EURO CENT: 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.
EURO CENT
Largest movements
- Stocks and contracts -€17,318
down €17,318 (-28.2%), from €61,327 to €44,009
- Receivables within one year +€2,469
up €2,469 (+17.7%), from €13,929 to €16,398
- Trade debts -€52,935
down €52,935 (-88.2%), from €60,019 to €7,083
- Other debts +€38,720
up €38,720 (+46.9%), from €82,575 to €121,295
- Debts after one year -€8,149
down €8,149 (-69.8%), from €11,675 to €3,526
- Profit (loss) carried forward +€7,871
up €7,871 (+9.2%), from -€85,494 to -€77,623
- Tax, wage and social debts -€929
down €929 (-86.1%), from €1,079 to €150
- Staff costs +€17,636
up €17,636 (+50.9%), from €34,626 to €52,262
- Financial charges -€11,075
down €11,075 (-38.3%), from €28,881 to €17,806
- Other operating charges -€6,405
down €6,405 (-45.7%), from €14,000 to €7,595
- Gross operating margin -€1,314
down €1,314 (-1.5%), from €87,408 to €86,094
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 | €84,558 | €69,135 | -€15,423 | -18.2% |
| Fixed assets | 21/28 | €9,287 | €8,728 | -€559 | -6.0% |
| Tangible fixed assets | 22/27 | €2,237 | €1,678 | -€559 | -25.0% |
| Furniture and vehicles | 24 | €2,237 | €1,678 | -€559 | -25.0% |
| Financial fixed assets | 28 | €7,050 | €7,050 | = | 0.0% |
| Current assets | 29/58 | €75,271 | €60,407 | -€14,864 | -19.7% |
| Stocks and contracts in progress | 3 | €61,327 | €44,009 | -€17,318 | -28.2% |
| Stocks | 30/36 | €61,327 | €44,009 | -€17,318 | -28.2% |
| Amounts receivable within one year | 40/41 | €13,929 | €16,398 | +€2,469 | +17.7% |
| Other amounts receivable | 41 | €13,929 | €16,398 | +€2,469 | +17.7% |
| Cash at bank and in hand | 54/58 | €15 | €0 | -€14 | -96.7% |
| Total equity and liabilities | 10/49 | €84,558 | €69,135 | -€15,423 | -18.2% |
| Equity | 10/15 | -€78,939 | -€71,069 | +€7,871 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €354 | €354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €354 | €354 | = | 0.0% |
| Reserves not available under the articles | 1311 | €354 | €354 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,494 | -€77,623 | +€7,871 | +9.2% |
| Amounts payable | 17/49 | €163,497 | €140,204 | -€23,294 | -14.2% |
| Amounts payable after more than one year | 17 | €11,675 | €3,526 | -€8,149 | -69.8% |
| Financial debts | 170/4 | €11,675 | €3,526 | -€8,149 | -69.8% |
| Amounts payable within one year | 42/48 | €151,822 | €136,678 | -€15,144 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €8,149 | €8,149 | = | 0.0% |
| Trade debts | 44 | €60,019 | €7,083 | -€52,935 | -88.2% |
| Suppliers | 440/4 | €60,019 | €7,083 | -€52,935 | -88.2% |
| Taxes, remuneration and social security | 45 | €1,079 | €150 | -€929 | -86.1% |
| Taxes | 450/3 | €1,079 | €150 | -€929 | -86.1% |
| Other amounts payable | 47/48 | €82,575 | €121,295 | +€38,720 | +46.9% |
| Remuneration, social security and pensions | 62 | €34,626 | €52,262 | +€17,636 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €559 | -€460 | -45.1% |
| Other operating charges | 640/8 | €14,000 | €7,595 | -€6,405 | -45.7% |
| Gross operating margin | 9900 | €87,408 | €86,094 | -€1,314 | -1.5% |
| Operating profit (loss) | 9901 | €37,762 | €25,677 | -€12,085 | -32.0% |
| Financial charges | 65/66B | €28,881 | €17,806 | -€11,075 | -38.3% |
| Recurring financial charges | 65 | €28,881 | €17,806 | -€11,075 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €8,881 | €7,871 | -€1,010 | -11.4% |
| Profit (loss) for the period | 9904 | €8,881 | €7,871 | -€1,010 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,881 | €7,871 | -€1,010 | -11.4% |
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 17 October 2026 via checked.be.