L & MOI: 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.
L & MOI
Largest movements
- Receivables within one year +€63,027
up €63,027 (+42.7%), from €147,525 to €210,552
of which Other amounts receivable: +€67,322
- Accrued charges and deferred income +€47,828
new in 2024: €47,828
- Trade debts +€23,997
up €23,997 (+752.5%), from €3,189 to €27,186
- Profit (loss) carried forward -€12,665
down €12,665 (-10.8%), from €117,457 to €104,792
- Current portion of long-term debt +€2,239
new in 2024: €2,239
- Gross operating margin +€4,796
new in 2024: €4,796
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €148,523 | €210,965 | +€62,442 | +42.0% |
| Current assets | 29/58 | €148,523 | €210,965 | +€62,442 | +42.0% |
| Amounts receivable within one year | 40/41 | €147,525 | €210,552 | +€63,027 | +42.7% |
| Trade receivables | 40 | €4,847 | €552 | -€4,295 | -88.6% |
| Other amounts receivable | 41 | €142,678 | €210,000 | +€67,322 | +47.2% |
| Cash at bank and in hand | 54/58 | €998 | €413 | -€585 | -58.6% |
| Total equity and liabilities | 10/49 | €148,523 | €210,965 | +€62,442 | +42.0% |
| Equity | 10/15 | €135,717 | €123,052 | -€12,665 | -9.3% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Capital | 10 | €16,400 | €16,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,200 | €2,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,457 | €104,792 | -€12,665 | -10.8% |
| Amounts payable | 17/49 | €12,806 | €87,913 | +€75,107 | +586.5% |
| Amounts payable within one year | 42/48 | €12,806 | €40,085 | +€27,279 | +213.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,239 | +€2,239 | |
| Trade debts | 44 | €3,189 | €27,186 | +€23,997 | +752.5% |
| Suppliers | 440/4 | €3,189 | €27,186 | +€23,997 | +752.5% |
| Taxes, remuneration and social security | 45 | €9,617 | €10,660 | +€1,043 | +10.8% |
| Taxes | 450/3 | €9,617 | €10,660 | +€1,043 | +10.8% |
| Accrued charges and deferred income | 492/3 | - | €47,828 | +€47,828 | |
| Gross operating margin | 9900 | - | €4,796 | +€4,796 | |
| Operating profit (loss) | 9901 | - | €4,796 | +€4,796 | |
| Profit (loss) for the period before taxes | 9903 | - | €4,796 | +€4,796 | |
| Profit (loss) for the period | 9904 | - | €4,796 | +€4,796 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €4,796 | +€4,796 |
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 3 October 2026 via checked.be.