FIELD PROMOTION & DEVELOPMENT: 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.
FIELD PROMOTION & DEVELOPMENT
Largest movements
- Tangible fixed assets -€28,226
down €28,226 (-7.1%), from €398,255 to €370,030
of which Land and buildings: -€15,430
- Receivables within one year +€20,273
up €20,273 (+25.7%), from €79,013 to €99,286
of which Trade receivables: +€20,273
- Tax, wage and social debts -€18,439
down €18,439 (-86.3%), from €21,371 to €2,932
- Profit (loss) carried forward +€15,508
up €15,508 (+50.3%), from €30,813 to €46,321
- Debts after one year -€9,915
down €9,915 (-4.0%), from €248,625 to €238,710
- Gross operating margin +€21,926
up €21,926 (+77.7%), from €28,230 to €50,157
- Other operating charges -€9,180
down €9,180 (-76.0%), from €12,081 to €2,901
- Depreciation -€3,189
down €3,189 (-13.4%), from €23,834 to €20,645
- Financial charges +€3,022
up €3,022 (+41.1%), from €7,352 to €10,375
- Taxes -€2,356
down €2,356 (-74.2%), from €3,173 to €818
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 | €489,852 | €481,540 | -€8,312 | -1.7% |
| Fixed assets | 21/28 | €409,755 | €381,530 | -€28,226 | -6.9% |
| Tangible fixed assets | 22/27 | €398,255 | €370,030 | -€28,226 | -7.1% |
| Land and buildings | 22 | €371,684 | €356,253 | -€15,430 | -4.2% |
| Furniture and vehicles | 24 | €8,585 | €730 | -€7,854 | -91.5% |
| Other tangible fixed assets | 26 | €17,987 | €13,046 | -€4,941 | -27.5% |
| Financial fixed assets | 28 | €11,500 | €11,500 | = | 0.0% |
| Current assets | 29/58 | €80,097 | €100,011 | +€19,914 | +24.9% |
| Amounts receivable within one year | 40/41 | €79,013 | €99,286 | +€20,273 | +25.7% |
| Trade receivables | 40 | €40,794 | €61,068 | +€20,273 | +49.7% |
| Other amounts receivable | 41 | €38,219 | €38,219 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €737 | €691 | -€46 | -6.3% |
| Deferred charges and accrued income | 490/1 | €347 | €34 | -€313 | -90.3% |
| Total equity and liabilities | 10/49 | €489,852 | €481,540 | -€8,312 | -1.7% |
| Equity | 10/15 | €38,873 | €54,381 | +€15,508 | +39.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,813 | €46,321 | +€15,508 | +50.3% |
| Amounts payable | 17/49 | €450,979 | €427,159 | -€23,820 | -5.3% |
| Amounts payable after more than one year | 17 | €248,625 | €238,710 | -€9,915 | -4.0% |
| Financial debts | 170/4 | €248,625 | €238,710 | -€9,915 | -4.0% |
| Amounts payable within one year | 42/48 | €202,354 | €188,449 | -€13,905 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €8,201 | €9,915 | +€1,714 | +20.9% |
| Financial debts | 43 | €1,224 | - | -€1,224 | |
| Credit institutions | 430/8 | €1,224 | - | -€1,224 | |
| Trade debts | 44 | €14,068 | €15,880 | +€1,812 | +12.9% |
| Suppliers | 440/4 | €14,068 | €15,880 | +€1,812 | +12.9% |
| Taxes, remuneration and social security | 45 | €21,371 | €2,932 | -€18,439 | -86.3% |
| Taxes | 450/3 | €21,371 | €2,932 | -€18,439 | -86.3% |
| Other amounts payable | 47/48 | €157,490 | €159,723 | +€2,232 | +1.4% |
| Non-recurring operating income | 76A | - | €7,804 | +€7,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,834 | €20,645 | -€3,189 | -13.4% |
| Other operating charges | 640/8 | €12,081 | €2,901 | -€9,180 | -76.0% |
| Gross operating margin | 9900 | €28,230 | €50,157 | +€21,926 | +77.7% |
| Operating profit (loss) | 9901 | -€7,684 | €26,611 | +€34,295 | |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €7,352 | €10,375 | +€3,022 | +41.1% |
| Recurring financial charges | 65 | €7,352 | €10,375 | +€3,022 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,037 | €16,326 | +€31,363 | |
| Income taxes | 67/77 | €3,173 | €818 | -€2,356 | -74.2% |
| Profit (loss) for the period | 9904 | -€18,210 | €15,508 | +€33,718 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,210 | €15,508 | +€33,718 |
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 10 October 2026 via checked.be.