FAVORITE THINGS: 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.
FAVORITE THINGS
Largest movements
- Cash +€179,685
up €179,685 (+37.0%), from €485,413 to €665,098
mainly Other debts (+€522,707) and Depreciation (+€8,126)
- Receivables within one year +€73,870
up €73,870 (+17.1%), from €431,731 to €505,601
of which Other amounts receivable: +€131,693
- Other debts +€522,707
up €522,707 (+1609.5%), from €32,476 to €555,183
- Reserves -€223,005
down €223,005 (-58.2%), from €383,240 to €160,235
of which Distributable reserves: -€223,005
- Trade debts -€42,387
down €42,387 (-67.7%), from €62,584 to €20,197
- Accrued charges and deferred income -€15,000
no longer reported in 2024 (was €15,000)
- Gross operating margin -€55,136
down €55,136 (-73.4%), from €75,145 to €20,009
- Taxes -€17,102
down €17,102 (-97.8%), from €17,492 to €390
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 | €1,081,091 | €1,326,520 | +€245,429 | +22.7% |
| Fixed assets | 21/28 | €163,947 | €155,821 | -€8,126 | -5.0% |
| Tangible fixed assets | 22/27 | €163,947 | €155,821 | -€8,126 | -5.0% |
| Land and buildings | 22 | €163,947 | €155,821 | -€8,126 | -5.0% |
| Current assets | 29/58 | €917,144 | €1,170,699 | +€253,555 | +27.6% |
| Amounts receivable within one year | 40/41 | €431,731 | €505,601 | +€73,870 | +17.1% |
| Trade receivables | 40 | €126,623 | €68,800 | -€57,824 | -45.7% |
| Other amounts receivable | 41 | €305,108 | €436,801 | +€131,693 | +43.2% |
| Cash at bank and in hand | 54/58 | €485,413 | €665,098 | +€179,685 | +37.0% |
| Total equity and liabilities | 10/49 | €1,081,091 | €1,326,520 | +€245,429 | +22.7% |
| Equity | 10/15 | €962,494 | €736,755 | -€225,739 | -23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €383,240 | €160,235 | -€223,005 | -58.2% |
| 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 | €381,380 | €158,375 | -€223,005 | -58.5% |
| Profit (loss) carried forward | 14 | €560,654 | €557,920 | -€2,734 | -0.5% |
| Amounts payable | 17/49 | €118,597 | €589,765 | +€471,167 | +397.3% |
| Amounts payable within one year | 42/48 | €103,597 | €589,765 | +€486,167 | +469.3% |
| Trade debts | 44 | €62,584 | €20,197 | -€42,387 | -67.7% |
| Suppliers | 440/4 | €62,584 | €20,197 | -€42,387 | -67.7% |
| Taxes, remuneration and social security | 45 | €8,537 | €14,385 | +€5,848 | +68.5% |
| Taxes | 450/3 | €8,537 | €14,385 | +€5,848 | +68.5% |
| Other amounts payable | 47/48 | €32,476 | €555,183 | +€522,707 | +1609.5% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,126 | €8,126 | = | 0.0% |
| Other operating charges | 640/8 | €14,671 | €14,073 | -€599 | -4.1% |
| Gross operating margin | 9900 | €75,145 | €20,009 | -€55,136 | -73.4% |
| Operating profit (loss) | 9901 | €52,347 | -€2,190 | -€54,537 | |
| Financial income | 75/76B | €106 | €0 | -€106 | -100.0% |
| Recurring financial income | 75 | €106 | €0 | -€106 | -100.0% |
| Financial charges | 65/66B | €164 | €153 | -€11 | -6.5% |
| Recurring financial charges | 65 | €164 | €153 | -€11 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €52,289 | -€2,343 | -€54,633 | |
| Income taxes | 67/77 | €17,492 | €390 | -€17,102 | -97.8% |
| Profit (loss) for the period | 9904 | €34,797 | -€2,734 | -€37,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,797 | -€2,734 | -€37,531 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.