OOST PIECES: 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.
OOST PIECES
Largest movements
- Cash +€65,788
up €65,788 (+804%), from €8,178 to €73,966
mainly Trade debts (+€39,319) and Net result for the year (+€31,316)
- Receivables within one year +€26,353
up €26,353 (+12.7%), from €207,707 to €234,059
of which Trade receivables: +€24,517
- Trade debts +€39,319
up €39,319 (+30.2%), from €130,174 to €169,493
- Profit (loss) carried forward +€31,316
up €31,316 (+19.7%), from €159,263 to €190,579
- Tax, wage and social debts +€25,593
up €25,593 (+105%), from €24,290 to €49,883
of which Taxes: +€24,293
- Staff costs -€23,418
down €23,418 (-32.5%), from €72,131 to €48,713
- Depreciation -€5,541
down €5,541 (-56.5%), from €9,808 to €4,268
- Taxes +€5,071
up €5,071 (+105%), from €4,846 to €9,917
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.
Derived cash bridge
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 | €352,409 | €444,810 | +€92,401 | +26.2% |
| Fixed assets | 21/28 | €17,153 | €14,640 | -€2,513 | -14.7% |
| Tangible fixed assets | 22/27 | €16,153 | €13,640 | -€2,513 | -15.6% |
| Plant, machinery and equipment | 23 | - | €781 | +€781 | |
| Furniture and vehicles | 24 | €7,115 | €6,771 | -€344 | -4.8% |
| Leasing and similar rights | 25 | €9,038 | €6,087 | -€2,951 | -32.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €335,256 | €430,170 | +€94,914 | +28.3% |
| Stocks and contracts in progress | 3 | €115,642 | €117,322 | +€1,680 | +1.5% |
| Stocks | 30/36 | €115,642 | €117,322 | +€1,680 | +1.5% |
| Amounts receivable within one year | 40/41 | €207,707 | €234,059 | +€26,353 | +12.7% |
| Trade receivables | 40 | €201,966 | €226,483 | +€24,517 | +12.1% |
| Other amounts receivable | 41 | €5,741 | €7,576 | +€1,836 | +32.0% |
| Cash at bank and in hand | 54/58 | €8,178 | €73,966 | +€65,788 | +804% |
| Deferred charges and accrued income | 490/1 | €3,729 | €4,823 | +€1,094 | +29.3% |
| Total equity and liabilities | 10/49 | €352,409 | €444,810 | +€92,401 | +26.2% |
| Equity | 10/15 | €180,300 | €211,615 | +€31,316 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,436 | €2,436 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,436 | €2,436 | = | 0.0% |
| Legal reserve | 130 | €2,436 | €2,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,263 | €190,579 | +€31,316 | +19.7% |
| Amounts payable | 17/49 | €172,109 | €233,195 | +€61,086 | +35.5% |
| Amounts payable after more than one year | 17 | €8,247 | €6,586 | -€1,661 | -20.1% |
| Financial debts | 170/4 | €8,247 | €6,586 | -€1,661 | -20.1% |
| Amounts payable within one year | 42/48 | €163,862 | €226,609 | +€62,747 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €5,628 | €3,464 | -€2,165 | -38.5% |
| Trade debts | 44 | €130,174 | €169,493 | +€39,319 | +30.2% |
| Suppliers | 440/4 | €130,174 | €169,493 | +€39,319 | +30.2% |
| Advances received on contracts in progress | 46 | €1,847 | €1,847 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €24,290 | €49,883 | +€25,593 | +105% |
| Taxes | 450/3 | €8,091 | €32,384 | +€24,293 | +300% |
| Remuneration and social security | 454/9 | €16,199 | €17,499 | +€1,300 | +8.0% |
| Other amounts payable | 47/48 | €1,923 | €1,923 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €72,131 | €48,713 | -€23,418 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,808 | €4,268 | -€5,541 | -56.5% |
| Other operating charges | 640/8 | €1,737 | €1,580 | -€157 | -9.0% |
| Gross operating margin | 9900 | €96,973 | €97,618 | +€645 | +0.7% |
| Operating profit (loss) | 9901 | €13,297 | €43,059 | +€29,761 | +224% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,550% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,550% |
| Financial charges | 65/66B | €1,128 | €1,826 | +€698 | +61.9% |
| Recurring financial charges | 65 | €1,128 | €1,826 | +€698 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €12,169 | €41,233 | +€29,064 | +239% |
| Income taxes | 67/77 | €4,846 | €9,917 | +€5,071 | +105% |
| Profit (loss) for the period | 9904 | €7,323 | €31,316 | +€23,992 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €7,323 | €31,316 | +€23,992 | +328% |
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 31 October 2026 via checked.be.