E-TALKING: 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-TALKING
Largest movements
- Receivables within one year -€95,501
down €95,501 (-50.4%), from €189,622 to €94,121
of which Trade receivables: -€142,122
- Cash -€8,166
down €8,166 (-4.8%), from €170,758 to €162,592
mainly Contributions, distributions and other (-€85,790) and Other debts (-€66,868)
- Other debts -€66,868
down €66,868 (-43.8%), from €152,658 to €85,790
- Accrued charges and deferred income -€66,333
down €66,333 (-72.6%), from €91,421 to €25,087
- Tax, wage and social debts +€25,809
up €25,809 (+53.2%), from €48,510 to €74,319
- Trade debts +€3,678
up €3,678 (+7.1%), from €51,697 to €55,374
- Gross operating margin -€53,701
down €53,701 (-32.8%), from €163,620 to €109,919
- Taxes -€13,655
down €13,655 (-37.3%), from €36,619 to €22,964
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 | €362,886 | €259,171 | -€103,715 | -28.6% |
| Fixed assets | 21/28 | €1,876 | €1,797 | -€78 | -4.2% |
| Tangible fixed assets | 22/27 | €676 | €297 | -€378 | -56.0% |
| Plant, machinery and equipment | 23 | €676 | €297 | -€378 | -56.0% |
| Financial fixed assets | 28 | €1,200 | €1,500 | +€300 | +25.0% |
| Current assets | 29/58 | €361,010 | €257,373 | -€103,637 | -28.7% |
| Amounts receivable within one year | 40/41 | €189,622 | €94,121 | -€95,501 | -50.4% |
| Trade receivables | 40 | €189,622 | €47,500 | -€142,122 | -74.9% |
| Other amounts receivable | 41 | - | €46,621 | +€46,621 | |
| Cash at bank and in hand | 54/58 | €170,758 | €162,592 | -€8,166 | -4.8% |
| Deferred charges and accrued income | 490/1 | €630 | €660 | +€30 | +4.8% |
| Total equity and liabilities | 10/49 | €362,886 | €259,171 | -€103,715 | -28.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €344,286 | €240,571 | -€103,715 | -30.1% |
| Amounts payable within one year | 42/48 | €252,865 | €215,483 | -€37,381 | -14.8% |
| Trade debts | 44 | €51,697 | €55,374 | +€3,678 | +7.1% |
| Suppliers | 440/4 | €51,697 | €55,374 | +€3,678 | +7.1% |
| Taxes, remuneration and social security | 45 | €48,510 | €74,319 | +€25,809 | +53.2% |
| Taxes | 450/3 | €48,510 | €74,319 | +€25,809 | +53.2% |
| Other amounts payable | 47/48 | €152,658 | €85,790 | -€66,868 | -43.8% |
| Accrued charges and deferred income | 492/3 | €91,421 | €25,087 | -€66,333 | -72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €378 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €677 | +€293 | +76.2% |
| Gross operating margin | 9900 | €163,620 | €109,919 | -€53,701 | -32.8% |
| Operating profit (loss) | 9901 | €162,858 | €108,864 | -€53,994 | -33.2% |
| Financial income | 75/76B | €59 | €103 | +€44 | +73.8% |
| Recurring financial income | 75 | €59 | €103 | +€44 | +73.8% |
| Financial charges | 65/66B | €270 | €213 | -€57 | -21.1% |
| Recurring financial charges | 65 | €195 | €213 | +€18 | +9.3% |
| Non-recurring financial charges | 66B | €75 | - | -€75 | |
| Profit (loss) for the period before taxes | 9903 | €162,647 | €108,754 | -€53,893 | -33.1% |
| Income taxes | 67/77 | €36,619 | €22,964 | -€13,655 | -37.3% |
| Profit (loss) for the period | 9904 | €126,029 | €85,790 | -€40,239 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €126,029 | €85,790 | -€40,239 | -31.9% |
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 30 September 2026 via checked.be.