Dr. Aline Berners: 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.
Dr. Aline Berners
Largest movements
- Current investments +€48,154
up €48,154 (+79.8%), from €60,340 to €108,493
- Deferred charges and accrued income +€36,816
up €36,816 (+298.1%), from €12,349 to €49,164
- Tangible fixed assets -€9,671
down €9,671 (-21.7%), from €44,468 to €34,798
- Receivables within one year -€9,275
down €9,275 (-11.7%), from €79,170 to €69,895
- Other debts +€235,261
up €235,261 (+213.7%), from €110,107 to €345,368
- Profit (loss) carried forward -€189,050
down €189,050 (-57.5%), from €328,777 to €139,727
- Accrued charges and deferred income +€17,939
up €17,939 (+1793.9%), from €1,000 to €18,939
- Tax, wage and social debts +€9,574
up €9,574 (+11.5%), from €83,340 to €92,914
- Gross operating margin +€12,463
up €12,463 (+8.4%), from €147,798 to €160,261
- Taxes +€3,391
up €3,391 (+10.6%), from €31,987 to €35,378
- Other operating charges +€2,654
up €2,654 (+76.7%), from €3,460 to €6,114
- Financial income +€2,384
up €2,384 (+1199.0%), from €199 to €2,583
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 | €550,203 | €621,393 | +€71,190 | +12.9% |
| Fixed assets | 21/28 | €44,468 | €34,798 | -€9,671 | -21.7% |
| Tangible fixed assets | 22/27 | €44,468 | €34,798 | -€9,671 | -21.7% |
| Plant, machinery and equipment | 23 | €24,811 | €20,630 | -€4,180 | -16.8% |
| Furniture and vehicles | 24 | €10,521 | €6,131 | -€4,391 | -41.7% |
| Other tangible fixed assets | 26 | €9,136 | €8,036 | -€1,100 | -12.0% |
| Current assets | 29/58 | €505,735 | €586,595 | +€80,860 | +16.0% |
| Amounts receivable within one year | 40/41 | €79,170 | €69,895 | -€9,275 | -11.7% |
| Trade receivables | 40 | €79,170 | €69,895 | -€9,275 | -11.7% |
| Current investments | 50/53 | €60,340 | €108,493 | +€48,154 | +79.8% |
| Cash at bank and in hand | 54/58 | €353,877 | €359,043 | +€5,166 | +1.5% |
| Deferred charges and accrued income | 490/1 | €12,349 | €49,164 | +€36,816 | +298.1% |
| Total equity and liabilities | 10/49 | €550,203 | €621,393 | +€71,190 | +12.9% |
| Equity | 10/15 | €349,237 | €160,187 | -€189,050 | -54.1% |
| 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 | €328,777 | €139,727 | -€189,050 | -57.5% |
| Amounts payable | 17/49 | €200,966 | €461,206 | +€260,239 | +129.5% |
| Amounts payable within one year | 42/48 | €199,966 | €442,267 | +€242,300 | +121.2% |
| Trade debts | 44 | €6,519 | €3,985 | -€2,534 | -38.9% |
| Suppliers | 440/4 | €6,519 | €3,985 | -€2,534 | -38.9% |
| Taxes, remuneration and social security | 45 | €83,340 | €92,914 | +€9,574 | +11.5% |
| Taxes | 450/3 | €83,340 | €92,914 | +€9,574 | +11.5% |
| Other amounts payable | 47/48 | €110,107 | €345,368 | +€235,261 | +213.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €18,939 | +€17,939 | +1793.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,120 | €12,020 | +€899 | +8.1% |
| Other operating charges | 640/8 | €3,460 | €6,114 | +€2,654 | +76.7% |
| Gross operating margin | 9900 | €147,798 | €160,261 | +€12,463 | +8.4% |
| Operating profit (loss) | 9901 | €133,218 | €142,127 | +€8,910 | +6.7% |
| Financial income | 75/76B | €199 | €2,583 | +€2,384 | +1199.0% |
| Recurring financial income | 75 | €199 | €2,583 | +€2,384 | +1199.0% |
| Financial charges | 65/66B | €3,519 | €3,382 | -€137 | -3.9% |
| Recurring financial charges | 65 | €3,519 | €3,382 | -€137 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €129,898 | €141,328 | +€11,430 | +8.8% |
| Income taxes | 67/77 | €31,987 | €35,378 | +€3,391 | +10.6% |
| Profit (loss) for the period | 9904 | €97,911 | €105,950 | +€8,039 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,911 | €105,950 | +€8,039 | +8.2% |
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 12 October 2026 via checked.be.