FOCUS 5000: 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.
FOCUS 5000
Largest movements
- Receivables within one year +€458,209
up €458,209 (+30.7%), from €1.5m to €2.0m
of which Other amounts receivable: +€397,284
- Financial fixed assets +€249,999
up €249,999 (+200%), from €125,000 to €374,999
- Deferred charges and accrued income -€113,655
down €113,655 (-7.7%), from €1.5m to €1.4m
- Receivables after one year +€79,594
up €79,594 (+3.5%), from €2.3m to €2.4m
- Cash +€70,226
up €70,226 (+38.3%), from €183,409 to €253,635
mainly Other debts (+€549,533) and Net result for the year (+€159,352)
- Other debts +€549,533
up €549,533 (+13.2%), from €4.2m to €4.7m
- Reserves +€158,821
up €158,821 (+25.2%), from €630,418 to €789,239
of which Distributable reserves: +€158,821
- Gross operating margin +€534,097
up €534,097 (+30.9%), from €1.7m to €2.3m
- Staff costs +€484,533
up €484,533 (+31.2%), from €1.6m to €2.0m
- Financial income -€62,226
down €62,226 (-43.8%), from €141,989 to €79,763
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 | €5,658,354 | €6,361,680 | +€703,326 | +12.4% |
| Fixed assets | 21/28 | €234,023 | €442,976 | +€208,953 | +89.3% |
| Intangible fixed assets | 21 | €9,886 | €2,941 | -€6,946 | -70.3% |
| Tangible fixed assets | 22/27 | €99,137 | €65,036 | -€34,101 | -34.4% |
| Furniture and vehicles | 24 | €95,383 | €62,116 | -€33,267 | -34.9% |
| Other tangible fixed assets | 26 | €3,754 | €2,920 | -€834 | -22.2% |
| Financial fixed assets | 28 | €125,000 | €374,999 | +€249,999 | +200% |
| Current assets | 29/58 | €5,424,331 | €5,918,705 | +€494,374 | +9.1% |
| Amounts receivable after more than one year | 29 | €2,274,112 | €2,353,706 | +€79,594 | +3.5% |
| Other amounts receivable | 291 | €2,274,112 | €2,353,706 | +€79,594 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,494,417 | €1,952,626 | +€458,209 | +30.7% |
| Trade receivables | 40 | €1,374,417 | €1,435,342 | +€60,925 | +4.4% |
| Other amounts receivable | 41 | €120,000 | €517,284 | +€397,284 | +331% |
| Cash at bank and in hand | 54/58 | €183,409 | €253,635 | +€70,226 | +38.3% |
| Deferred charges and accrued income | 490/1 | €1,472,393 | €1,358,737 | -€113,655 | -7.7% |
| Total equity and liabilities | 10/49 | €5,658,354 | €6,361,680 | +€703,326 | +12.4% |
| Equity | 10/15 | €649,887 | €809,239 | +€159,352 | +24.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €630,418 | €789,239 | +€158,821 | +25.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €628,418 | €787,239 | +€158,821 | +25.3% |
| Profit (loss) carried forward | 14 | -€531 | - | +€531 | |
| Amounts payable | 17/49 | €5,008,467 | €5,552,441 | +€543,974 | +10.9% |
| Amounts payable within one year | 42/48 | €5,008,467 | €5,552,441 | +€543,974 | +10.9% |
| Financial debts | 43 | €108,744 | €161,000 | +€52,256 | +48.1% |
| Credit institutions | 430/8 | €108,744 | €161,000 | +€52,256 | +48.1% |
| Trade debts | 44 | €351,012 | €321,355 | -€29,656 | -8.4% |
| Suppliers | 440/4 | €351,012 | €321,355 | -€29,656 | -8.4% |
| Taxes, remuneration and social security | 45 | €397,521 | €369,363 | -€28,158 | -7.1% |
| Taxes | 450/3 | €211,596 | €122,742 | -€88,854 | -42.0% |
| Remuneration and social security | 454/9 | €185,925 | €246,621 | +€60,695 | +32.6% |
| Other amounts payable | 47/48 | €4,151,190 | €4,700,723 | +€549,533 | +13.2% |
| Remuneration, social security and pensions | 62 | €1,551,878 | €2,036,411 | +€484,533 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,207 | €42,674 | +€9,466 | +28.5% |
| Other operating charges | 640/8 | €1,548 | €2,194 | +€646 | +41.7% |
| Gross operating margin | 9900 | €1,731,049 | €2,265,146 | +€534,097 | +30.9% |
| Operating profit (loss) | 9901 | €144,416 | €183,868 | +€39,452 | +27.3% |
| Financial income | 75/76B | €141,989 | €79,763 | -€62,226 | -43.8% |
| Recurring financial income | 75 | €141,989 | €79,763 | -€62,226 | -43.8% |
| Financial charges | 65/66B | €5,107 | €4,923 | -€184 | -3.6% |
| Recurring financial charges | 65 | €5,107 | €4,923 | -€184 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €281,298 | €258,708 | -€22,590 | -8.0% |
| Income taxes | 67/77 | €116,832 | €99,356 | -€17,476 | -15.0% |
| Profit (loss) for the period | 9904 | €164,466 | €159,352 | -€5,114 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €164,466 | €159,352 | -€5,114 | -3.1% |
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 14 October 2026 via checked.be.