MODULO CONCEPT: 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.
MODULO CONCEPT
Largest movements
- Receivables within one year +€9,218
up €9,218 (+10.8%), from €85,328 to €94,546
of which Trade receivables: +€9,229
- Other debts +€14,446
up €14,446 (+71.5%), from €20,203 to €34,649
- Trade debts -€1,933
down €1,933 (-50.0%), from €3,866 to €1,934
- Short-term financial debts -€1,799
down €1,799 (-3.6%), from €49,433 to €47,634
- Profit (loss) carried forward -€1,497
down €1,497 (-16.9%), from -€8,833 to -€10,330
- Gross operating margin +€5,272
up €5,272, from -€1,138 to €4,134
- Financial charges +€48
up €48 (+0.9%), from €5,583 to €5,631
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,363 | €94,581 | +€9,218 | +10.8% |
| Fixed assets | 21/28 | €35 | €35 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €85,328 | €94,546 | +€9,218 | +10.8% |
| Amounts receivable within one year | 40/41 | €85,328 | €94,546 | +€9,218 | +10.8% |
| Trade receivables | 40 | €84,489 | €93,718 | +€9,229 | +10.9% |
| Other amounts receivable | 41 | €838 | €828 | -€11 | -1.3% |
| Total equity and liabilities | 10/49 | €85,363 | €94,581 | +€9,218 | +10.8% |
| Equity | 10/15 | €11,618 | €10,122 | -€1,497 | -12.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,833 | -€10,330 | -€1,497 | -16.9% |
| Amounts payable | 17/49 | €73,744 | €84,459 | +€10,715 | +14.5% |
| Amounts payable within one year | 42/48 | €73,744 | €84,459 | +€10,715 | +14.5% |
| Financial debts | 43 | €49,433 | €47,634 | -€1,799 | -3.6% |
| Credit institutions | 430/8 | €49,433 | €47,634 | -€1,799 | -3.6% |
| Trade debts | 44 | €3,866 | €1,934 | -€1,933 | -50.0% |
| Suppliers | 440/4 | €3,866 | €1,934 | -€1,933 | -50.0% |
| Taxes, remuneration and social security | 45 | €242 | €242 | = | 0.0% |
| Taxes | 450/3 | €242 | €242 | = | 0.0% |
| Other amounts payable | 47/48 | €20,203 | €34,649 | +€14,446 | +71.5% |
| Gross operating margin | 9900 | -€1,138 | €4,134 | +€5,272 | |
| Operating profit (loss) | 9901 | -€1,138 | €4,134 | +€5,272 | |
| Financial charges | 65/66B | €5,583 | €5,631 | +€48 | +0.9% |
| Recurring financial charges | 65 | €5,583 | €5,631 | +€48 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,721 | -€1,497 | +€5,224 | +77.7% |
| Profit (loss) for the period | 9904 | -€6,721 | -€1,497 | +€5,224 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,721 | -€1,497 | +€5,224 | +77.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.