LE MODULE: 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.
LE MODULE
Largest movements
- Receivables within one year -€27,786
down €27,786 (-36.6%), from €75,901 to €48,115
of which Other amounts receivable: -€27,649
- Cash +€26,168
up €26,168 (+23.5%), from €111,469 to €137,637
mainly Accrued charges and deferred income (+€36,651) and Receivables within one year (+€27,786)
- Deferred charges and accrued income +€2,434
up €2,434 (+57.5%), from €4,231 to €6,665
- Accrued charges and deferred income +€36,651
up €36,651 (+38580.0%), from €95 to €36,746
- Debts within one year -€35,841
down €35,841 (-18.6%), from €192,437 to €156,596
of which Tax, wage and social debts: -€35,778
- Gross operating margin -€28,773
down €28,773 (-5.3%), from €544,931 to €516,158
- Staff costs -€28,082
down €28,082 (-5.2%), from €544,099 to €516,017
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 | €191,601 | €192,417 | +€816 | +0.4% |
| Current assets | 29/58 | €191,601 | €192,417 | +€816 | +0.4% |
| Amounts receivable within one year | 40/41 | €75,901 | €48,115 | -€27,786 | -36.6% |
| Trade receivables | 40 | €157 | €20 | -€137 | -87.3% |
| Other amounts receivable | 41 | €75,744 | €48,095 | -€27,649 | -36.5% |
| Cash at bank and in hand | 54/58 | €111,469 | €137,637 | +€26,168 | +23.5% |
| Deferred charges and accrued income | 490/1 | €4,231 | €6,665 | +€2,434 | +57.5% |
| Total equity and liabilities | 10/49 | €191,601 | €192,417 | +€816 | +0.4% |
| Equity | 10/15 | -€931 | -€925 | +€6 | +0.6% |
| Profit (loss) carried forward | 14 | -€931 | -€925 | +€6 | +0.6% |
| Amounts payable | 17/49 | €192,532 | €193,342 | +€810 | +0.4% |
| Amounts payable within one year | 42/48 | €192,437 | €156,596 | -€35,841 | -18.6% |
| Trade debts | 44 | €4,642 | €4,579 | -€63 | -1.4% |
| Suppliers | 440/4 | €4,642 | €4,579 | -€63 | -1.4% |
| Taxes, remuneration and social security | 45 | €94,043 | €58,265 | -€35,778 | -38.0% |
| Taxes | 450/3 | €19,430 | €11,724 | -€7,706 | -39.7% |
| Remuneration and social security | 454/9 | €74,613 | €46,541 | -€28,072 | -37.6% |
| Accrued charges and deferred income | 492/3 | €95 | €36,746 | +€36,651 | +38580.0% |
| Remuneration, social security and pensions | 62 | €544,099 | €516,017 | -€28,082 | -5.2% |
| Other operating charges | 640/8 | €325 | - | -€325 | |
| Gross operating margin | 9900 | €544,931 | €516,158 | -€28,773 | -5.3% |
| Operating profit (loss) | 9901 | €507 | €141 | -€366 | -72.2% |
| Financial income | 75/76B | €2 | €5 | +€3 | +150.0% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +150.0% |
| Financial charges | 65/66B | €507 | €140 | -€367 | -72.4% |
| Recurring financial charges | 65 | €507 | €140 | -€367 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €2 | €6 | +€4 | +200.0% |
| Profit (loss) for the period | 9904 | €2 | €6 | +€4 | +200.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2 | €6 | +€4 | +200.0% |
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 28 September 2026 via checked.be.