FIELDTRUST: 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.
FIELDTRUST
Largest movements
- Cash +€390,700
up €390,700 (+313.1%), from €124,795 to €515,495
mainly Other debts (+€490,000) and Net result for the year (+€369,264)
- Receivables within one year +€18,489
up €18,489 (+12.6%), from €146,521 to €165,011
of which Other amounts receivable: +€22,919
- Other debts +€490,000
up €490,000, from €0 to €490,000
- Reserves -€124,670
down €124,670 (-98.5%), from €126,560 to €1,890
of which Distributable reserves: -€122,780
- Trade debts +€57,422
up €57,422 (+50.6%), from €113,379 to €170,801
- Tax, wage and social debts -€14,946
down €14,946 (-35.8%), from €41,714 to €26,768
- Contributions +€12,600
up €12,600 (+200.0%), from €6,300 to €18,900
- Gross operating margin +€444,005
up €444,005 (+834.7%), from €53,192 to €497,197
- Taxes +€114,434
up €114,434 (+879.1%), from €13,018 to €127,452
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 | €298,202 | €712,723 | +€414,520 | +139.0% |
| Fixed assets | 21/28 | €7,272 | €6,958 | -€314 | -4.3% |
| Intangible fixed assets | 21 | €1,956 | €957 | -€999 | -51.1% |
| Tangible fixed assets | 22/27 | - | €685 | +€685 | |
| Furniture and vehicles | 24 | - | €685 | +€685 | |
| Financial fixed assets | 28 | €5,316 | €5,316 | = | 0.0% |
| Current assets | 29/58 | €290,930 | €705,765 | +€414,835 | +142.6% |
| Stocks and contracts in progress | 3 | €6,216 | €12,905 | +€6,689 | +107.6% |
| Stocks | 30/36 | €6,216 | €12,905 | +€6,689 | +107.6% |
| Amounts receivable within one year | 40/41 | €146,521 | €165,011 | +€18,489 | +12.6% |
| Trade receivables | 40 | €146,521 | €142,092 | -€4,430 | -3.0% |
| Other amounts receivable | 41 | - | €22,919 | +€22,919 | |
| Cash at bank and in hand | 54/58 | €124,795 | €515,495 | +€390,700 | +313.1% |
| Deferred charges and accrued income | 490/1 | €13,398 | €12,354 | -€1,045 | -7.8% |
| Total equity and liabilities | 10/49 | €298,202 | €712,723 | +€414,520 | +139.0% |
| Equity | 10/15 | €134,190 | €25,153 | -€109,036 | -81.3% |
| Contributions | 10/11 | €6,300 | €18,900 | +€12,600 | +200.0% |
| Reserves | 13 | €126,560 | €1,890 | -€124,670 | -98.5% |
| Non-distributable reserves | 130/1 | €1,890 | €0 | -€1,890 | -100.0% |
| Reserves not available under the articles | 1311 | €1,890 | €0 | -€1,890 | -100.0% |
| Distributable reserves | 133 | €124,670 | €1,890 | -€122,780 | -98.5% |
| Profit (loss) carried forward | 14 | - | €3,933 | +€3,933 | |
| Investment grants | 15 | €1,330 | €430 | -€900 | -67.7% |
| Amounts payable | 17/49 | €164,012 | €687,569 | +€523,557 | +319.2% |
| Amounts payable within one year | 42/48 | €155,093 | €687,569 | +€532,477 | +343.3% |
| Trade debts | 44 | €113,379 | €170,801 | +€57,422 | +50.6% |
| Suppliers | 440/4 | €113,379 | €170,801 | +€57,422 | +50.6% |
| Taxes, remuneration and social security | 45 | €41,714 | €26,768 | -€14,946 | -35.8% |
| Taxes | 450/3 | €41,714 | €26,768 | -€14,946 | -35.8% |
| Other amounts payable | 47/48 | €0 | €490,000 | +€490,000 | |
| Accrued charges and deferred income | 492/3 | €8,920 | €0 | -€8,920 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,041 | +€41 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,831 | €0 | -€2,831 | -100.0% |
| Other operating charges | 640/8 | €499 | €1,315 | +€815 | +163.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,192 | €497,197 | +€444,005 | +834.7% |
| Operating profit (loss) | 9901 | €48,862 | €494,841 | +€445,979 | +912.7% |
| Financial income | 75/76B | €494 | €2,360 | +€1,865 | +377.3% |
| Recurring financial income | 75 | €494 | €2,360 | +€1,865 | +377.3% |
| Financial charges | 65/66B | €161 | €485 | +€325 | +202.0% |
| Recurring financial charges | 65 | €161 | €485 | +€325 | +202.0% |
| Profit (loss) for the period before taxes | 9903 | €49,196 | €496,716 | +€447,520 | +909.7% |
| Income taxes | 67/77 | €13,018 | €127,452 | +€114,434 | +879.1% |
| Profit (loss) for the period | 9904 | €36,178 | €369,264 | +€333,085 | +920.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,178 | €369,264 | +€333,085 | +920.7% |
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 9 October 2026 via checked.be.