Line Service: what changed
Two financial 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.
Line Service
Largest movements
- Receivables within one year +€96,032
up €96,032 (+139%), from €69,093 to €165,125
of which Trade receivables: +€49,893
- Cash -€27,419
down €27,419 (-80.6%), from €33,999 to €6,580
mainly Receivables within one year (-€96,032) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€10,820
down €10,820 (-22.1%), from €49,060 to €38,240
of which Leasing and similar rights: -€10,944
- Deferred charges and accrued income -€3,888
no longer reported in 2024 (was €3,888)
- Other debts +€25,000
new in 2024: €25,000
- Trade debts +€16,888
up €16,888 (+39.4%), from €42,828 to €59,716
- Reserves +€13,000
up €13,000 (+22.2%), from €58,593 to €71,593
of which Distributable reserves: +€13,000
- Debts after one year -€6,587
down €6,587 (-30.2%), from €21,832 to €15,245
- Profit (loss) carried forward +€6,333
up €6,333, from -€6,227 to €106
- Gross operating margin +€58,006
up €58,006 (+309%), from €18,745 to €76,751
- Taxes +€5,624
up €5,624 (+7,704%), from €73 to €5,697
- Depreciation +€2,499
up €2,499 (+13.1%), from €19,035 to €21,534
- Financial income -€2,156
no longer reported in 2024 (was €2,156)
- Financial charges -€792
down €792 (-56.8%), from €1,394 to €602
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.
Derived cash bridge
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 | €156,040 | €209,945 | +€53,905 | +34.5% |
| Fixed assets | 21/28 | €49,060 | €38,240 | -€10,820 | -22.1% |
| Tangible fixed assets | 22/27 | €49,060 | €38,240 | -€10,820 | -22.1% |
| Plant, machinery and equipment | 23 | €11,033 | €14,107 | +€3,074 | +27.9% |
| Furniture and vehicles | 24 | €8,163 | €5,213 | -€2,950 | -36.1% |
| Leasing and similar rights | 25 | €29,864 | €18,920 | -€10,944 | -36.6% |
| Current assets | 29/58 | €106,980 | €171,705 | +€64,725 | +60.5% |
| Amounts receivable within one year | 40/41 | €69,093 | €165,125 | +€96,032 | +139% |
| Trade receivables | 40 | €24,788 | €74,681 | +€49,893 | +201% |
| Other amounts receivable | 41 | €44,305 | €90,444 | +€46,139 | +104% |
| Cash at bank and in hand | 54/58 | €33,999 | €6,580 | -€27,419 | -80.6% |
| Deferred charges and accrued income | 490/1 | €3,888 | - | -€3,888 | |
| Total equity and liabilities | 10/49 | €156,040 | €209,945 | +€53,905 | +34.5% |
| Equity | 10/15 | €70,966 | €90,299 | +€19,333 | +27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,593 | €71,593 | +€13,000 | +22.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,733 | €69,733 | +€13,000 | +22.9% |
| Profit (loss) carried forward | 14 | -€6,227 | €106 | +€6,333 | |
| Amounts payable | 17/49 | €85,074 | €119,646 | +€34,572 | +40.6% |
| Amounts payable after more than one year | 17 | €21,832 | €15,245 | -€6,587 | -30.2% |
| Financial debts | 170/4 | €21,832 | €15,245 | -€6,587 | -30.2% |
| Amounts payable within one year | 42/48 | €63,242 | €104,401 | +€41,159 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | €6,450 | €5,342 | -€1,108 | -17.2% |
| Financial debts | 43 | €1,662 | €1,662 | = | 0.0% |
| Credit institutions | 430/8 | €1,662 | €1,662 | = | 0.0% |
| Trade debts | 44 | €42,828 | €59,716 | +€16,888 | +39.4% |
| Suppliers | 440/4 | €42,828 | €59,716 | +€16,888 | +39.4% |
| Taxes, remuneration and social security | 45 | €12,302 | €12,681 | +€379 | +3.1% |
| Taxes | 450/3 | €12,302 | €12,681 | +€379 | +3.1% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,035 | €21,534 | +€2,499 | +13.1% |
| Other operating charges | 640/8 | €2,318 | €2,909 | +€591 | +25.5% |
| Non-recurring operating charges | 66A | - | €1,676 | +€1,676 | |
| Gross operating margin | 9900 | €18,745 | €76,751 | +€58,006 | +309% |
| Operating profit (loss) | 9901 | -€2,608 | €50,632 | +€53,240 | |
| Financial income | 75/76B | €2,156 | - | -€2,156 | |
| Recurring financial income | 75 | €2,156 | - | -€2,156 | |
| Financial charges | 65/66B | €1,394 | €602 | -€792 | -56.8% |
| Recurring financial charges | 65 | €1,394 | €602 | -€792 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,846 | €50,030 | +€51,876 | |
| Income taxes | 67/77 | €73 | €5,697 | +€5,624 | +7,704% |
| Profit (loss) for the period | 9904 | -€1,919 | €44,333 | +€46,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,919 | €44,333 | +€46,252 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.