GROUP H: 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.
GROUP H
Largest movements
- Receivables within one year +€28,370
new in 2024: €28,370
- Deferred charges and accrued income +€21,565
new in 2024: €21,565
- Cash -€19,224
down €19,224 (-85.6%), from €22,469 to €3,245
mainly Debts after one year (-€48,912) and Receivables within one year (-€28,370)
- Reserves +€74,000
up €74,000 (+82.2%), from €90,000 to €164,000
- Debts after one year -€48,912
down €48,912 (-100.0%), from €48,912 to €0
- Tax, wage and social debts +€7,395
up €7,395 (+82.2%), from €9,000 to €16,395
- Gross operating margin -€20,470
down €20,470 (-19.9%), from €102,962 to €82,492
- Taxes -€1,594
down €1,594 (-17.7%), from €9,005 to €7,411
- Other operating charges -€1,031
down €1,031 (-72.7%), from €1,418 to €387
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 | €667,896 | €698,606 | +€30,711 | +4.6% |
| Fixed assets | 21/28 | €645,426 | €645,426 | = | 0.0% |
| Tangible fixed assets | 22/27 | €645,426 | €645,426 | = | 0.0% |
| Land and buildings | 22 | €645,426 | €645,426 | = | 0.0% |
| Current assets | 29/58 | €22,469 | €53,180 | +€30,711 | +136.7% |
| Amounts receivable within one year | 40/41 | - | €28,370 | +€28,370 | |
| Other amounts receivable | 41 | - | €28,370 | +€28,370 | |
| Cash at bank and in hand | 54/58 | €22,469 | €3,245 | -€19,224 | -85.6% |
| Deferred charges and accrued income | 490/1 | - | €21,565 | +€21,565 | |
| Total equity and liabilities | 10/49 | €667,896 | €698,606 | +€30,711 | +4.6% |
| Equity | 10/15 | €606,721 | €681,824 | +€75,103 | +12.4% |
| Contributions | 10/11 | €911,000 | €911,000 | = | 0.0% |
| Capital | 10 | €911,000 | €911,000 | = | 0.0% |
| Issued capital | 100 | €911,000 | €911,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €164,000 | +€74,000 | +82.2% |
| Distributable reserves | 133 | €90,000 | €164,000 | +€74,000 | +82.2% |
| Profit (loss) carried forward | 14 | -€394,279 | -€393,176 | +€1,103 | +0.3% |
| Amounts payable | 17/49 | €61,175 | €16,782 | -€44,393 | -72.6% |
| Amounts payable after more than one year | 17 | €48,912 | €0 | -€48,912 | -100.0% |
| Other amounts payable | 178/9 | €48,912 | €0 | -€48,912 | -100.0% |
| Amounts payable within one year | 42/48 | €12,262 | €16,782 | +€4,520 | +36.9% |
| Trade debts | 44 | €0 | €387 | +€387 | |
| Suppliers | 440/4 | €0 | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | €9,000 | €16,395 | +€7,395 | +82.2% |
| Taxes | 450/3 | €9,000 | €16,395 | +€7,395 | +82.2% |
| Other amounts payable | 47/48 | €3,262 | €0 | -€3,262 | -100.0% |
| Other operating charges | 640/8 | €1,418 | €387 | -€1,031 | -72.7% |
| Gross operating margin | 9900 | €102,962 | €82,492 | -€20,470 | -19.9% |
| Operating profit (loss) | 9901 | €101,544 | €82,105 | -€19,439 | -19.1% |
| Financial income | 75/76B | €17 | €600 | +€583 | +3466.3% |
| Recurring financial income | 75 | €17 | €600 | +€583 | +3466.3% |
| Financial charges | 65/66B | €194 | €190 | -€4 | -2.0% |
| Recurring financial charges | 65 | €194 | €190 | -€4 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €101,368 | €82,515 | -€18,853 | -18.6% |
| Income taxes | 67/77 | €9,005 | €7,411 | -€1,594 | -17.7% |
| Profit (loss) for the period | 9904 | €92,363 | €75,103 | -€17,259 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,363 | €75,103 | -€17,259 | -18.7% |
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 12 October 2026 via checked.be.