INFO POINT COM: what changed
Two fiscal 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.
INFO POINT COM
Largest movements
- Tangible fixed assets +€14,377
up €14,377 (+4.1%), from €350,792 to €365,169
of which Land and buildings: +€19,055
- Cash +€9,266
up €9,266 (+12.5%), from €74,312 to €83,579
mainly Net result for the year (+€76,411) and Tax, wage and social debts (+€48,431)
- Receivables within one year -€6,755
down €6,755 (-14.8%), from €45,559 to €38,804
of which Other amounts receivable: -€14,276
- Deferred charges and accrued income +€5,868
up €5,868 (+696.8%), from €842 to €6,710
- Tax, wage and social debts +€48,431
up €48,431 (+289.9%), from €16,708 to €65,139
of which Taxes: +€47,712
- Debts after one year -€26,138
down €26,138 (-11.4%), from €229,238 to €203,100
- Gross operating margin +€54,570
up €54,570 (+38.1%), from €143,368 to €197,938
- Staff costs +€11,713
up €11,713 (+24.1%), from €48,542 to €60,255
- Taxes +€7,631
up €7,631 (+53.2%), from €14,354 to €21,985
- Depreciation +€5,622
up €5,622 (+24.2%), from €23,276 to €28,898
- Other operating charges +€4,128
up €4,128 (+208.3%), from €1,981 to €6,109
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 | €491,863 | €514,619 | +€22,756 | +4.6% |
| Fixed assets | 21/28 | €350,792 | €365,169 | +€14,377 | +4.1% |
| Tangible fixed assets | 22/27 | €350,792 | €365,169 | +€14,377 | +4.1% |
| Land and buildings | 22 | €310,401 | €329,455 | +€19,055 | +6.1% |
| Plant, machinery and equipment | 23 | €3,647 | €5,622 | +€1,975 | +54.2% |
| Furniture and vehicles | 24 | €36,745 | €30,092 | -€6,653 | -18.1% |
| Current assets | 29/58 | €141,070 | €149,449 | +€8,379 | +5.9% |
| Amounts receivable within one year | 40/41 | €45,559 | €38,804 | -€6,755 | -14.8% |
| Trade receivables | 40 | - | €7,521 | +€7,521 | |
| Other amounts receivable | 41 | €45,559 | €31,283 | -€14,276 | -31.3% |
| Current investments | 50/53 | €20,357 | €20,357 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74,312 | €83,579 | +€9,266 | +12.5% |
| Deferred charges and accrued income | 490/1 | €842 | €6,710 | +€5,868 | +696.8% |
| Total equity and liabilities | 10/49 | €491,863 | €514,619 | +€22,756 | +4.6% |
| Equity | 10/15 | €210,980 | €212,391 | +€1,411 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,920 | €204,331 | +€1,411 | +0.7% |
| Amounts payable | 17/49 | €280,882 | €302,227 | +€21,345 | +7.6% |
| Amounts payable after more than one year | 17 | €229,238 | €203,100 | -€26,138 | -11.4% |
| Financial debts | 170/4 | €229,238 | €203,100 | -€26,138 | -11.4% |
| Amounts payable within one year | 42/48 | €51,644 | €99,127 | +€47,483 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €27,505 | €28,256 | +€751 | +2.7% |
| Trade debts | 44 | €7,156 | €5,731 | -€1,425 | -19.9% |
| Suppliers | 440/4 | €7,156 | €5,731 | -€1,425 | -19.9% |
| Taxes, remuneration and social security | 45 | €16,708 | €65,139 | +€48,431 | +289.9% |
| Taxes | 450/3 | €15,629 | €63,340 | +€47,712 | +305.3% |
| Remuneration and social security | 454/9 | €1,079 | €1,799 | +€720 | +66.7% |
| Other amounts payable | 47/48 | €276 | - | -€276 | |
| Remuneration, social security and pensions | 62 | €48,542 | €60,255 | +€11,713 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,276 | €28,898 | +€5,622 | +24.2% |
| Other operating charges | 640/8 | €1,981 | €6,109 | +€4,128 | +208.3% |
| Gross operating margin | 9900 | €143,368 | €197,938 | +€54,570 | +38.1% |
| Operating profit (loss) | 9901 | €69,568 | €102,675 | +€33,107 | +47.6% |
| Financial income | 75/76B | €1,999 | €2,320 | +€321 | +16.1% |
| Recurring financial income | 75 | €1,999 | €2,320 | +€321 | +16.1% |
| Financial charges | 65/66B | €7,327 | €6,599 | -€728 | -9.9% |
| Recurring financial charges | 65 | €7,327 | €6,599 | -€728 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €64,240 | €98,396 | +€34,156 | +53.2% |
| Income taxes | 67/77 | €14,354 | €21,985 | +€7,631 | +53.2% |
| Profit (loss) for the period | 9904 | €49,886 | €76,411 | +€26,525 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,886 | €76,411 | +€26,525 | +53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.