INCREASE: 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.
INCREASE
Largest movements
- Receivables within one year -€39,632
down €39,632 (-85.5%), from €46,333 to €6,701
of which Trade receivables: -€38,706
- Cash +€1,864
up €1,864 (+35.4%), from €5,268 to €7,132
mainly Receivables within one year (+€39,632)
- Other debts -€26,036
no longer reported in 2024 (was €26,036)
- Reserves -€4,654
down €4,654 (-54.6%), from €8,529 to €3,875
- Trade debts -€4,650
down €4,650 (-55.0%), from €8,458 to €3,808
- Tax, wage and social debts -€2,428
no longer reported in 2024 (was €2,428)
- Gross operating margin -€57,851
down €57,851, from €54,431 to -€3,420
- Staff costs -€44,311
no longer reported in 2024 (was €44,311)
- Taxes -€2,428
no longer reported in 2024 (was €2,428)
- Other operating charges -€592
down €592 (-40.4%), from €1,465 to €872
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 | €51,651 | €13,883 | -€37,768 | -73.1% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €51,601 | €13,833 | -€37,768 | -73.2% |
| Amounts receivable within one year | 40/41 | €46,333 | €6,701 | -€39,632 | -85.5% |
| Trade receivables | 40 | €44,587 | €5,881 | -€38,706 | -86.8% |
| Other amounts receivable | 41 | €1,746 | €820 | -€926 | -53.0% |
| Cash at bank and in hand | 54/58 | €5,268 | €7,132 | +€1,864 | +35.4% |
| Total equity and liabilities | 10/49 | €51,651 | €13,883 | -€37,768 | -73.1% |
| Equity | 10/15 | €14,729 | €10,075 | -€4,654 | -31.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,529 | €3,875 | -€4,654 | -54.6% |
| Distributable reserves | 133 | €8,529 | €3,875 | -€4,654 | -54.6% |
| Amounts payable | 17/49 | €36,922 | €3,808 | -€33,114 | -89.7% |
| Amounts payable within one year | 42/48 | €36,922 | €3,808 | -€33,114 | -89.7% |
| Trade debts | 44 | €8,458 | €3,808 | -€4,650 | -55.0% |
| Suppliers | 440/4 | €8,458 | €3,808 | -€4,650 | -55.0% |
| Taxes, remuneration and social security | 45 | €2,428 | - | -€2,428 | |
| Taxes | 450/3 | €2,428 | - | -€2,428 | |
| Other amounts payable | 47/48 | €26,036 | - | -€26,036 | |
| Remuneration, social security and pensions | 62 | €44,311 | - | -€44,311 | |
| Other operating charges | 640/8 | €1,465 | €872 | -€592 | -40.4% |
| Gross operating margin | 9900 | €54,431 | -€3,420 | -€57,851 | |
| Operating profit (loss) | 9901 | €8,655 | -€4,292 | -€12,947 | |
| Financial charges | 65/66B | €135 | €362 | +€227 | +168.3% |
| Recurring financial charges | 65 | €135 | €253 | +€118 | +87.6% |
| Non-recurring financial charges | 66B | - | €109 | +€109 | |
| Profit (loss) for the period before taxes | 9903 | €8,520 | -€4,654 | -€13,174 | |
| Income taxes | 67/77 | €2,428 | - | -€2,428 | |
| Profit (loss) for the period | 9904 | €6,092 | -€4,654 | -€10,746 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,092 | -€4,654 | -€10,746 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.