INFO PRECISION: 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 PRECISION
Largest movements
- Tangible fixed assets -€28,248
down €28,248 (-34.3%), from €82,255 to €54,007
of which Furniture and vehicles: -€15,835
- Cash +€20,471
up €20,471 (+46.0%), from €44,492 to €64,963
mainly Net result for the year (+€31,545) and Depreciation (+€28,248)
- Receivables within one year +€16,733
up €16,733 (+81.7%), from €20,477 to €37,210
of which Trade receivables: +€16,733
- Profit (loss) carried forward +€31,545
up €31,545 (+48.9%), from -€64,477 to -€32,932
- Debts after one year -€18,888
down €18,888 (-35.3%), from €53,519 to €34,631
- Other debts +€7,952
up €7,952 (+55.6%), from €14,300 to €22,252
- Reserves -€7,801
down €7,801 (-7.4%), from €104,743 to €96,943
of which Distributable reserves: -€7,801
- Tax, wage and social debts -€2,621
down €2,621 (-47.2%), from €5,554 to €2,933
- Gross operating margin +€14,038
up €14,038 (+26.8%), from €52,339 to €66,377
- Taxes -€1,740
down €1,740 (-88.3%), from €1,971 to €231
- Financial charges +€905
up €905 (+31.0%), from €2,919 to €3,824
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 | €148,200 | €157,201 | +€9,001 | +6.1% |
| Fixed assets | 21/28 | €82,255 | €54,007 | -€28,248 | -34.3% |
| Tangible fixed assets | 22/27 | €82,255 | €54,007 | -€28,248 | -34.3% |
| Land and buildings | 22 | €53,709 | €41,296 | -€12,413 | -23.1% |
| Furniture and vehicles | 24 | €28,546 | €12,711 | -€15,835 | -55.5% |
| Current assets | 29/58 | €65,945 | €103,194 | +€37,249 | +56.5% |
| Amounts receivable within one year | 40/41 | €20,477 | €37,210 | +€16,733 | +81.7% |
| Trade receivables | 40 | €12,449 | €29,181 | +€16,733 | +134.4% |
| Other amounts receivable | 41 | €8,029 | €8,029 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,492 | €64,963 | +€20,471 | +46.0% |
| Deferred charges and accrued income | 490/1 | €975 | €1,021 | +€46 | +4.7% |
| Total equity and liabilities | 10/49 | €148,200 | €157,201 | +€9,001 | +6.1% |
| Equity | 10/15 | €52,666 | €76,411 | +€23,745 | +45.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,743 | €96,943 | -€7,801 | -7.4% |
| Tax-exempt reserves | 132 | €14,840 | €14,840 | = | 0.0% |
| Distributable reserves | 133 | €89,903 | €82,103 | -€7,801 | -8.7% |
| Profit (loss) carried forward | 14 | -€64,477 | -€32,932 | +€31,545 | +48.9% |
| Amounts payable | 17/49 | €95,534 | €80,790 | -€14,743 | -15.4% |
| Amounts payable after more than one year | 17 | €53,519 | €34,631 | -€18,888 | -35.3% |
| Financial debts | 170/4 | €53,519 | €34,631 | -€18,888 | -35.3% |
| Amounts payable within one year | 42/48 | €41,472 | €44,927 | +€3,455 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €20,369 | €18,794 | -€1,575 | -7.7% |
| Trade debts | 44 | €1,249 | €949 | -€300 | -24.0% |
| Suppliers | 440/4 | €1,249 | €949 | -€300 | -24.0% |
| Taxes, remuneration and social security | 45 | €5,554 | €2,933 | -€2,621 | -47.2% |
| Taxes | 450/3 | €5,554 | €2,933 | -€2,621 | -47.2% |
| Other amounts payable | 47/48 | €14,300 | €22,252 | +€7,952 | +55.6% |
| Accrued charges and deferred income | 492/3 | €542 | €1,232 | +€689 | +127.1% |
| Non-recurring operating income | 76A | €9,917 | - | -€9,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,624 | €28,248 | -€376 | -1.3% |
| Other operating charges | 640/8 | €2,540 | €2,542 | +€3 | +0.1% |
| Gross operating margin | 9900 | €52,339 | €66,377 | +€14,038 | +26.8% |
| Operating profit (loss) | 9901 | €21,175 | €35,587 | +€14,411 | +68.1% |
| Financial income | 75/76B | €0 | €14 | +€14 | +3482.1% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +3482.1% |
| Financial charges | 65/66B | €2,919 | €3,824 | +€905 | +31.0% |
| Recurring financial charges | 65 | €2,919 | €3,824 | +€905 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €18,257 | €31,777 | +€13,520 | +74.1% |
| Income taxes | 67/77 | €1,971 | €231 | -€1,740 | -88.3% |
| Profit (loss) for the period | 9904 | €16,285 | €31,545 | +€15,260 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,285 | €31,545 | +€15,260 | +93.7% |
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 4 October 2026 via checked.be.