NEXT STEP 97: 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.
NEXT STEP 97
Largest movements
- Tangible fixed assets +€245,823
up €245,823 (+661.0%), from €37,188 to €283,012
of which Land and buildings: +€255,980
- Cash -€47,289
down €47,289 (-56.4%), from €83,810 to €36,520
mainly Investment in fixed assets (net) (-€271,714) and Tax, wage and social debts (-€700)
- Debts after one year +€159,273
up €159,273 (+3983.5%), from €3,998 to €163,272
- Trade debts +€20,980
up €20,980 (+297.0%), from €7,065 to €28,046
- Profit (loss) carried forward +€13,186
up €13,186 (+14.6%), from €90,593 to €103,778
- Depreciation +€7,998
up €7,998 (+44.7%), from €17,893 to €25,891
- Financial charges +€6,384
up €6,384 (+627.7%), from €1,017 to €7,401
- Gross operating margin +€6,077
up €6,077 (+13.2%), from €45,920 to €51,997
- Taxes -€2,005
down €2,005 (-28.9%), from €6,937 to €4,932
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 | €167,915 | €365,591 | +€197,676 | +117.7% |
| Fixed assets | 21/28 | €46,028 | €291,852 | +€245,823 | +534.1% |
| Tangible fixed assets | 22/27 | €37,188 | €283,012 | +€245,823 | +661.0% |
| Land and buildings | 22 | - | €255,980 | +€255,980 | |
| Furniture and vehicles | 24 | €37,188 | €27,031 | -€10,157 | -27.3% |
| Financial fixed assets | 28 | €8,840 | €8,840 | = | 0.0% |
| Current assets | 29/58 | €121,887 | €73,740 | -€48,147 | -39.5% |
| Amounts receivable within one year | 40/41 | €38,077 | €37,219 | -€858 | -2.3% |
| Trade receivables | 40 | €37,973 | €37,149 | -€824 | -2.2% |
| Other amounts receivable | 41 | €104 | €70 | -€34 | -32.7% |
| Cash at bank and in hand | 54/58 | €83,810 | €36,520 | -€47,289 | -56.4% |
| Total equity and liabilities | 10/49 | €167,915 | €365,591 | +€197,676 | +117.7% |
| Equity | 10/15 | €104,853 | €118,038 | +€13,186 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €90,593 | €103,778 | +€13,186 | +14.6% |
| Amounts payable | 17/49 | €63,062 | €247,553 | +€184,490 | +292.6% |
| Amounts payable after more than one year | 17 | €3,998 | €163,272 | +€159,273 | +3983.5% |
| Financial debts | 170/4 | €3,998 | €163,272 | +€159,273 | +3983.5% |
| Amounts payable within one year | 42/48 | €59,064 | €84,281 | +€25,217 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €7,611 | €11,024 | +€3,413 | +44.8% |
| Trade debts | 44 | €7,065 | €28,046 | +€20,980 | +297.0% |
| Suppliers | 440/4 | €7,065 | €28,046 | +€20,980 | +297.0% |
| Taxes, remuneration and social security | 45 | €6,808 | €6,108 | -€700 | -10.3% |
| Taxes | 450/3 | €6,808 | €6,108 | -€700 | -10.3% |
| Other amounts payable | 47/48 | €37,580 | €39,104 | +€1,524 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,893 | €25,891 | +€7,998 | +44.7% |
| Other operating charges | 640/8 | €200 | €587 | +€387 | +193.7% |
| Gross operating margin | 9900 | €45,920 | €51,997 | +€6,077 | +13.2% |
| Operating profit (loss) | 9901 | €27,827 | €25,519 | -€2,308 | -8.3% |
| Financial charges | 65/66B | €1,017 | €7,401 | +€6,384 | +627.7% |
| Recurring financial charges | 65 | €1,017 | €7,401 | +€6,384 | +627.7% |
| Profit (loss) for the period before taxes | 9903 | €26,810 | €18,118 | -€8,692 | -32.4% |
| Income taxes | 67/77 | €6,937 | €4,932 | -€2,005 | -28.9% |
| Profit (loss) for the period | 9904 | €19,873 | €13,186 | -€6,687 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,873 | €13,186 | -€6,687 | -33.6% |
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 11 October 2026 via checked.be.