INFORMATION, TRANSACTION & SUPPORT: 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.
INFORMATION, TRANSACTION & SUPPORT
Largest movements
- Cash -€4,762
down €4,762 (-1.9%), from €249,210 to €244,447
mainly Tax, wage and social debts (-€18,528) and Trade debts (-€3,242)
- Receivables within one year -€4,304
down €4,304 (-14.5%), from €29,745 to €25,441
of which Trade receivables: -€5,554
- Tangible fixed assets -€3,869
down €3,869 (-37.7%), from €10,257 to €6,388
- Tax, wage and social debts -€18,528
down €18,528 (-97.7%), from €18,958 to €430
- Reserves +€8,417
up €8,417 (+3.7%), from €228,177 to €236,594
of which Distributable reserves: +€8,417
- Trade debts -€3,242
down €3,242 (-78.1%), from €4,152 to €910
- Gross operating margin -€8,926
down €8,926 (-33.2%), from €26,861 to €17,935
- Taxes -€3,750
down €3,750 (-45.3%), from €8,288 to €4,537
- Depreciation +€2,454
up €2,454 (+173.5%), from €1,415 to €3,869
- Financial income -€534
down €534 (-100.0%), from €534 to €0
- Other operating charges -€298
down €298 (-27.6%), from €1,079 to €781
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 | €290,895 | €278,035 | -€12,860 | -4.4% |
| Fixed assets | 21/28 | €10,257 | €6,388 | -€3,869 | -37.7% |
| Tangible fixed assets | 22/27 | €10,257 | €6,388 | -€3,869 | -37.7% |
| Furniture and vehicles | 24 | €10,257 | €6,388 | -€3,869 | -37.7% |
| Current assets | 29/58 | €280,638 | €271,646 | -€8,992 | -3.2% |
| Amounts receivable within one year | 40/41 | €29,745 | €25,441 | -€4,304 | -14.5% |
| Trade receivables | 40 | €28,032 | €22,478 | -€5,554 | -19.8% |
| Other amounts receivable | 41 | €1,712 | €2,963 | +€1,250 | +73.0% |
| Cash at bank and in hand | 54/58 | €249,210 | €244,447 | -€4,762 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,683 | €1,758 | +€74 | +4.4% |
| Total equity and liabilities | 10/49 | €290,895 | €278,035 | -€12,860 | -4.4% |
| Equity | 10/15 | €242,010 | €250,427 | +€8,417 | +3.5% |
| Contributions | 10/11 | €13,832 | €13,832 | = | 0.0% |
| Reserves | 13 | €228,177 | €236,594 | +€8,417 | +3.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €226,318 | €234,735 | +€8,417 | +3.7% |
| Amounts payable | 17/49 | €48,885 | €27,608 | -€21,277 | -43.5% |
| Amounts payable within one year | 42/48 | €48,885 | €27,608 | -€21,277 | -43.5% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €4,152 | €910 | -€3,242 | -78.1% |
| Suppliers | 440/4 | €4,152 | €910 | -€3,242 | -78.1% |
| Taxes, remuneration and social security | 45 | €18,958 | €430 | -€18,528 | -97.7% |
| Taxes | 450/3 | €18,958 | €430 | -€18,528 | -97.7% |
| Other amounts payable | 47/48 | €25,775 | €26,257 | +€482 | +1.9% |
| Remuneration, social security and pensions | 62 | €57 | €57 | -€0 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €3,869 | +€2,454 | +173.5% |
| Other operating charges | 640/8 | €1,079 | €781 | -€298 | -27.6% |
| Gross operating margin | 9900 | €26,861 | €17,935 | -€8,926 | -33.2% |
| Operating profit (loss) | 9901 | €24,311 | €13,228 | -€11,083 | -45.6% |
| Financial income | 75/76B | €534 | €0 | -€534 | -100.0% |
| Recurring financial income | 75 | €534 | €0 | -€534 | -100.0% |
| Financial charges | 65/66B | €352 | €274 | -€78 | -22.1% |
| Recurring financial charges | 65 | €352 | €274 | -€78 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €24,493 | €12,954 | -€11,539 | -47.1% |
| Income taxes | 67/77 | €8,288 | €4,537 | -€3,750 | -45.3% |
| Profit (loss) for the period | 9904 | €16,205 | €8,417 | -€7,788 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,205 | €8,417 | -€7,788 | -48.1% |
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 2 October 2026 via checked.be.