PANO-EXTRA: 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.
PANO-EXTRA
Largest movements
- Receivables within one year -€150,874
down €150,874 (-43.8%), from €344,799 to €193,926
of which Trade receivables: -€152,644
- Profit (loss) carried forward -€174,437
down €174,437 (-88.1%), from €197,987 to €23,550
- Trade debts +€67,027
up €67,027 (+101.5%), from €66,025 to €133,051
- Tax, wage and social debts -€41,525
down €41,525 (-27.8%), from €149,531 to €108,006
of which Remuneration and social security: -€68,181
- Gross operating margin -€261,655
down €261,655 (-29.3%), from €892,165 to €630,510
- Staff costs +€55,878
up €55,878 (+8.1%), from €690,328 to €746,206
- Taxes +€45,417
new in 2024: €45,417
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 | €417,381 | €264,607 | -€152,774 | -36.6% |
| Fixed assets | 21/28 | €69,440 | €69,440 | = | 0.0% |
| Financial fixed assets | 28 | €69,440 | €69,440 | = | 0.0% |
| Current assets | 29/58 | €347,941 | €195,167 | -€152,774 | -43.9% |
| Amounts receivable within one year | 40/41 | €344,799 | €193,926 | -€150,874 | -43.8% |
| Trade receivables | 40 | €344,799 | €192,155 | -€152,644 | -44.3% |
| Other amounts receivable | 41 | - | €1,771 | +€1,771 | |
| Cash at bank and in hand | 54/58 | €3,142 | €1,241 | -€1,900 | -60.5% |
| Total equity and liabilities | 10/49 | €417,381 | €264,607 | -€152,774 | -36.6% |
| Equity | 10/15 | €197,987 | €23,550 | -€174,437 | -88.1% |
| Profit (loss) carried forward | 14 | €197,987 | €23,550 | -€174,437 | -88.1% |
| Amounts payable | 17/49 | €219,394 | €241,057 | +€21,663 | +9.9% |
| Amounts payable within one year | 42/48 | €219,394 | €241,057 | +€21,663 | +9.9% |
| Trade debts | 44 | €66,025 | €133,051 | +€67,027 | +101.5% |
| Suppliers | 440/4 | €66,025 | €133,051 | +€67,027 | +101.5% |
| Taxes, remuneration and social security | 45 | €149,531 | €108,006 | -€41,525 | -27.8% |
| Taxes | 450/3 | €49,960 | €76,616 | +€26,656 | +53.4% |
| Remuneration and social security | 454/9 | €99,570 | €31,390 | -€68,181 | -68.5% |
| Other amounts payable | 47/48 | €3,839 | - | -€3,839 | |
| Remuneration, social security and pensions | 62 | €690,328 | €746,206 | +€55,878 | +8.1% |
| Other operating charges | 640/8 | €3,679 | €10,783 | +€7,104 | +193.1% |
| Gross operating margin | 9900 | €892,165 | €630,510 | -€261,655 | -29.3% |
| Operating profit (loss) | 9901 | €198,157 | -€126,479 | -€324,637 | |
| Financial charges | 65/66B | €171 | €2,541 | +€2,370 | +1388.2% |
| Recurring financial charges | 65 | €171 | €2,541 | +€2,370 | +1388.2% |
| Profit (loss) for the period before taxes | 9903 | €197,987 | -€129,020 | -€327,007 | |
| Income taxes | 67/77 | - | €45,417 | +€45,417 | |
| Profit (loss) for the period | 9904 | €197,987 | -€174,437 | -€372,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €197,987 | -€174,437 | -€372,423 |
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 8 October 2026 via checked.be.