MOTION FOR SIMULATORS: 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.
MOTION FOR SIMULATORS
Largest movements
- Stocks and contracts -€105,148
down €105,148 (-75.5%), from €139,300 to €34,152
- Cash -€24,429
down €24,429 (-97.9%), from €24,951 to €522
mainly Advances received (-€121,565) and Investment in fixed assets (net) (-€40,253)
- Tangible fixed assets +€23,945
up €23,945 (+23.3%), from €102,659 to €126,604
of which Furniture and vehicles: +€29,761
- Receivables within one year +€20,748
up €20,748 (+75.8%), from €27,370 to €48,118
of which Other amounts receivable: +€31,223
- Advances received -€121,565
down €121,565 (-53.0%), from €229,565 to €108,000
- Profit (loss) carried forward +€55,435
up €55,435, from -€42,052 to €13,383
- Other debts -€20,897
no longer reported in 2024 (was €20,897)
- Trade debts -€8,259
down €8,259 (-16.0%), from €51,537 to €43,278
- Tax, wage and social debts +€5,590
up €5,590 (+719.9%), from €776 to €6,366
of which Taxes: +€6,090
- Gross operating margin +€60,083
up €60,083 (+300.4%), from €20,001 to €80,084
- Taxes +€6,090
up €6,090 (+2202.6%), from €276 to €6,366
- Depreciation +€2,736
up €2,736 (+20.2%), from €13,572 to €16,307
- Financial charges -€1,675
down €1,675 (-62.0%), from €2,701 to €1,026
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 | €300,665 | €215,486 | -€85,179 | -28.3% |
| Fixed assets | 21/28 | €104,909 | €128,854 | +€23,945 | +22.8% |
| Tangible fixed assets | 22/27 | €102,659 | €126,604 | +€23,945 | +23.3% |
| Land and buildings | 22 | €76,652 | €69,934 | -€6,717 | -8.8% |
| Plant, machinery and equipment | 23 | €12,587 | €13,489 | +€902 | +7.2% |
| Furniture and vehicles | 24 | €13,421 | €43,181 | +€29,761 | +221.8% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €195,756 | €86,632 | -€109,124 | -55.7% |
| Stocks and contracts in progress | 3 | €139,300 | €34,152 | -€105,148 | -75.5% |
| Contracts in progress | 37 | €139,300 | €34,152 | -€105,148 | -75.5% |
| Amounts receivable within one year | 40/41 | €27,370 | €48,118 | +€20,748 | +75.8% |
| Trade receivables | 40 | €12,377 | €1,902 | -€10,475 | -84.6% |
| Other amounts receivable | 41 | €14,993 | €46,216 | +€31,223 | +208.2% |
| Cash at bank and in hand | 54/58 | €24,951 | €522 | -€24,429 | -97.9% |
| Deferred charges and accrued income | 490/1 | €4,134 | €3,840 | -€295 | -7.1% |
| Total equity and liabilities | 10/49 | €300,665 | €215,486 | -€85,179 | -28.3% |
| Equity | 10/15 | -€6,647 | €48,788 | +€55,435 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €16,855 | €16,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,052 | €13,383 | +€55,435 | |
| Amounts payable | 17/49 | €307,311 | €166,698 | -€140,614 | -45.8% |
| Amounts payable within one year | 42/48 | €307,311 | €166,698 | -€140,614 | -45.8% |
| Financial debts | 43 | €4,536 | €9,053 | +€4,517 | +99.6% |
| Credit institutions | 430/8 | €4,536 | €9,053 | +€4,517 | +99.6% |
| Trade debts | 44 | €51,537 | €43,278 | -€8,259 | -16.0% |
| Suppliers | 440/4 | €51,537 | €43,278 | -€8,259 | -16.0% |
| Advances received on contracts in progress | 46 | €229,565 | €108,000 | -€121,565 | -53.0% |
| Taxes, remuneration and social security | 45 | €776 | €6,366 | +€5,590 | +719.9% |
| Taxes | 450/3 | €276 | €6,366 | +€6,090 | +2202.6% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €20,897 | - | -€20,897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,572 | €16,307 | +€2,736 | +20.2% |
| Other operating charges | 640/8 | €985 | €949 | -€36 | -3.6% |
| Gross operating margin | 9900 | €20,001 | €80,084 | +€60,083 | +300.4% |
| Operating profit (loss) | 9901 | €5,444 | €62,827 | +€57,383 | +1054.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -90.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -90.9% |
| Financial charges | 65/66B | €2,701 | €1,026 | -€1,675 | -62.0% |
| Recurring financial charges | 65 | €2,701 | €1,026 | -€1,675 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €2,744 | €61,801 | +€59,057 | +2152.4% |
| Income taxes | 67/77 | €276 | €6,366 | +€6,090 | +2202.6% |
| Profit (loss) for the period | 9904 | €2,467 | €55,435 | +€52,968 | +2146.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,467 | €55,435 | +€52,968 | +2146.7% |
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 1 October 2026 via checked.be.