NUMOPIC: 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.
NUMOPIC
Largest movements
- Cash +€202,070
up €202,070 (+233.5%), from €86,539 to €288,609
mainly Receivables within one year (+€117,333) and Net result for the year (+€91,566)
- Receivables within one year -€117,333
down €117,333 (-63.5%), from €184,863 to €67,531
of which Trade receivables: -€117,556
- Reserves +€91,566
up €91,566 (+59.4%), from €154,044 to €245,610
- Tax, wage and social debts +€32,647
up €32,647 (+73.3%), from €44,566 to €77,213
- Trade debts -€21,932
down €21,932 (-60.5%), from €36,232 to €14,300
- Other debts -€17,183
down €17,183 (-44.1%), from €38,960 to €21,777
- Gross operating margin -€81,493
down €81,493 (-40.9%), from €199,253 to €117,760
- Taxes -€20,618
down €20,618 (-46.3%), from €44,566 to €23,947
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 | €276,301 | €361,400 | +€85,099 | +30.8% |
| Fixed assets | 21/28 | €4,728 | €5,090 | +€362 | +7.7% |
| Tangible fixed assets | 22/27 | €4,217 | €4,579 | +€362 | +8.6% |
| Furniture and vehicles | 24 | €4,217 | €4,579 | +€362 | +8.6% |
| Financial fixed assets | 28 | €511 | €511 | = | 0.0% |
| Current assets | 29/58 | €271,573 | €356,310 | +€84,737 | +31.2% |
| Amounts receivable within one year | 40/41 | €184,863 | €67,531 | -€117,333 | -63.5% |
| Trade receivables | 40 | €183,919 | €66,363 | -€117,556 | -63.9% |
| Other amounts receivable | 41 | €945 | €1,168 | +€223 | +23.6% |
| Cash at bank and in hand | 54/58 | €86,539 | €288,609 | +€202,070 | +233.5% |
| Deferred charges and accrued income | 490/1 | €170 | €170 | = | 0.0% |
| Total equity and liabilities | 10/49 | €276,301 | €361,400 | +€85,099 | +30.8% |
| Equity | 10/15 | €156,544 | €248,110 | +€91,566 | +58.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €154,044 | €245,610 | +€91,566 | +59.4% |
| Distributable reserves | 133 | €154,044 | €245,610 | +€91,566 | +59.4% |
| Amounts payable | 17/49 | €119,757 | €113,290 | -€6,467 | -5.4% |
| Amounts payable within one year | 42/48 | €119,757 | €113,290 | -€6,467 | -5.4% |
| Trade debts | 44 | €36,232 | €14,300 | -€21,932 | -60.5% |
| Suppliers | 440/4 | €36,232 | €14,300 | -€21,932 | -60.5% |
| Taxes, remuneration and social security | 45 | €44,566 | €77,213 | +€32,647 | +73.3% |
| Taxes | 450/3 | €44,566 | €77,213 | +€32,647 | +73.3% |
| Other amounts payable | 47/48 | €38,960 | €21,777 | -€17,183 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €1,751 | +€1,637 | +1432.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €199,253 | €117,760 | -€81,493 | -40.9% |
| Operating profit (loss) | 9901 | €198,754 | €115,621 | -€83,133 | -41.8% |
| Financial income | 75/76B | €6 | €4 | -€1 | -25.1% |
| Recurring financial income | 75 | €6 | €4 | -€1 | -25.1% |
| Financial charges | 65/66B | €150 | €112 | -€38 | -25.4% |
| Recurring financial charges | 65 | €150 | €112 | -€38 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €198,610 | €115,514 | -€83,096 | -41.8% |
| Income taxes | 67/77 | €44,566 | €23,947 | -€20,618 | -46.3% |
| Profit (loss) for the period | 9904 | €154,044 | €91,566 | -€62,478 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €154,044 | €91,566 | -€62,478 | -40.6% |
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 29 September 2026 via checked.be.