 | +€9,136 | +20.7% |
| Suppliers | 440/4 | €44,068 | €53,204 | +€9,136 | +20.7% |
| Taxes, remuneration and social security | 45 | €11,805 | €12,308 | +€504 | +4.3% |
| Taxes | 450/3 | €2,610 | €5,477 | +€2,868 | +109.9% |
| Remuneration and social security | 454/9 | €9,195 | €6,831 | -€2,364 | -25.7% |
| Other amounts payable | 47/48 | €2,336 | €12,017 | +€9,681 | +414.5% |
| Accrued charges and deferred income | 492/3 | €74 | €13 | -€61 | -82.5% |
| Remuneration, social security and pensions | 62 | €54,021 | €35,650 | -€18,371 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,942 | €8,968 | +€1,026 | +12.9% |
| Other operating charges | 640/8 | €3,694 | €2,902 | -€791 | -21.4% |
| Gross operating margin | 9900 | €83,752 | €65,114 | -€18,638 | -22.3% |
| Operating profit (loss) | 9901 | €18,096 | €17,594 | -€501 | -2.8% |
| Financial income | 75/76B | €947 | €342 | -€605 | -63.9% |
| Recurring financial income | 75 | €947 | €342 | -€605 | -63.9% |
| Financial charges | 65/66B | €6,081 | €5,932 | -€149 | -2.4% |
| Recurring financial charges | 65 | €6,081 | €5,932 | -€149 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €12,962 | €12,004 | -€958 | -7.4% |
| Income taxes | 67/77 | €1,653 | €4,503 | +€2,851 | +172.5% |
| Profit (loss) for the period | 9904 | €11,309 | €7,501 | -€3,808 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,309 | €7,501 | -€3,808 | -33.7% |
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 9 October 2026 via checked.be.