MULTI CONTROL: what changed
Two financial 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.
MULTI CONTROL
Largest movements
- Cash +€59,628
up €59,628 (+6,586%), from €905 to €60,534
mainly Trade debts (+€51,251) and Other debts (+€32,229)
- Trade debts +€51,251
up €51,251 (+333%), from €15,377 to €66,628
- Other debts +€32,229
up €32,229 (+6.8%), from €473,013 to €505,242
- Debts after one year -€16,192
down €16,192 (-20.8%), from €77,894 to €61,702
- Accrued charges and deferred income -€8,804
no longer reported in 2024 (was €8,804)
- Write-downs -€47,064
no longer reported in 2024 (was €47,064)
- Gross operating margin -€38,279
down €38,279 (-54.2%), from €70,649 to €32,370
- Financial charges -€9,138
down €9,138 (-58.4%), from €15,637 to €6,499
- Financial income -€7,357
down €7,357 (-84.9%), from €8,662 to €1,305
- Depreciation +€3,317
up €3,317 (+18.9%), from €17,561 to €20,878
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.
Derived cash bridge
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 | €781,273 | €844,420 | +€63,147 | +8.1% |
| Fixed assets | 21/28 | €101,023 | €107,605 | +€6,582 | +6.5% |
| Tangible fixed assets | 22/27 | €98,023 | €104,605 | +€6,582 | +6.7% |
| Land and buildings | 22 | €91,260 | €74,377 | -€16,883 | -18.5% |
| Plant, machinery and equipment | 23 | €2,987 | €5,215 | +€2,228 | +74.6% |
| Furniture and vehicles | 24 | €3,776 | €25,013 | +€21,237 | +562% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €680,250 | €736,815 | +€56,564 | +8.3% |
| Amounts receivable within one year | 40/41 | €676,602 | €672,323 | -€4,279 | -0.6% |
| Trade receivables | 40 | €88,705 | €95,717 | +€7,012 | +7.9% |
| Other amounts receivable | 41 | €587,897 | €576,606 | -€11,292 | -1.9% |
| Cash at bank and in hand | 54/58 | €905 | €60,534 | +€59,628 | +6,586% |
| Deferred charges and accrued income | 490/1 | €2,743 | €3,958 | +€1,216 | +44.3% |
| Total equity and liabilities | 10/49 | €781,273 | €844,420 | +€63,147 | +8.1% |
| Equity | 10/15 | €126,949 | €129,744 | +€2,795 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,489 | €109,284 | +€2,795 | +2.6% |
| Provisions and deferred taxes | 16 | €37,000 | €37,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,000 | €37,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €37,000 | €37,000 | = | 0.0% |
| Amounts payable | 17/49 | €617,324 | €677,675 | +€60,352 | +9.8% |
| Amounts payable after more than one year | 17 | €77,894 | €61,702 | -€16,192 | -20.8% |
| Financial debts | 170/4 | €77,894 | €61,702 | -€16,192 | -20.8% |
| Amounts payable within one year | 42/48 | €530,626 | €615,973 | +€85,348 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €15,406 | €16,192 | +€786 | +5.1% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €15,377 | €66,628 | +€51,251 | +333% |
| Suppliers | 440/4 | €15,377 | €66,628 | +€51,251 | +333% |
| Taxes, remuneration and social security | 45 | €1,830 | €2,912 | +€1,082 | +59.1% |
| Taxes | 450/3 | €1,830 | €2,912 | +€1,082 | +59.1% |
| Other amounts payable | 47/48 | €473,013 | €505,242 | +€32,229 | +6.8% |
| Accrued charges and deferred income | 492/3 | €8,804 | - | -€8,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,561 | €20,878 | +€3,317 | +18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €47,064 | - | -€47,064 | |
| Other operating charges | 640/8 | €3,121 | €3,364 | +€243 | +7.8% |
| Gross operating margin | 9900 | €70,649 | €32,370 | -€38,279 | -54.2% |
| Operating profit (loss) | 9901 | €2,904 | €8,129 | +€5,225 | +180% |
| Financial income | 75/76B | €8,662 | €1,305 | -€7,357 | -84.9% |
| Recurring financial income | 75 | €8,662 | €1,305 | -€7,357 | -84.9% |
| Financial charges | 65/66B | €15,637 | €6,499 | -€9,138 | -58.4% |
| Recurring financial charges | 65 | €15,637 | €6,499 | -€9,138 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,071 | €2,935 | +€7,006 | |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€4,203 | €2,795 | +€6,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,203 | €2,795 | +€6,998 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.