MACRO BEHEER: 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.
MACRO BEHEER
Largest movements
- Cash +€18,604
up €18,604 (+11.8%), from €158,303 to €176,907
mainly Depreciation (+€15,893) and Net result for the year (+€4,414)
- Tangible fixed assets -€14,303
down €14,303 (-16.1%), from €88,909 to €74,606
of which Land and buildings: -€15,468
- Profit (loss) carried forward +€4,414
up €4,414 (+2.8%), from €157,040 to €161,453
- Gross operating margin +€3,412
up €3,412 (+15.9%), from €21,405 to €24,817
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 | €247,660 | €251,977 | +€4,317 | +1.7% |
| Fixed assets | 21/28 | €88,909 | €74,606 | -€14,303 | -16.1% |
| Tangible fixed assets | 22/27 | €88,909 | €74,606 | -€14,303 | -16.1% |
| Land and buildings | 22 | €88,189 | €72,721 | -€15,468 | -17.5% |
| Furniture and vehicles | 24 | €720 | €1,885 | +€1,165 | +161.8% |
| Current assets | 29/58 | €158,751 | €177,372 | +€18,620 | +11.7% |
| Cash at bank and in hand | 54/58 | €158,303 | €176,907 | +€18,604 | +11.8% |
| Deferred charges and accrued income | 490/1 | €448 | €464 | +€16 | +3.5% |
| Total equity and liabilities | 10/49 | €247,660 | €251,977 | +€4,317 | +1.7% |
| Equity | 10/15 | €245,103 | €249,516 | +€4,414 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €26,063 | €26,063 | = | 0.0% |
| Distributable reserves | 133 | €26,063 | €26,063 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,040 | €161,453 | +€4,414 | +2.8% |
| Amounts payable | 17/49 | €2,558 | €2,461 | -€97 | -3.8% |
| Amounts payable within one year | 42/48 | €2,558 | €2,461 | -€97 | -3.8% |
| Taxes, remuneration and social security | 45 | €2,558 | €2,461 | -€97 | -3.8% |
| Remuneration and social security | 454/9 | €2,558 | €2,461 | -€97 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,828 | €15,893 | +€65 | +0.4% |
| Other operating charges | 640/8 | €4,025 | €4,169 | +€144 | +3.6% |
| Gross operating margin | 9900 | €21,405 | €24,817 | +€3,412 | +15.9% |
| Operating profit (loss) | 9901 | €1,552 | €4,755 | +€3,203 | +206.4% |
| Financial charges | 65/66B | €335 | €341 | +€6 | +1.9% |
| Recurring financial charges | 65 | €335 | €341 | +€6 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €1,217 | €4,414 | +€3,197 | +262.7% |
| Profit (loss) for the period | 9904 | €1,217 | €4,414 | +€3,197 | +262.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,217 | €4,414 | +€3,197 | +262.7% |
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 4 October 2026 via checked.be.