FIVE B: 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.
FIVE B
Largest movements
- Receivables within one year +€30,996
up €30,996 (+42.6%), from €72,767 to €103,763
of which Other amounts receivable: +€30,207
- Tangible fixed assets -€20,877
down €20,877 (-65.9%), from €31,677 to €10,800
of which Other tangible fixed assets: -€11,198
- Trade debts +€29,050
up €29,050 (+1,386%), from €2,096 to €31,146
- Tax, wage and social debts -€18,256
down €18,256 (-36.4%), from €50,116 to €31,860
of which Remuneration and social security: -€14,582
- Taxes +€22,170
new in 2024: €22,170
- Gross operating margin +€19,024
up €19,024 (+10.7%), from €177,039 to €196,064
- Staff costs +€7,715
up €7,715 (+5.5%), from €141,403 to €149,117
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 | €135,633 | €146,737 | +€11,104 | +8.2% |
| Fixed assets | 21/28 | €37,737 | €16,860 | -€20,877 | -55.3% |
| Tangible fixed assets | 22/27 | €31,677 | €10,800 | -€20,877 | -65.9% |
| Furniture and vehicles | 24 | €17,750 | €8,070 | -€9,679 | -54.5% |
| Other tangible fixed assets | 26 | €13,927 | €2,730 | -€11,198 | -80.4% |
| Financial fixed assets | 28 | €6,060 | €6,060 | = | 0.0% |
| Current assets | 29/58 | €97,896 | €129,877 | +€31,982 | +32.7% |
| Stocks and contracts in progress | 3 | €13,413 | €13,413 | = | 0.0% |
| Stocks | 30/36 | €13,413 | €13,413 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,767 | €103,763 | +€30,996 | +42.6% |
| Trade receivables | 40 | - | €789 | +€789 | |
| Other amounts receivable | 41 | €72,767 | €102,974 | +€30,207 | +41.5% |
| Cash at bank and in hand | 54/58 | €11,716 | €12,702 | +€986 | +8.4% |
| Total equity and liabilities | 10/49 | €135,633 | €146,737 | +€11,104 | +8.2% |
| Equity | 10/15 | €83,421 | €83,731 | +€310 | +0.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,421 | €80,731 | +€310 | +0.4% |
| Amounts payable | 17/49 | €52,212 | €63,006 | +€10,794 | +20.7% |
| Amounts payable within one year | 42/48 | €52,212 | €63,006 | +€10,794 | +20.7% |
| Trade debts | 44 | €2,096 | €31,146 | +€29,050 | +1,386% |
| Suppliers | 440/4 | €2,096 | €31,146 | +€29,050 | +1,386% |
| Taxes, remuneration and social security | 45 | €50,116 | €31,860 | -€18,256 | -36.4% |
| Taxes | 450/3 | €19,662 | €15,988 | -€3,674 | -18.7% |
| Remuneration and social security | 454/9 | €30,454 | €15,872 | -€14,582 | -47.9% |
| Remuneration, social security and pensions | 62 | €141,403 | €149,117 | +€7,715 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,877 | €20,877 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,124 | €3,435 | +€311 | +10.0% |
| Gross operating margin | 9900 | €177,039 | €196,064 | +€19,024 | +10.7% |
| Operating profit (loss) | 9901 | €11,635 | €22,634 | +€10,999 | +94.5% |
| Financial charges | 65/66B | €163 | €154 | -€9 | -5.5% |
| Recurring financial charges | 65 | €163 | €154 | -€9 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €11,472 | €22,480 | +€11,008 | +96.0% |
| Income taxes | 67/77 | - | €22,170 | +€22,170 | |
| Profit (loss) for the period | 9904 | €11,472 | €310 | -€11,162 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,472 | €310 | -€11,162 | -97.3% |
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 16 October 2026 via checked.be.