EXTRA CONSULT: 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.
EXTRA CONSULT
Largest movements
- Cash +€427,663
up €427,663 (+487%), from €87,809 to €515,473
mainly Net result for the year (+€275,792) and Current investments (+€157,166)
- Current investments -€157,166
down €157,166 (-38.8%), from €405,000 to €247,834
- Receivables within one year +€108,593
up €108,593 (+105%), from €103,860 to €212,452
of which Trade receivables: +€140,715
- Tangible fixed assets -€74,079
down €74,079 (-15.7%), from €470,789 to €396,711
of which Land and buildings: -€44,498
- Reserves +€275,792
up €275,792 (+32.7%), from €843,920 to €1.1m
of which Distributable reserves: +€277,652
- Tax, wage and social debts +€59,194
up €59,194 (+264%), from €22,455 to €81,649
of which Taxes: +€39,615
- Trade debts +€32,011
up €32,011 (+92.4%), from €34,633 to €66,644
- Debts after one year -€30,204
down €30,204 (-61.3%), from €49,266 to €19,063
- Short-term financial debts -€17,934
down €17,934 (-88.9%), from €20,182 to €2,248
- Gross operating margin +€331,041
up €331,041 (+73.3%), from €451,559 to €782,601
- Taxes +€105,373
up €105,373 (+372%), from €28,295 to €133,668
- Financial income +€13,714
up €13,714 (+656%), from €2,092 to €15,806
- Staff costs +€11,637
up €11,637 (+4.2%), from €278,702 to €290,338
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 | €1,069,554 | €1,381,217 | +€311,663 | +29.1% |
| Fixed assets | 21/28 | €472,507 | €397,351 | -€75,156 | -15.9% |
| Intangible fixed assets | 21 | €1,717 | €640 | -€1,077 | -62.7% |
| Tangible fixed assets | 22/27 | €470,789 | €396,711 | -€74,079 | -15.7% |
| Land and buildings | 22 | €274,976 | €230,478 | -€44,498 | -16.2% |
| Plant, machinery and equipment | 23 | €85,289 | €79,368 | -€5,921 | -6.9% |
| Furniture and vehicles | 24 | €110,524 | €86,865 | -€23,659 | -21.4% |
| Current assets | 29/58 | €597,048 | €983,867 | +€386,819 | +64.8% |
| Amounts receivable within one year | 40/41 | €103,860 | €212,452 | +€108,593 | +105% |
| Trade receivables | 40 | €71,679 | €212,394 | +€140,715 | +196% |
| Other amounts receivable | 41 | €32,181 | €59 | -€32,122 | -99.8% |
| Current investments | 50/53 | €405,000 | €247,834 | -€157,166 | -38.8% |
| Cash at bank and in hand | 54/58 | €87,809 | €515,473 | +€427,663 | +487% |
| Deferred charges and accrued income | 490/1 | €379 | €8,107 | +€7,729 | +2,042% |
| Total equity and liabilities | 10/49 | €1,069,554 | €1,381,217 | +€311,663 | +29.1% |
| Equity | 10/15 | €862,520 | €1,138,312 | +€275,792 | +32.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €843,920 | €1,119,712 | +€275,792 | +32.7% |
| Non-distributable reserves | 130/1 | €1,860 | €27,590 | +€25,730 | +1,383% |
| Reserves not available under the articles | 1311 | €1,860 | €27,590 | +€25,730 | +1,383% |
| Tax-exempt reserves | 132 | €65,090 | €37,500 | -€27,590 | -42.4% |
| Distributable reserves | 133 | €776,970 | €1,054,622 | +€277,652 | +35.7% |
| Amounts payable | 17/49 | €207,034 | €242,905 | +€35,871 | +17.3% |
| Amounts payable after more than one year | 17 | €49,266 | €19,063 | -€30,204 | -61.3% |
| Financial debts | 170/4 | €49,266 | €19,063 | -€30,204 | -61.3% |
| Amounts payable within one year | 42/48 | €157,768 | €223,842 | +€66,074 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €37,948 | €30,204 | -€7,744 | -20.4% |
| Financial debts | 43 | €20,182 | €2,248 | -€17,934 | -88.9% |
| Credit institutions | 430/8 | €20,182 | €2,248 | -€17,934 | -88.9% |
| Trade debts | 44 | €34,633 | €66,644 | +€32,011 | +92.4% |
| Suppliers | 440/4 | €34,633 | €66,644 | +€32,011 | +92.4% |
| Taxes, remuneration and social security | 45 | €22,455 | €81,649 | +€59,194 | +264% |
| Taxes | 450/3 | €8,424 | €48,040 | +€39,615 | +470% |
| Remuneration and social security | 454/9 | €14,031 | €33,609 | +€19,578 | +140% |
| Other amounts payable | 47/48 | €42,549 | €43,098 | +€548 | +1.3% |
| Remuneration, social security and pensions | 62 | €278,702 | €290,338 | +€11,637 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,018 | €91,077 | +€1,059 | +1.2% |
| Other operating charges | 640/8 | €3,130 | €5,896 | +€2,766 | +88.4% |
| Gross operating margin | 9900 | €451,559 | €782,601 | +€331,041 | +73.3% |
| Operating profit (loss) | 9901 | €79,710 | €395,289 | +€315,579 | +396% |
| Financial income | 75/76B | €2,092 | €15,806 | +€13,714 | +656% |
| Recurring financial income | 75 | €2,092 | €15,806 | +€13,714 | +656% |
| Financial charges | 65/66B | €2,884 | €1,636 | -€1,248 | -43.3% |
| Recurring financial charges | 65 | €2,884 | €1,636 | -€1,248 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €78,918 | €409,460 | +€330,541 | +419% |
| Income taxes | 67/77 | €28,295 | €133,668 | +€105,373 | +372% |
| Profit (loss) for the period | 9904 | €50,624 | €275,792 | +€225,168 | +445% |
| Profit (loss) for the period to be appropriated | 9905 | €50,624 | €275,792 | +€225,168 | +445% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.