MULTISALE: 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.
MULTISALE
Largest movements
- Receivables within one year -€15,272
down €15,272 (-97.2%), from €15,719 to €447
of which Trade receivables: -€15,719
- Tangible fixed assets +€560
up €560 (+6.4%), from €8,678 to €9,238
of which Land and buildings: +€902
- Trade debts -€22,677
no longer reported in 2024 (was €22,677)
- Debts after one year +€6,000
up €6,000 (+31.6%), from €19,000 to €25,000
- Profit (loss) carried forward -€4,784
down €4,784 (-18.7%), from -€25,592 to -€30,376
- Other debts +€3,775
up €3,775 (+801.1%), from €471 to €4,247
- Accrued charges and deferred income +€2,974
new in 2024: €2,974
- Gross operating margin -€5,917
down €5,917, from €2,472 to -€3,445
- Depreciation +€587
up €587 (+78.0%), from €753 to €1,340
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 | €24,397 | €9,685 | -€14,712 | -60.3% |
| Fixed assets | 21/28 | €8,678 | €9,238 | +€560 | +6.4% |
| Tangible fixed assets | 22/27 | €8,678 | €9,238 | +€560 | +6.4% |
| Land and buildings | 22 | €7,807 | €8,710 | +€902 | +11.6% |
| Furniture and vehicles | 24 | €871 | €528 | -€343 | -39.3% |
| Current assets | 29/58 | €15,719 | €447 | -€15,272 | -97.2% |
| Amounts receivable within one year | 40/41 | €15,719 | €447 | -€15,272 | -97.2% |
| Trade receivables | 40 | €15,719 | - | -€15,719 | |
| Other amounts receivable | 41 | - | €447 | +€447 | |
| Total equity and liabilities | 10/49 | €24,397 | €9,685 | -€14,712 | -60.3% |
| Equity | 10/15 | -€17,751 | -€22,536 | -€4,784 | -27.0% |
| Contributions | 10/11 | €7,841 | €7,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,592 | -€30,376 | -€4,784 | -18.7% |
| Amounts payable | 17/49 | €42,149 | €32,221 | -€9,928 | -23.6% |
| Amounts payable after more than one year | 17 | €19,000 | €25,000 | +€6,000 | +31.6% |
| Financial debts | 170/4 | €19,000 | €25,000 | +€6,000 | +31.6% |
| Amounts payable within one year | 42/48 | €23,149 | €4,247 | -€18,902 | -81.7% |
| Trade debts | 44 | €22,677 | - | -€22,677 | |
| Suppliers | 440/4 | €22,677 | - | -€22,677 | |
| Other amounts payable | 47/48 | €471 | €4,247 | +€3,775 | +801.1% |
| Accrued charges and deferred income | 492/3 | - | €2,974 | +€2,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €1,340 | +€587 | +78.0% |
| Gross operating margin | 9900 | €2,472 | -€3,445 | -€5,917 | |
| Operating profit (loss) | 9901 | €1,720 | -€4,784 | -€6,504 | |
| Profit (loss) for the period before taxes | 9903 | €1,720 | -€4,784 | -€6,504 | |
| Profit (loss) for the period | 9904 | €1,720 | -€4,784 | -€6,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,720 | -€4,784 | -€6,504 |
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 7 October 2026 via checked.be.