EOD-Expert: 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.
EOD-Expert
Largest movements
- Tangible fixed assets +€280,828
up €280,828 (+63.8%), from €440,097 to €720,925
of which Land and buildings: +€208,353
- Cash -€62,816
down €62,816 (-39.9%), from €157,450 to €94,634
mainly Investment in fixed assets (net) (-€319,160) and Tax, wage and social debts (-€15,917)
- Trade debts +€93,966
up €93,966 (+271.5%), from €34,605 to €128,571
- Other debts +€75,169
new in 2024: €75,169
- Short-term financial debts +€31,742
up €31,742 (+115.2%), from €27,543 to €59,285
- Write-downs +€113,081
new in 2024: €113,081
- Gross operating margin -€63,340
down €63,340 (-25.7%), from €246,544 to €183,204
- Taxes -€41,554
down €41,554 (-78.9%), from €52,672 to €11,118
- Other operating charges -€29,445
down €29,445 (-91.6%), from €32,132 to €2,687
- Depreciation +€25,652
up €25,652 (+202.3%), from €12,680 to €38,332
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 | €2,733,257 | €2,938,583 | +€205,326 | +7.5% |
| Fixed assets | 21/28 | €1,561,593 | €1,842,421 | +€280,828 | +18.0% |
| Tangible fixed assets | 22/27 | €440,097 | €720,925 | +€280,828 | +63.8% |
| Land and buildings | 22 | €428,122 | €636,475 | +€208,353 | +48.7% |
| Plant, machinery and equipment | 23 | - | €22,971 | +€22,971 | |
| Furniture and vehicles | 24 | - | €53,845 | +€53,845 | |
| Other tangible fixed assets | 26 | €11,975 | €7,634 | -€4,341 | -36.3% |
| Financial fixed assets | 28 | €1,121,497 | €1,121,497 | = | 0.0% |
| Current assets | 29/58 | €1,171,664 | €1,096,161 | -€75,502 | -6.4% |
| Amounts receivable within one year | 40/41 | €1,010,005 | €995,817 | -€14,188 | -1.4% |
| Trade receivables | 40 | €210,750 | €0 | -€210,750 | -100.0% |
| Other amounts receivable | 41 | €799,255 | €995,817 | +€196,562 | +24.6% |
| Cash at bank and in hand | 54/58 | €157,450 | €94,634 | -€62,816 | -39.9% |
| Deferred charges and accrued income | 490/1 | €4,209 | €5,710 | +€1,501 | +35.7% |
| Total equity and liabilities | 10/49 | €2,733,257 | €2,938,583 | +€205,326 | +7.5% |
| Equity | 10/15 | €2,642,019 | €2,666,631 | +€24,612 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,635,819 | €2,660,431 | +€24,612 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,633,959 | €2,658,571 | +€24,612 | +0.9% |
| Amounts payable | 17/49 | €91,238 | €271,951 | +€180,714 | +198.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,508 | €271,951 | +€182,443 | +203.8% |
| Current portion of amounts payable after more than one year | 42 | €2,517 | €0 | -€2,517 | -100.0% |
| Financial debts | 43 | €27,543 | €59,285 | +€31,742 | +115.2% |
| Credit institutions | 430/8 | €27,543 | €59,285 | +€31,742 | +115.2% |
| Trade debts | 44 | €34,605 | €128,571 | +€93,966 | +271.5% |
| Suppliers | 440/4 | €34,605 | €128,571 | +€93,966 | +271.5% |
| Taxes, remuneration and social security | 45 | €24,843 | €8,926 | -€15,917 | -64.1% |
| Taxes | 450/3 | €24,843 | €8,926 | -€15,917 | -64.1% |
| Other amounts payable | 47/48 | - | €75,169 | +€75,169 | |
| Accrued charges and deferred income | 492/3 | €1,729 | €0 | -€1,729 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,680 | €38,332 | +€25,652 | +202.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €113,081 | +€113,081 | |
| Other operating charges | 640/8 | €32,132 | €2,687 | -€29,445 | -91.6% |
| Gross operating margin | 9900 | €246,544 | €183,204 | -€63,340 | -25.7% |
| Operating profit (loss) | 9901 | €201,732 | €29,104 | -€172,628 | -85.6% |
| Financial income | 75/76B | €4,209 | €8,316 | +€4,107 | +97.6% |
| Recurring financial income | 75 | €4,209 | €8,316 | +€4,107 | +97.6% |
| Financial charges | 65/66B | €3,516 | €1,690 | -€1,825 | -51.9% |
| Recurring financial charges | 65 | €3,516 | €1,690 | -€1,825 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €202,426 | €35,730 | -€166,696 | -82.3% |
| Income taxes | 67/77 | €52,672 | €11,118 | -€41,554 | -78.9% |
| Profit (loss) for the period | 9904 | €149,754 | €24,612 | -€125,142 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €149,754 | €24,612 | -€125,142 | -83.6% |
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 12 October 2026 via checked.be.