Materials Consult: 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.
Materials Consult
Largest movements
- Cash -€33,010
down €33,010 (-76.3%), from €43,242 to €10,232
mainly Debts after one year (-€22,406) and Accrued charges and deferred income (-€12,000)
- Tangible fixed assets -€12,450
down €12,450 (-3.9%), from €316,793 to €304,342
of which Land and buildings: -€11,031
- Receivables within one year +€9,910
up €9,910 (+81.7%), from €12,130 to €22,039
- Debts after one year -€22,406
down €22,406 (-8.6%), from €259,828 to €237,421
- Accrued charges and deferred income -€12,000
no longer reported in 2024 (was €12,000)
- Reserves +€7,710
up €7,710 (+23.6%), from €32,646 to €40,356
of which Distributable reserves: +€7,710
- Tax, wage and social debts -€5,809
down €5,809 (-36.6%), from €15,865 to €10,056
- Trade debts -€5,652
down €5,652 (-50.8%), from €11,134 to €5,482
- Gross operating margin +€5,921
up €5,921 (+24.2%), from €24,475 to €30,395
- Taxes +€1,537
up €1,537 (+71.6%), from €2,147 to €3,684
- Depreciation -€841
down €841 (-6.3%), from €13,292 to €12,450
- Financial charges -€429
down €429 (-9.5%), from €4,505 to €4,075
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 | €372,164 | €336,613 | -€35,551 | -9.6% |
| Fixed assets | 21/28 | €316,793 | €304,342 | -€12,450 | -3.9% |
| Tangible fixed assets | 22/27 | €316,793 | €304,342 | -€12,450 | -3.9% |
| Land and buildings | 22 | €314,306 | €303,275 | -€11,031 | -3.5% |
| Plant, machinery and equipment | 23 | €1,919 | €1,068 | -€851 | -44.4% |
| Furniture and vehicles | 24 | €568 | - | -€568 | |
| Current assets | 29/58 | €55,371 | €32,271 | -€23,101 | -41.7% |
| Amounts receivable within one year | 40/41 | €12,130 | €22,039 | +€9,910 | +81.7% |
| Trade receivables | 40 | €12,130 | €22,039 | +€9,910 | +81.7% |
| Cash at bank and in hand | 54/58 | €43,242 | €10,232 | -€33,010 | -76.3% |
| Total equity and liabilities | 10/49 | €372,164 | €336,613 | -€35,551 | -9.6% |
| Equity | 10/15 | €51,246 | €58,956 | +€7,710 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,646 | €40,356 | +€7,710 | +23.6% |
| 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 | €30,786 | €38,496 | +€7,710 | +25.0% |
| Amounts payable | 17/49 | €320,918 | €277,657 | -€43,261 | -13.5% |
| Amounts payable after more than one year | 17 | €259,828 | €237,421 | -€22,406 | -8.6% |
| Financial debts | 170/4 | €259,828 | €237,421 | -€22,406 | -8.6% |
| Amounts payable within one year | 42/48 | €49,090 | €40,236 | -€8,855 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €22,077 | €22,406 | +€329 | +1.5% |
| Trade debts | 44 | €11,134 | €5,482 | -€5,652 | -50.8% |
| Suppliers | 440/4 | €11,134 | €5,482 | -€5,652 | -50.8% |
| Taxes, remuneration and social security | 45 | €15,865 | €10,056 | -€5,809 | -36.6% |
| Taxes | 450/3 | €15,865 | €10,056 | -€5,809 | -36.6% |
| Other amounts payable | 47/48 | €14 | €2,291 | +€2,277 | +15735.2% |
| Accrued charges and deferred income | 492/3 | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,292 | €12,450 | -€841 | -6.3% |
| Other operating charges | 640/8 | €2,429 | €2,495 | +€65 | +2.7% |
| Gross operating margin | 9900 | €24,475 | €30,395 | +€5,921 | +24.2% |
| Operating profit (loss) | 9901 | €8,754 | €15,450 | +€6,697 | +76.5% |
| Financial income | 75/76B | €10 | €19 | +€9 | +94.2% |
| Recurring financial income | 75 | €10 | €19 | +€9 | +94.2% |
| Financial charges | 65/66B | €4,505 | €4,075 | -€429 | -9.5% |
| Recurring financial charges | 65 | €4,505 | €4,075 | -€429 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €4,259 | €11,394 | +€7,135 | +167.5% |
| Income taxes | 67/77 | €2,147 | €3,684 | +€1,537 | +71.6% |
| Profit (loss) for the period | 9904 | €2,112 | €7,710 | +€5,598 | +265.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,112 | €7,710 | +€5,598 | +265.0% |
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 30 September 2026 via checked.be.