ENCOMPASS PUBLICATIONS: 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.
ENCOMPASS PUBLICATIONS
Largest movements
- Financial fixed assets +€250,000
new in 2024: €250,000
- Receivables after one year -€250,000
no longer reported in 2024 (was €250,000)
- Receivables within one year +€26,959
up €26,959 (+63.5%), from €42,446 to €69,405
of which Trade receivables: +€31,140
- Cash +€11,050
up €11,050 (+473%), from €2,338 to €13,388
mainly Receivables after one year (+€250,000) and Trade debts (+€33,967)
- Trade debts +€33,967
up €33,967 (+22.9%), from €148,139 to €182,106
- Profit (loss) carried forward +€9,020
up €9,020 (+16.6%), from €54,229 to €63,249
- Other debts -€5,299
no longer reported in 2024 (was €5,299)
- Turnover +€49,000
new in 2024: €49,000
- Purchases and services +€37,367
new in 2024: €37,367
- Gross operating margin +€13,684
up €13,684, from -€1,113 to €12,571
- Financial income -€7,925
no longer reported in 2024 (was €7,925)
- Taxes +€2,915
up €2,915 (+566%), from €515 to €3,430
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 | €295,371 | €333,379 | +€38,009 | +12.9% |
| Fixed assets | 21/28 | - | €250,000 | +€250,000 | |
| Financial fixed assets | 28 | - | €250,000 | +€250,000 | |
| Current assets | 29/58 | €295,371 | €83,379 | -€211,991 | -71.8% |
| Amounts receivable after more than one year | 29 | €250,000 | - | -€250,000 | |
| Other amounts receivable | 291 | €250,000 | - | -€250,000 | |
| Amounts receivable within one year | 40/41 | €42,446 | €69,405 | +€26,959 | +63.5% |
| Trade receivables | 40 | €25,000 | €56,140 | +€31,140 | +125% |
| Other amounts receivable | 41 | €17,446 | €13,265 | -€4,181 | -24.0% |
| Cash at bank and in hand | 54/58 | €2,338 | €13,388 | +€11,050 | +473% |
| Deferred charges and accrued income | 490/1 | €586 | €586 | = | 0.0% |
| Total equity and liabilities | 10/49 | €295,371 | €333,379 | +€38,009 | +12.9% |
| Equity | 10/15 | €139,229 | €148,249 | +€9,020 | +6.5% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Contributions outside capital | 11 | €85,000 | €85,000 | = | 0.0% |
| Other | 1109/19 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,229 | €63,249 | +€9,020 | +16.6% |
| Amounts payable | 17/49 | €156,142 | €185,130 | +€28,989 | +18.6% |
| Amounts payable within one year | 42/48 | €156,142 | €185,130 | +€28,989 | +18.6% |
| Trade debts | 44 | €148,139 | €182,106 | +€33,967 | +22.9% |
| Suppliers | 440/4 | €148,139 | €182,106 | +€33,967 | +22.9% |
| Taxes, remuneration and social security | 45 | €2,704 | €3,024 | +€320 | +11.9% |
| Taxes | 450/3 | €2,704 | €3,024 | +€320 | +11.9% |
| Other amounts payable | 47/48 | €5,299 | - | -€5,299 | |
| Turnover | 70 | - | €49,000 | +€49,000 | |
| Non-recurring operating income | 76A | - | €938 | +€938 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €37,367 | +€37,367 | |
| Non-recurring operating charges | 66A | €6,058 | - | -€6,058 | |
| Gross operating margin | 9900 | -€1,113 | €12,571 | +€13,684 | |
| Operating profit (loss) | 9901 | -€7,171 | €12,571 | +€19,742 | |
| Financial income | 75/76B | €7,925 | - | -€7,925 | |
| Recurring financial income | 75 | €7,925 | - | -€7,925 | |
| Financial charges | 65/66B | €252 | €121 | -€131 | -51.9% |
| Recurring financial charges | 65 | €252 | €121 | -€131 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €503 | €12,450 | +€11,948 | +2,377% |
| Income taxes | 67/77 | €515 | €3,430 | +€2,915 | +566% |
| Profit (loss) for the period | 9904 | -€12 | €9,020 | +€9,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12 | €9,020 | +€9,032 |
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 19 October 2026 via checked.be.