Het Bijlesbureau: 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.
Het Bijlesbureau
Largest movements
- Receivables within one year +€29,983
up €29,983 (+21.7%), from €138,384 to €168,367
of which Trade receivables: +€41,418
- Cash +€25,765
up €25,765 (+8.8%), from €291,784 to €317,549
mainly Net result for the year (+€104,117) and Trade debts (+€34,382)
- Reserves +€97,847
up €97,847 (+34.6%), from €282,900 to €380,747
- Accrued charges and deferred income -€89,744
down €89,744 (-49.4%), from €181,657 to €91,912
- Trade debts +€34,382
up €34,382 (+309%), from €11,109 to €45,491
- Tax, wage and social debts +€23,552
up €23,552 (+80.0%), from €29,458 to €53,010
- Debts after one year -€15,964
down €15,964 (-5.6%), from €284,486 to €268,522
- Gross operating margin +€72,742
up €72,742 (+62.9%), from €115,682 to €188,424
- Taxes +€25,614
up €25,614 (+114%), from €22,465 to €48,079
- Depreciation -€2,783
down €2,783 (-8.5%), from €32,844 to €30,061
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 | €872,973 | €923,257 | +€50,284 | +5.8% |
| Fixed assets | 21/28 | €442,311 | €433,680 | -€8,632 | -2.0% |
| Tangible fixed assets | 22/27 | €442,311 | €433,680 | -€8,632 | -2.0% |
| Land and buildings | 22 | €422,403 | €416,153 | -€6,251 | -1.5% |
| Furniture and vehicles | 24 | €8,574 | €6,865 | -€1,709 | -19.9% |
| Other tangible fixed assets | 26 | €11,334 | €10,662 | -€672 | -5.9% |
| Current assets | 29/58 | €430,662 | €489,577 | +€58,916 | +13.7% |
| Amounts receivable within one year | 40/41 | €138,384 | €168,367 | +€29,983 | +21.7% |
| Trade receivables | 40 | €7,785 | €49,203 | +€41,418 | +532% |
| Other amounts receivable | 41 | €130,599 | €119,164 | -€11,435 | -8.8% |
| Cash at bank and in hand | 54/58 | €291,784 | €317,549 | +€25,765 | +8.8% |
| Deferred charges and accrued income | 490/1 | €494 | €3,662 | +€3,168 | +642% |
| Total equity and liabilities | 10/49 | €872,973 | €923,257 | +€50,284 | +5.8% |
| Equity | 10/15 | €350,511 | €448,358 | +€97,847 | +27.9% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Capital | 10 | €200 | - | -€200 | |
| Issued capital | 100 | €200 | - | -€200 | |
| Contributions outside capital | 11 | - | €200 | +€200 | |
| Other | 1109/19 | - | €200 | +€200 | |
| Reserves | 13 | €282,900 | €380,747 | +€97,847 | +34.6% |
| Distributable reserves | 133 | €282,900 | €380,747 | +€97,847 | +34.6% |
| Profit (loss) carried forward | 14 | €67,411 | €67,411 | = | 0.0% |
| Amounts payable | 17/49 | €522,462 | €474,899 | -€47,563 | -9.1% |
| Amounts payable after more than one year | 17 | €284,486 | €268,522 | -€15,964 | -5.6% |
| Financial debts | 170/4 | €284,486 | €268,522 | -€15,964 | -5.6% |
| Amounts payable within one year | 42/48 | €56,320 | €114,465 | +€58,145 | +103% |
| Current portion of amounts payable after more than one year | 42 | €15,752 | €15,964 | +€212 | +1.3% |
| Trade debts | 44 | €11,109 | €45,491 | +€34,382 | +309% |
| Suppliers | 440/4 | €11,109 | €45,491 | +€34,382 | +309% |
| Taxes, remuneration and social security | 45 | €29,458 | €53,010 | +€23,552 | +80.0% |
| Taxes | 450/3 | €29,458 | €53,010 | +€23,552 | +80.0% |
| Accrued charges and deferred income | 492/3 | €181,657 | €91,912 | -€89,744 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,844 | €30,061 | -€2,783 | -8.5% |
| Other operating charges | 640/8 | €1,927 | €1,860 | -€66 | -3.4% |
| Gross operating margin | 9900 | €115,682 | €188,424 | +€72,742 | +62.9% |
| Operating profit (loss) | 9901 | €80,912 | €156,503 | +€75,591 | +93.4% |
| Financial income | 75/76B | €379 | €21 | -€358 | -94.4% |
| Recurring financial income | 75 | €379 | €21 | -€358 | -94.4% |
| Financial charges | 65/66B | €4,692 | €4,328 | -€363 | -7.7% |
| Recurring financial charges | 65 | €4,692 | €4,328 | -€363 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €76,600 | €152,196 | +€75,596 | +98.7% |
| Income taxes | 67/77 | €22,465 | €48,079 | +€25,614 | +114% |
| Profit (loss) for the period | 9904 | €54,135 | €104,117 | +€49,982 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,135 | €104,117 | +€49,982 | +92.3% |
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 29 October 2026 via checked.be.