Inspect: 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.
Inspect
Largest movements
- Receivables within one year +€46,900
up €46,900 (+80.2%), from €58,454 to €105,353
of which Other amounts receivable: +€27,939
- Cash +€45,349
up €45,349 (+105.8%), from €42,870 to €88,218
mainly Net result for the year (+€59,611) and Trade debts (+€45,413)
- Intangible fixed assets +€5,309
new in 2024: €5,309
- Reserves +€59,611
up €59,611 (+92.3%), from €64,601 to €124,212
- Trade debts +€45,413
up €45,413 (+563.4%), from €8,060 to €53,473
- Other debts -€21,714
down €21,714 (-97.6%), from €22,249 to €536
- Accrued charges and deferred income +€12,500
new in 2024: €12,500
- Tax, wage and social debts +€4,471
up €4,471 (+33.0%), from €13,553 to €18,024
of which Remuneration and social security: +€8,356
- Gross operating margin +€64,605
up €64,605 (+98.0%), from €65,953 to €130,558
- Staff costs +€45,396
new in 2024: €45,396
- Taxes -€2,784
down €2,784 (-15.0%), from €18,554 to €15,770
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 | €127,262 | €227,544 | +€100,282 | +78.8% |
| Fixed assets | 21/28 | €25,869 | €31,802 | +€5,933 | +22.9% |
| Intangible fixed assets | 21 | - | €5,309 | +€5,309 | |
| Tangible fixed assets | 22/27 | €25,869 | €26,493 | +€624 | +2.4% |
| Plant, machinery and equipment | 23 | €24,978 | €24,954 | -€24 | -0.1% |
| Furniture and vehicles | 24 | €891 | €1,539 | +€648 | +72.8% |
| Current assets | 29/58 | €101,394 | €195,742 | +€94,349 | +93.1% |
| Amounts receivable within one year | 40/41 | €58,454 | €105,353 | +€46,900 | +80.2% |
| Trade receivables | 40 | €40,833 | €59,794 | +€18,961 | +46.4% |
| Other amounts receivable | 41 | €17,621 | €45,560 | +€27,939 | +158.6% |
| Cash at bank and in hand | 54/58 | €42,870 | €88,218 | +€45,349 | +105.8% |
| Deferred charges and accrued income | 490/1 | €70 | €2,170 | +€2,100 | +3000.7% |
| Total equity and liabilities | 10/49 | €127,262 | €227,544 | +€100,282 | +78.8% |
| Equity | 10/15 | €83,401 | €143,012 | +€59,611 | +71.5% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €64,601 | €124,212 | +€59,611 | +92.3% |
| Distributable reserves | 133 | €64,601 | €124,212 | +€59,611 | +92.3% |
| Amounts payable | 17/49 | €43,862 | €84,533 | +€40,671 | +92.7% |
| Amounts payable within one year | 42/48 | €43,862 | €72,033 | +€28,171 | +64.2% |
| Trade debts | 44 | €8,060 | €53,473 | +€45,413 | +563.4% |
| Suppliers | 440/4 | €8,060 | €53,473 | +€45,413 | +563.4% |
| Taxes, remuneration and social security | 45 | €13,553 | €18,024 | +€4,471 | +33.0% |
| Taxes | 450/3 | €13,553 | €9,668 | -€3,884 | -28.7% |
| Remuneration and social security | 454/9 | - | €8,356 | +€8,356 | |
| Other amounts payable | 47/48 | €22,249 | €536 | -€21,714 | -97.6% |
| Accrued charges and deferred income | 492/3 | - | €12,500 | +€12,500 | |
| Remuneration, social security and pensions | 62 | - | €45,396 | +€45,396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,372 | €8,245 | +€872 | +11.8% |
| Other operating charges | 640/8 | €566 | €603 | +€37 | +6.5% |
| Gross operating margin | 9900 | €65,953 | €130,558 | +€64,605 | +98.0% |
| Operating profit (loss) | 9901 | €58,014 | €76,314 | +€18,300 | +31.5% |
| Financial income | 75/76B | €15 | €45 | +€30 | +196.7% |
| Recurring financial income | 75 | €15 | €45 | +€30 | +196.7% |
| Financial charges | 65/66B | €138 | €978 | +€840 | +608.2% |
| Recurring financial charges | 65 | €138 | €978 | +€840 | +608.2% |
| Profit (loss) for the period before taxes | 9903 | €57,892 | €75,381 | +€17,489 | +30.2% |
| Income taxes | 67/77 | €18,554 | €15,770 | -€2,784 | -15.0% |
| Profit (loss) for the period | 9904 | €39,338 | €59,611 | +€20,273 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,338 | €59,611 | +€20,273 | +51.5% |
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.