EFFICACITEXTE: 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.
EFFICACITEXTE
Largest movements
- Receivables within one year +€947
new in 2024: €947
- Cash +€69
new in 2024: €69
mainly Net result for the year (+€5,695) and Trade debts (+€944)
- Profit (loss) carried forward +€5,695
up €5,695 (+12.5%), from -€45,678 to -€39,983
- Debts after one year -€5,244
down €5,244 (-37.5%), from €13,975 to €8,731
- Trade debts +€944
up €944 (+95.3%), from €990 to €1,934
- Short-term financial debts -€379
no longer reported in 2024 (was €379)
- Gross operating margin -€1,177
down €1,177 (-11.8%), from €9,994 to €8,816
- Taxes -€1,081
down €1,081 (-32.3%), from €3,350 to €2,269
- Other operating charges +€287
up €287 (+74.5%), from €384 to €671
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 | - | €1,016 | +€1,016 | |
| Current assets | 29/58 | - | €1,016 | +€1,016 | |
| Amounts receivable within one year | 40/41 | - | €947 | +€947 | |
| Other amounts receivable | 41 | - | €947 | +€947 | |
| Cash at bank and in hand | 54/58 | - | €69 | +€69 | |
| Total equity and liabilities | 10/49 | - | €1,016 | +€1,016 | |
| Equity | 10/15 | -€18,410 | -€12,715 | +€5,695 | +30.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,678 | -€39,983 | +€5,695 | +12.5% |
| Amounts payable | 17/49 | €18,410 | €13,730 | -€4,679 | -25.4% |
| Amounts payable after more than one year | 17 | €13,975 | €8,731 | -€5,244 | -37.5% |
| Financial debts | 170/4 | €13,975 | €8,731 | -€5,244 | -37.5% |
| Amounts payable within one year | 42/48 | €4,435 | €5,000 | +€565 | +12.7% |
| Financial debts | 43 | €379 | - | -€379 | |
| Credit institutions | 430/8 | €379 | - | -€379 | |
| Trade debts | 44 | €990 | €1,934 | +€944 | +95.3% |
| Suppliers | 440/4 | €990 | €1,934 | +€944 | +95.3% |
| Taxes, remuneration and social security | 45 | €3,066 | €3,066 | = | 0.0% |
| Taxes | 450/3 | €3,066 | €3,066 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €671 | +€287 | +74.5% |
| Gross operating margin | 9900 | €9,994 | €8,816 | -€1,177 | -11.8% |
| Operating profit (loss) | 9901 | €9,609 | €8,145 | -€1,464 | -15.2% |
| Financial charges | 65/66B | €160 | €181 | +€21 | +13.0% |
| Recurring financial charges | 65 | €160 | €181 | +€21 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €9,449 | €7,965 | -€1,485 | -15.7% |
| Income taxes | 67/77 | €3,350 | €2,269 | -€1,081 | -32.3% |
| Profit (loss) for the period | 9904 | €6,099 | €5,695 | -€404 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,099 | €5,695 | -€404 | -6.6% |
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 2 October 2026 via checked.be.