MULTI-SERVICES: 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-SERVICES
Largest movements
- Deferred charges and accrued income -€13,987
no longer reported in 2024 (was €13,987)
- Receivables after one year -€4,647
down €4,647 (-6.4%), from €72,788 to €68,141
- Cash -€3,860
down €3,860 (-55.5%), from €6,958 to €3,097
mainly Tax, wage and social debts (-€23,000) and Net result for the year (-€2,912)
- Tangible fixed assets -€2,192
down €2,192 (-4.6%), from €47,853 to €45,661
of which Land and buildings: -€1,844
- Tax, wage and social debts -€23,000
down €23,000 (-14.8%), from €155,082 to €132,082
- Contributions +€7,859
up €7,859 (+10.9%), from €72,395 to €80,254
of which Contributions outside capital: +€80,254
- Reserves -€7,859
down €7,859 (-20.4%), from €38,609 to €30,750
of which Non-distributable reserves: -€7,859
- Profit (loss) carried forward -€2,912
down €2,912 (-2.4%), from -€122,771 to -€125,683
- Taxes -€41,607
no longer reported in 2024 (was €41,607)
- Gross operating margin -€11,272
down €11,272 (-75.5%), from €14,935 to €3,663
- Other operating charges -€8,279
down €8,279 (-89.9%), from €9,204 to €926
- Financial charges +€5,966
up €5,966 (+2,026%), from €294 to €6,260
of which Non-recurring financial charges: +€5,855
- Depreciation -€157
down €157 (-6.7%), from €2,350 to €2,192
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 | €143,537 | €117,699 | -€25,837 | -18.0% |
| Fixed assets | 21/28 | €47,853 | €45,661 | -€2,192 | -4.6% |
| Tangible fixed assets | 22/27 | €47,853 | €45,661 | -€2,192 | -4.6% |
| Land and buildings | 22 | €47,188 | €45,344 | -€1,844 | -3.9% |
| Furniture and vehicles | 24 | €665 | €317 | -€348 | -52.4% |
| Current assets | 29/58 | €95,684 | €72,039 | -€23,645 | -24.7% |
| Amounts receivable after more than one year | 29 | €72,788 | €68,141 | -€4,647 | -6.4% |
| Other amounts receivable | 291 | €72,788 | €68,141 | -€4,647 | -6.4% |
| Amounts receivable within one year | 40/41 | €1,951 | €800 | -€1,151 | -59.0% |
| Trade receivables | 40 | €1,151 | - | -€1,151 | |
| Other amounts receivable | 41 | €800 | €800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,958 | €3,097 | -€3,860 | -55.5% |
| Deferred charges and accrued income | 490/1 | €13,987 | - | -€13,987 | |
| Total equity and liabilities | 10/49 | €143,537 | €117,699 | -€25,837 | -18.0% |
| Equity | 10/15 | -€11,768 | -€14,679 | -€2,912 | -24.7% |
| Contributions | 10/11 | €72,395 | €80,254 | +€7,859 | +10.9% |
| Capital | 10 | €72,395 | - | -€72,395 | |
| Issued capital | 100 | €78,592 | - | -€78,592 | |
| Uncalled capital | 101 | €6,197 | - | -€6,197 | |
| Contributions outside capital | 11 | - | €80,254 | +€80,254 | |
| Share premium | 1100/10 | - | €80,254 | +€80,254 | |
| Reserves | 13 | €38,609 | €30,750 | -€7,859 | -20.4% |
| Non-distributable reserves | 130/1 | €7,859 | - | -€7,859 | |
| Legal reserve | 130 | €7,859 | - | -€7,859 | |
| Tax-exempt reserves | 132 | €10,750 | €10,750 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,771 | -€125,683 | -€2,912 | -2.4% |
| Amounts payable | 17/49 | €155,304 | €132,378 | -€22,926 | -14.8% |
| Amounts payable within one year | 42/48 | €155,304 | €132,378 | -€22,926 | -14.8% |
| Trade debts | 44 | €223 | €297 | +€74 | +33.3% |
| Suppliers | 440/4 | €223 | €297 | +€74 | +33.3% |
| Taxes, remuneration and social security | 45 | €155,082 | €132,082 | -€23,000 | -14.8% |
| Taxes | 450/3 | €155,082 | €132,082 | -€23,000 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,350 | €2,192 | -€157 | -6.7% |
| Other operating charges | 640/8 | €9,204 | €926 | -€8,279 | -89.9% |
| Gross operating margin | 9900 | €14,935 | €3,663 | -€11,272 | -75.5% |
| Operating profit (loss) | 9901 | €3,381 | €545 | -€2,836 | -83.9% |
| Financial income | 75/76B | €2,832 | €2,804 | -€28 | -1.0% |
| Recurring financial income | 75 | €2,832 | €2,804 | -€28 | -1.0% |
| Non-recurring financial income | 76B | €2,832 | - | -€2,832 | |
| Financial charges | 65/66B | €294 | €6,260 | +€5,966 | +2,026% |
| Recurring financial charges | 65 | €84 | €195 | +€111 | +131% |
| Non-recurring financial charges | 66B | €210 | €6,065 | +€5,855 | +2,786% |
| Profit (loss) for the period before taxes | 9903 | €5,919 | -€2,912 | -€8,831 | |
| Income taxes | 67/77 | €41,607 | - | -€41,607 | |
| Profit (loss) for the period | 9904 | -€35,688 | -€2,912 | +€32,776 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,688 | -€2,912 | +€32,776 | +91.8% |
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 16 October 2026 via checked.be.