GLOBAL MANAGEMENT: 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.
GLOBAL MANAGEMENT
Largest movements
- Cash -€4,368
down €4,368 (-80.5%), from €5,426 to €1,058
mainly Contributions, distributions and other (-€5,000) and Advances received (-€4,715)
- Receivables within one year +€1,308
up €1,308 (+5.9%), from €22,261 to €23,569
of which Trade receivables: +€3,326
- Advances received -€4,715
no longer reported in 2024 (was €4,715)
- Profit (loss) carried forward +€3,216
up €3,216 (+59.4%), from €5,411 to €8,627
- Tax, wage and social debts -€1,384
no longer reported in 2024 (was €1,384)
- Gross operating margin +€888
up €888 (+30.1%), from €2,951 to €3,839
- Financial income -€285
down €285 (-5.7%), from €5,000 to €4,715
- Taxes -€184
no longer reported in 2024 (was €184)
- Financial charges +€180
up €180 (+113%), from €159 to €338
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 | €27,687 | €24,627 | -€3,060 | -11.1% |
| Current assets | 29/58 | €27,687 | €24,627 | -€3,060 | -11.1% |
| Amounts receivable within one year | 40/41 | €22,261 | €23,569 | +€1,308 | +5.9% |
| Trade receivables | 40 | €1,259 | €4,585 | +€3,326 | +264% |
| Other amounts receivable | 41 | €21,002 | €18,984 | -€2,018 | -9.6% |
| Cash at bank and in hand | 54/58 | €5,426 | €1,058 | -€4,368 | -80.5% |
| Total equity and liabilities | 10/49 | €27,687 | €24,627 | -€3,060 | -11.1% |
| Equity | 10/15 | €16,411 | €19,627 | +€3,216 | +19.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,411 | €8,627 | +€3,216 | +59.4% |
| Amounts payable | 17/49 | €11,276 | €5,000 | -€6,276 | -55.7% |
| Amounts payable within one year | 42/48 | €11,276 | €5,000 | -€6,276 | -55.7% |
| Advances received on contracts in progress | 46 | €4,715 | - | -€4,715 | |
| Taxes, remuneration and social security | 45 | €1,384 | - | -€1,384 | |
| Taxes | 450/3 | €1,384 | - | -€1,384 | |
| Other amounts payable | 47/48 | €5,177 | €5,000 | -€177 | -3.4% |
| Gross operating margin | 9900 | €2,951 | €3,839 | +€888 | +30.1% |
| Operating profit (loss) | 9901 | €2,951 | €3,839 | +€888 | +30.1% |
| Financial income | 75/76B | €5,000 | €4,715 | -€285 | -5.7% |
| Recurring financial income | 75 | €5,000 | €4,715 | -€285 | -5.7% |
| Financial charges | 65/66B | €159 | €338 | +€180 | +113% |
| Recurring financial charges | 65 | €159 | €338 | +€180 | +113% |
| Profit (loss) for the period before taxes | 9903 | €7,792 | €8,216 | +€424 | +5.4% |
| Income taxes | 67/77 | €184 | - | -€184 | |
| Profit (loss) for the period | 9904 | €7,608 | €8,216 | +€607 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,608 | €8,216 | +€607 | +8.0% |
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 19 October 2026 via checked.be.