MASTERPLAN TRAVEL: 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.
MASTERPLAN TRAVEL
Largest movements
- Cash +€191,261
up €191,261 (+123.5%), from €154,835 to €346,096
mainly Trade debts (+€118,668) and Accrued charges and deferred income (+€32,755)
- Receivables within one year -€17,978
down €17,978 (-16.4%), from €109,394 to €91,416
of which Trade receivables: -€23,716
- Deferred charges and accrued income -€11,586
down €11,586 (-2.1%), from €546,182 to €534,595
- Trade debts +€118,668
up €118,668 (+41.6%), from €284,932 to €403,600
- Accrued charges and deferred income +€32,755
up €32,755 (+7.5%), from €439,116 to €471,871
- Gross operating margin -€31,379
down €31,379 (-57.6%), from €54,451 to €23,072
- Taxes -€7,516
down €7,516 (-58.9%), from €12,770 to €5,254
- Staff costs +€1,981
up €1,981 (+712.7%), from €278 to €2,259
- Financial income +€1,265
up €1,265 (+607.5%), from €208 to €1,473
- Other operating charges -€1,090
down €1,090 (-34.6%), from €3,150 to €2,060
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 | €818,084 | €976,251 | +€158,166 | +19.3% |
| Fixed assets | 21/28 | €7,673 | €4,143 | -€3,530 | -46.0% |
| Intangible fixed assets | 21 | €7,673 | €4,143 | -€3,530 | -46.0% |
| Current assets | 29/58 | €810,411 | €972,107 | +€161,696 | +20.0% |
| Amounts receivable within one year | 40/41 | €109,394 | €91,416 | -€17,978 | -16.4% |
| Trade receivables | 40 | €79,738 | €56,021 | -€23,716 | -29.7% |
| Other amounts receivable | 41 | €29,656 | €35,394 | +€5,738 | +19.3% |
| Cash at bank and in hand | 54/58 | €154,835 | €346,096 | +€191,261 | +123.5% |
| Deferred charges and accrued income | 490/1 | €546,182 | €534,595 | -€11,586 | -2.1% |
| Total equity and liabilities | 10/49 | €818,084 | €976,251 | +€158,166 | +19.3% |
| Equity | 10/15 | €78,874 | €85,856 | +€6,982 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,274 | €67,256 | +€6,982 | +11.6% |
| Amounts payable | 17/49 | €739,211 | €890,395 | +€151,185 | +20.5% |
| Amounts payable within one year | 42/48 | €300,094 | €418,524 | +€118,430 | +39.5% |
| Trade debts | 44 | €284,932 | €403,600 | +€118,668 | +41.6% |
| Suppliers | 440/4 | €284,932 | €403,600 | +€118,668 | +41.6% |
| Taxes, remuneration and social security | 45 | €14,900 | €14,873 | -€27 | -0.2% |
| Taxes | 450/3 | €14,900 | €14,873 | -€27 | -0.2% |
| Other amounts payable | 47/48 | €262 | €51 | -€211 | -80.5% |
| Accrued charges and deferred income | 492/3 | €439,116 | €471,871 | +€32,755 | +7.5% |
| Remuneration, social security and pensions | 62 | €278 | €2,259 | +€1,981 | +712.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €3,530 | = | 0.0% |
| Other operating charges | 640/8 | €3,150 | €2,060 | -€1,090 | -34.6% |
| Gross operating margin | 9900 | €54,451 | €23,072 | -€31,379 | -57.6% |
| Operating profit (loss) | 9901 | €47,493 | €15,224 | -€32,270 | -67.9% |
| Financial income | 75/76B | €208 | €1,473 | +€1,265 | +607.5% |
| Recurring financial income | 75 | €208 | €1,473 | +€1,265 | +607.5% |
| Financial charges | 65/66B | €3,660 | €4,461 | +€801 | +21.9% |
| Recurring financial charges | 65 | €3,660 | €4,461 | +€801 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €44,041 | €12,236 | -€31,805 | -72.2% |
| Income taxes | 67/77 | €12,770 | €5,254 | -€7,516 | -58.9% |
| Profit (loss) for the period | 9904 | €31,271 | €6,982 | -€24,289 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,271 | €6,982 | -€24,289 | -77.7% |
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 5 October 2026 via checked.be.