NASTA CONSEIL: 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.
What changed
NASTA CONSEIL
NACE 43.211, General electrical installation work
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€264,211
2023 · -€534,625+€798,836
Equity
€14.4m
2023 · €14.2m+€264,211
Cash
€189,390
2023 · €97,412+€91,978
Balance sheet total
€23.0m
2023 · €21.3m+€1.7m
Largest movements
Assets
- Receivables within one year +€2.3m
up €2.3m (+21.5%), from €10.5m to €12.8m
of which Other amounts receivable: +€2.3m
- Current investments -€341,519
down €341,519 (-7.6%), from €4.5m to €4.2m
- Tangible fixed assets -€311,793
down €311,793 (-88.7%), from €351,620 to €39,826
of which Land and buildings: -€324,474
Equity and liabilities
- Other debts +€1.5m
up €1.5m (+30.1%), from €5.0m to €6.5m
- Profit (loss) carried forward +€464,038
no longer reported in 2024 (was -€464,038)
Income statement
- Other operating charges -€338,362
down €338,362 (-97.1%), from €348,338 to €9,976
- Gross operating margin +€124,796
up €124,796, from -€98,320 to €26,475
- Financial charges -€104,724
down €104,724 (-36.6%), from €286,420 to €181,695
- Financial income +€50,418
up €50,418 (+12.3%), from €409,339 to €459,757
- Write-downs -€27,250
no longer reported in 2024 (was €27,250)
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.
Result 2023
-€534,625
Gross operating margin
+€124,796
Staff costs
+€18,445
Depreciation
-€77
Write-downs
+€27,250
Other operating charges
+€338,362
Other operating items
+€138,751
Financial income
+€50,418
Financial charges
+€104,724
Taxes
+€1,706
Deferred taxes and other
-€5,539
Result 2024
€264,211
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.
From operations
-€506,765
Investment
+€594,979
Financing
+€3,763
Cash 2023
€97,412
From operations (derived)
-€506,765
Net result for the year
+€264,211
Depreciation
+€19,133
Receivables within one year
-€2.3m
Deferred charges and accrued income
-€1,283
Trade debts
-€10,382
Tax, wage and social debts
-€19,040
Other debts
+€1.5m
Investment (derived)
+€594,979
Investment in fixed assets (net)
+€253,460
Current investments
+€341,519
Financing
+€3,763
Short-term financial debts
+€3,763
Cash 2024
€189,390
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,304,632 | €23,047,419 | +€1.7m | +8.2% |
| Fixed assets | 21/28 | €6,178,120 | €5,905,526 | -€272,593 | -4.4% |
| Tangible fixed assets | 22/27 | €351,620 | €39,826 | -€311,793 | -88.7% |
| Land and buildings | 22 | €340,701 | €16,227 | -€324,474 | -95.2% |
| Furniture and vehicles | 24 | €10,919 | €23,600 | +€12,681 | +116.1% |
| Financial fixed assets | 28 | €5,826,500 | €5,865,700 | +€39,200 | +0.7% |
| Current assets | 29/58 | €15,126,512 | €17,141,893 | +€2.0m | +13.3% |
| Amounts receivable within one year | 40/41 | €10,510,738 | €12,774,377 | +€2.3m | +21.5% |
| Trade receivables | 40 | €33,566 | €23,608 | -€9,958 | -29.7% |
| Other amounts receivable | 41 | €10,477,172 | €12,750,770 | +€2.3m | +21.7% |
| Current investments | 50/53 | €4,514,692 | €4,173,173 | -€341,519 | -7.6% |
| Cash at bank and in hand | 54/58 | €97,412 | €189,390 | +€91,978 | +94.4% |
| Deferred charges and accrued income | 490/1 | €3,670 | €4,953 | +€1,283 | +35.0% |
| Total equity and liabilities | 10/49 | €21,304,632 | €23,047,419 | +€1.7m | +8.2% |
| Equity | 10/15 | €14,181,947 | €14,446,158 | +€264,211 | +1.9% |
| Contributions | 10/11 | €137,568 | €137,568 | = | 0.0% |
| Capital | 10 | €137,568 | €137,568 | = | 0.0% |
| Issued capital | 100 | €137,568 | €137,568 | = | 0.0% |
| Reserves | 13 | €14,508,417 | €14,308,590 | -€199,828 | -1.4% |
| Non-distributable reserves | 130/1 | €13,757 | €13,757 | = | 0.0% |
| Legal reserve | 130 | €13,757 | €13,757 | = | 0.0% |
| Distributable reserves | 133 | €14,494,660 | €14,294,833 | -€199,828 | -1.4% |
| Profit (loss) carried forward | 14 | -€464,038 | - | +€464,038 | |
| Amounts payable | 17/49 | €7,122,685 | €8,601,262 | +€1.5m | +20.8% |
| Amounts payable within one year | 42/48 | €7,122,685 | €8,601,262 | +€1.5m | +20.8% |
| Financial debts | 43 | €2,081,044 | €2,084,807 | +€3,763 | +0.2% |
| Credit institutions | 430/8 | €2,081,044 | €2,084,807 | +€3,763 | +0.2% |
| Trade debts | 44 | €21,642 | €11,260 | -€10,382 | -48.0% |
| Suppliers | 440/4 | €21,642 | €11,260 | -€10,382 | -48.0% |
| Taxes, remuneration and social security | 45 | €24,027 | €4,987 | -€19,040 | -79.2% |
| Taxes | 450/3 | €11,548 | - | -€11,548 | |
| Remuneration and social security | 454/9 | €12,479 | €4,987 | -€7,492 | -60.0% |
| Other amounts payable | 47/48 | €4,995,972 | €6,500,208 | +€1.5m | +30.1% |
| Non-recurring operating income | 76A | €3,444 | - | -€3,444 | |
| Remuneration, social security and pensions | 62 | €29,002 | €10,557 | -€18,445 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,056 | €19,133 | +€77 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,250 | - | -€27,250 | |
| Other operating charges | 640/8 | €348,338 | €9,976 | -€338,362 | -97.1% |
| Non-recurring operating charges | 66A | €138,751 | - | -€138,751 | |
| Gross operating margin | 9900 | -€98,320 | €26,475 | +€124,796 | |
| Operating profit (loss) | 9901 | -€660,717 | -€13,191 | +€647,526 | +98.0% |
| Financial income | 75/76B | €409,339 | €459,757 | +€50,418 | +12.3% |
| Recurring financial income | 75 | €409,339 | €459,757 | +€50,418 | +12.3% |
| Financial charges | 65/66B | €286,420 | €181,695 | -€104,724 | -36.6% |
| Recurring financial charges | 65 | €286,420 | €181,695 | -€104,724 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€537,799 | €264,870 | +€802,669 | |
| Transfer from deferred taxes | 780 | €5,539 | - | -€5,539 | |
| Income taxes | 67/77 | €2,366 | €659 | -€1,706 | -72.1% |
| Profit (loss) for the period | 9904 | -€534,625 | €264,211 | +€798,836 | |
| Transfer from tax-exempt reserves | 789 | €723,578 | - | -€723,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €188,953 | €264,211 | +€75,258 | +39.8% |
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 10 October 2026 via checked.be.