E- POINT: 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.
E- POINT
Largest movements
- Receivables within one year +€85,731
up €85,731 (+39.1%), from €219,230 to €304,962
of which Trade receivables: +€86,256
- Tangible fixed assets -€42,900
down €42,900 (-7.8%), from €546,857 to €503,956
of which Land and buildings: -€26,508
- Cash +€33,116
up €33,116 (+205.4%), from €16,119 to €49,235
mainly Other debts (+€108,620) and Accrued charges and deferred income (+€75,734)
- Other debts +€108,620
up €108,620 (+4325.4%), from €2,511 to €111,132
- Accrued charges and deferred income +€75,734
new in 2024: €75,734
- Short-term financial debts -€41,490
down €41,490 (-99.8%), from €41,571 to €81
- Current portion of long-term debt -€32,371
down €32,371 (-53.4%), from €60,572 to €28,201
- Trade debts -€13,495
down €13,495 (-28.8%), from €46,799 to €33,304
- Other operating charges +€16,430
up €16,430 (+576.5%), from €2,850 to €19,279
- Gross operating margin -€8,690
down €8,690 (-10.6%), from €81,732 to €73,042
- Financial charges +€2,002
up €2,002 (+15.3%), from €13,119 to €15,121
- Depreciation -€1,255
down €1,255 (-2.6%), from €48,803 to €47,548
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 | €798,197 | €875,188 | +€76,990 | +9.6% |
| Fixed assets | 21/28 | €560,483 | €518,266 | -€42,217 | -7.5% |
| Intangible fixed assets | 21 | €9,696 | €10,380 | +€684 | +7.1% |
| Tangible fixed assets | 22/27 | €546,857 | €503,956 | -€42,900 | -7.8% |
| Land and buildings | 22 | €518,962 | €492,454 | -€26,508 | -5.1% |
| Plant, machinery and equipment | 23 | €23,796 | €9,744 | -€14,052 | -59.1% |
| Furniture and vehicles | 24 | €4,099 | €1,759 | -€2,340 | -57.1% |
| Financial fixed assets | 28 | €3,930 | €3,930 | = | 0.0% |
| Current assets | 29/58 | €237,714 | €356,921 | +€119,207 | +50.1% |
| Amounts receivable within one year | 40/41 | €219,230 | €304,962 | +€85,731 | +39.1% |
| Trade receivables | 40 | €218,706 | €304,962 | +€86,256 | +39.4% |
| Other amounts receivable | 41 | €525 | - | -€525 | |
| Cash at bank and in hand | 54/58 | €16,119 | €49,235 | +€33,116 | +205.4% |
| Deferred charges and accrued income | 490/1 | €2,365 | €2,725 | +€360 | +15.2% |
| Total equity and liabilities | 10/49 | €798,197 | €875,188 | +€76,990 | +9.6% |
| Equity | 10/15 | €279,676 | €270,167 | -€9,509 | -3.4% |
| Contributions | 10/11 | €490,500 | €490,500 | = | 0.0% |
| Outside capital | 11 | €490,500 | €490,500 | = | 0.0% |
| Other | 1109/19 | €490,500 | €490,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210,824 | -€220,333 | -€9,509 | -4.5% |
| Amounts payable | 17/49 | €518,521 | €605,021 | +€86,500 | +16.7% |
| Amounts payable after more than one year | 17 | €365,911 | €355,443 | -€10,468 | -2.9% |
| Financial debts | 170/4 | €365,911 | €355,443 | -€10,468 | -2.9% |
| Amounts payable within one year | 42/48 | €152,610 | €173,843 | +€21,233 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €60,572 | €28,201 | -€32,371 | -53.4% |
| Financial debts | 43 | €41,571 | €81 | -€41,490 | -99.8% |
| Credit institutions | 430/8 | €41,571 | €81 | -€41,490 | -99.8% |
| Trade debts | 44 | €46,799 | €33,304 | -€13,495 | -28.8% |
| Suppliers | 440/4 | €46,799 | €33,304 | -€13,495 | -28.8% |
| Taxes, remuneration and social security | 45 | €1,157 | €1,126 | -€31 | -2.7% |
| Taxes | 450/3 | €1,157 | €1,126 | -€31 | -2.7% |
| Other amounts payable | 47/48 | €2,511 | €111,132 | +€108,620 | +4325.4% |
| Accrued charges and deferred income | 492/3 | - | €75,734 | +€75,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,803 | €47,548 | -€1,255 | -2.6% |
| Other operating charges | 640/8 | €2,850 | €19,279 | +€16,430 | +576.5% |
| Gross operating margin | 9900 | €81,732 | €73,042 | -€8,690 | -10.6% |
| Operating profit (loss) | 9901 | €30,079 | €6,214 | -€23,865 | -79.3% |
| Financial income | 75/76B | €2 | €1 | -€1 | -40.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -40.0% |
| Financial charges | 65/66B | €13,119 | €15,121 | +€2,002 | +15.3% |
| Recurring financial charges | 65 | €13,119 | €15,121 | +€2,002 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €16,962 | -€8,906 | -€25,868 | |
| Income taxes | 67/77 | €589 | €603 | +€14 | +2.4% |
| Profit (loss) for the period | 9904 | €16,373 | -€9,509 | -€25,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,373 | -€9,509 | -€25,882 |
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 8 October 2026 via checked.be.