Need A Hand: 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.
Need A Hand
Largest movements
- Receivables within one year +€18,685
up €18,685 (+55.1%), from €33,932 to €52,617
of which Other amounts receivable: +€11,900
- Tangible fixed assets -€9,158
down €9,158 (-2.4%), from €379,441 to €370,283
of which Land and buildings: -€7,538
- Reserves +€40,000
up €40,000 (+33.3%), from €120,300 to €160,300
- Debts after one year -€22,235
down €22,235 (-12.4%), from €179,769 to €157,534
- Other debts -€12,305
down €12,305 (-31.5%), from €39,075 to €26,770
- Trade debts -€10,638
down €10,638 (-32.1%), from €33,176 to €22,538
- Tax, wage and social debts +€7,367
up €7,367 (+12.2%), from €60,193 to €67,560
- Purchases and services -€60,209
down €60,209 (-23.1%), from €260,815 to €200,606
- Gross operating margin +€26,504
up €26,504 (+29.0%), from €91,281 to €117,785
- Turnover -€20,156
down €20,156 (-6.0%), from €338,547 to €318,391
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 | €623,674 | €629,389 | +€5,715 | +0.9% |
| Fixed assets | 21/28 | €389,841 | €380,682 | -€9,159 | -2.3% |
| Tangible fixed assets | 22/27 | €379,441 | €370,283 | -€9,158 | -2.4% |
| Land and buildings | 22 | €344,890 | €337,352 | -€7,538 | -2.2% |
| Plant, machinery and equipment | 23 | €26,803 | €22,880 | -€3,923 | -14.6% |
| Furniture and vehicles | 24 | €7,748 | €10,051 | +€2,303 | +29.7% |
| Financial fixed assets | 28 | €10,399 | €10,399 | -€0 | 0.0% |
| Current assets | 29/58 | €233,833 | €248,707 | +€14,874 | +6.4% |
| Stocks and contracts in progress | 3 | €9,954 | €10,900 | +€946 | +9.5% |
| Stocks | 30/36 | €9,954 | €10,900 | +€946 | +9.5% |
| Amounts receivable within one year | 40/41 | €33,932 | €52,617 | +€18,685 | +55.1% |
| Trade receivables | 40 | €10,832 | €17,617 | +€6,785 | +62.6% |
| Other amounts receivable | 41 | €23,100 | €35,000 | +€11,900 | +51.5% |
| Cash at bank and in hand | 54/58 | €182,183 | €180,011 | -€2,172 | -1.2% |
| Deferred charges and accrued income | 490/1 | €7,764 | €5,179 | -€2,585 | -33.3% |
| Total equity and liabilities | 10/49 | €623,674 | €629,389 | +€5,715 | +0.9% |
| Equity | 10/15 | €286,255 | €326,332 | +€40,077 | +14.0% |
| Contributions | 10/11 | €39,215 | €39,215 | -€0 | 0.0% |
| Reserves | 13 | €120,300 | €160,300 | +€40,000 | +33.3% |
| Distributable reserves | 133 | €120,300 | €160,300 | +€40,000 | +33.3% |
| Profit (loss) carried forward | 14 | €126,739 | €126,817 | +€78 | +0.1% |
| Amounts payable | 17/49 | €337,419 | €303,057 | -€34,362 | -10.2% |
| Amounts payable after more than one year | 17 | €179,769 | €157,534 | -€22,235 | -12.4% |
| Financial debts | 170/4 | €179,769 | €157,534 | -€22,235 | -12.4% |
| Amounts payable within one year | 42/48 | €157,638 | €139,102 | -€18,536 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €25,194 | €22,234 | -€2,960 | -11.7% |
| Trade debts | 44 | €33,176 | €22,538 | -€10,638 | -32.1% |
| Suppliers | 440/4 | €33,176 | €22,538 | -€10,638 | -32.1% |
| Taxes, remuneration and social security | 45 | €60,193 | €67,560 | +€7,367 | +12.2% |
| Taxes | 450/3 | €60,193 | €67,560 | +€7,367 | +12.2% |
| Other amounts payable | 47/48 | €39,075 | €26,770 | -€12,305 | -31.5% |
| Accrued charges and deferred income | 492/3 | €13 | €6,421 | +€6,408 | +49636.6% |
| Turnover | 70 | €338,547 | €318,391 | -€20,156 | -6.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €260,815 | €200,606 | -€60,209 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,398 | €13,748 | -€650 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €141 | - | -€141 | |
| Other operating charges | 640/8 | €6,123 | €5,389 | -€734 | -12.0% |
| Gross operating margin | 9900 | €91,281 | €117,785 | +€26,504 | +29.0% |
| Operating profit (loss) | 9901 | €70,619 | €98,648 | +€28,029 | +39.7% |
| Financial income | 75/76B | €144 | €2,507 | +€2,363 | +1641.9% |
| Recurring financial income | 75 | €144 | €2,507 | +€2,363 | +1641.9% |
| Financial charges | 65/66B | €5,460 | €5,034 | -€426 | -7.8% |
| Recurring financial charges | 65 | €5,460 | €5,034 | -€426 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €65,303 | €96,121 | +€30,818 | +47.2% |
| Income taxes | 67/77 | €27,917 | €28,043 | +€126 | +0.5% |
| Profit (loss) for the period | 9904 | €37,387 | €68,078 | +€30,691 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,387 | €68,078 | +€30,691 | +82.1% |
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.