Editorial and Consulting Services: 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.
Editorial and Consulting Services
Largest movements
- Receivables within one year +€30,440
up €30,440 (+200%), from €15,199 to €45,639
- Tangible fixed assets -€25,932
down €25,932 (-32.5%), from €79,829 to €53,897
- Cash -€2,757
down €2,757 (-92.1%), from €2,995 to €238
mainly Receivables within one year (-€30,440) and Debts after one year (-€13,718)
- Tax, wage and social debts +€22,361
up €22,361 (+110%), from €20,312 to €42,673
of which Taxes: +€19,016
- Debts after one year -€13,718
down €13,718 (-34.2%), from €40,100 to €26,382
- Trade debts -€5,381
down €5,381 (-48.2%), from €11,159 to €5,778
- Other debts -€4,035
no longer reported in 2024 (was €4,035)
- Accrued charges and deferred income +€1,470
up €1,470 (+62.5%), from €2,352 to €3,822
- Taxes +€11,085
new in 2024: €11,085
- Gross operating margin +€11,033
up €11,033 (+13.2%), from €83,621 to €94,654
- Depreciation -€7,843
down €7,843 (-37.3%), from €21,038 to €13,195
- Staff costs +€978
up €978 (+1.7%), from €57,821 to €58,799
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 | €101,834 | €104,016 | +€2,182 | +2.1% |
| Fixed assets | 21/28 | €83,023 | €56,897 | -€26,126 | -31.5% |
| Tangible fixed assets | 22/27 | €79,829 | €53,897 | -€25,932 | -32.5% |
| Plant, machinery and equipment | 23 | €6,472 | - | -€6,472 | |
| Furniture and vehicles | 24 | €35,768 | €26,123 | -€9,645 | -27.0% |
| Other tangible fixed assets | 26 | €37,589 | €27,774 | -€9,815 | -26.1% |
| Financial fixed assets | 28 | €3,194 | €3,000 | -€194 | -6.1% |
| Current assets | 29/58 | €18,811 | €47,119 | +€28,308 | +150% |
| Amounts receivable within one year | 40/41 | €15,199 | €45,639 | +€30,440 | +200% |
| Trade receivables | 40 | €15,199 | €45,639 | +€30,440 | +200% |
| Cash at bank and in hand | 54/58 | €2,995 | €238 | -€2,757 | -92.1% |
| Deferred charges and accrued income | 490/1 | €617 | €1,242 | +€625 | +101% |
| Total equity and liabilities | 10/49 | €101,834 | €104,016 | +€2,182 | +2.1% |
| Equity | 10/15 | €10,357 | €11,644 | +€1,287 | +12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€10,094 | -€8,807 | +€1,287 | +12.8% |
| Amounts payable | 17/49 | €91,477 | €92,372 | +€895 | +1.0% |
| Amounts payable after more than one year | 17 | €40,100 | €26,382 | -€13,718 | -34.2% |
| Financial debts | 170/4 | €40,100 | €26,382 | -€13,718 | -34.2% |
| Amounts payable within one year | 42/48 | €49,025 | €62,168 | +€13,143 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €13,519 | €13,717 | +€198 | +1.5% |
| Trade debts | 44 | €11,159 | €5,778 | -€5,381 | -48.2% |
| Suppliers | 440/4 | €11,159 | €5,778 | -€5,381 | -48.2% |
| Taxes, remuneration and social security | 45 | €20,312 | €42,673 | +€22,361 | +110% |
| Taxes | 450/3 | €7,400 | €26,416 | +€19,016 | +257% |
| Remuneration and social security | 454/9 | €12,912 | €16,257 | +€3,345 | +25.9% |
| Other amounts payable | 47/48 | €4,035 | - | -€4,035 | |
| Accrued charges and deferred income | 492/3 | €2,352 | €3,822 | +€1,470 | +62.5% |
| Remuneration, social security and pensions | 62 | €57,821 | €58,799 | +€978 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,038 | €13,195 | -€7,843 | -37.3% |
| Other operating charges | 640/8 | €2,279 | €2,224 | -€55 | -2.4% |
| Non-recurring operating charges | 66A | - | €6,472 | +€6,472 | |
| Gross operating margin | 9900 | €83,621 | €94,654 | +€11,033 | +13.2% |
| Operating profit (loss) | 9901 | €2,483 | €13,964 | +€11,481 | +462% |
| Financial charges | 65/66B | €1,296 | €1,592 | +€296 | +22.8% |
| Recurring financial charges | 65 | €1,296 | €1,592 | +€296 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €1,187 | €12,372 | +€11,185 | +942% |
| Income taxes | 67/77 | - | €11,085 | +€11,085 | |
| Profit (loss) for the period | 9904 | €1,187 | €1,287 | +€100 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,187 | €1,287 | +€100 | +8.4% |
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 22 October 2026 via checked.be.