MOV: 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.
MOV
Largest movements
- Cash +€5,923
up €5,923 (+462.7%), from €1,280 to €7,203
mainly Net result for the year (+€16,257) and Trade debts (+€12,268)
- Receivables within one year -€4,650
down €4,650 (-24.4%), from €19,061 to €14,411
- Stocks and contracts +€436
up €436 (+3.2%), from €13,632 to €14,069
- Advances received -€21,048
no longer reported in 2024 (was €21,048)
- Profit (loss) carried forward +€16,257
up €16,257 (+83.6%), from -€19,449 to -€3,192
- Trade debts +€12,268
up €12,268 (+239.7%), from €5,119 to €17,387
- Tax, wage and social debts -€3,679
down €3,679 (-29.3%), from €12,539 to €8,860
of which Remuneration and social security: -€7,047
- Other debts -€2,277
down €2,277 (-17.2%), from €13,268 to €10,991
- Gross operating margin +€9,412
up €9,412 (+42.4%), from €22,197 to €31,609
- Staff costs -€1,207
down €1,207 (-8.0%), from €15,076 to €13,869
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 | €34,524 | €36,298 | +€1,774 | +5.1% |
| Fixed assets | 21/28 | €67 | €67 | = | 0.0% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €34,458 | €36,231 | +€1,774 | +5.1% |
| Stocks and contracts in progress | 3 | €13,632 | €14,069 | +€436 | +3.2% |
| Stocks | 30/36 | €13,632 | €14,069 | +€436 | +3.2% |
| Amounts receivable within one year | 40/41 | €19,061 | €14,411 | -€4,650 | -24.4% |
| Trade receivables | 40 | €19,061 | €14,411 | -€4,650 | -24.4% |
| Cash at bank and in hand | 54/58 | €1,280 | €7,203 | +€5,923 | +462.7% |
| Deferred charges and accrued income | 490/1 | €484 | €548 | +€64 | +13.3% |
| Total equity and liabilities | 10/49 | €34,524 | €36,298 | +€1,774 | +5.1% |
| Equity | 10/15 | -€17,449 | -€1,192 | +€16,257 | +93.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,449 | -€3,192 | +€16,257 | +83.6% |
| Amounts payable | 17/49 | €51,973 | €37,490 | -€14,483 | -27.9% |
| Amounts payable within one year | 42/48 | €51,973 | €37,238 | -€14,736 | -28.4% |
| Trade debts | 44 | €5,119 | €17,387 | +€12,268 | +239.7% |
| Suppliers | 440/4 | €5,119 | €17,387 | +€12,268 | +239.7% |
| Advances received on contracts in progress | 46 | €21,048 | - | -€21,048 | |
| Taxes, remuneration and social security | 45 | €12,539 | €8,860 | -€3,679 | -29.3% |
| Taxes | 450/3 | - | €3,368 | +€3,368 | |
| Remuneration and social security | 454/9 | €12,539 | €5,492 | -€7,047 | -56.2% |
| Other amounts payable | 47/48 | €13,268 | €10,991 | -€2,277 | -17.2% |
| Accrued charges and deferred income | 492/3 | - | €252 | +€252 | |
| Remuneration, social security and pensions | 62 | €15,076 | €13,869 | -€1,207 | -8.0% |
| Other operating charges | 640/8 | €868 | €1,014 | +€146 | +16.8% |
| Gross operating margin | 9900 | €22,197 | €31,609 | +€9,412 | +42.4% |
| Operating profit (loss) | 9901 | €6,253 | €16,726 | +€10,473 | +167.5% |
| Financial charges | 65/66B | €340 | €250 | -€90 | -26.6% |
| Recurring financial charges | 65 | €340 | €250 | -€90 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €5,913 | €16,476 | +€10,563 | +178.6% |
| Income taxes | 67/77 | - | €220 | +€220 | |
| Profit (loss) for the period | 9904 | €5,913 | €16,257 | +€10,344 | +174.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,913 | €16,257 | +€10,344 | +174.9% |
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.