PAUSE ATTITUDE: 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.
PAUSE ATTITUDE
Largest movements
- Receivables within one year +€98,390
up €98,390 (+219%), from €44,925 to €143,315
of which Trade receivables: +€79,975
- Tangible fixed assets +€18,560
new in 2024: €18,560
- Cash +€4,734
up €4,734 (+59.3%), from €7,990 to €12,724
mainly Trade debts (+€101,710) and Net result for the year (+€22,286)
- Trade debts +€101,710
up €101,710 (+271%), from €37,476 to €139,187
- Profit (loss) carried forward +€22,286
up €22,286 (+296%), from €7,517 to €29,803
- Financial income -€34,320
down €34,320 (-100.0%), from €34,327 to €7
- Gross operating margin +€9,964
up €9,964 (+66.7%), from €14,945 to €24,909
- Other operating charges +€629
up €629 (+164%), from €384 to €1,014
- Financial charges -€541
down €541 (-25.2%), from €2,149 to €1,608
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 | €52,975 | €175,290 | +€122,315 | +231% |
| Fixed assets | 21/28 | - | €18,560 | +€18,560 | |
| Tangible fixed assets | 22/27 | - | €18,560 | +€18,560 | |
| Furniture and vehicles | 24 | - | €18,560 | +€18,560 | |
| Current assets | 29/58 | €52,975 | €156,730 | +€103,755 | +196% |
| Amounts receivable within one year | 40/41 | €44,925 | €143,315 | +€98,390 | +219% |
| Trade receivables | 40 | €42,912 | €122,887 | +€79,975 | +186% |
| Other amounts receivable | 41 | €2,013 | €20,427 | +€18,415 | +915% |
| Cash at bank and in hand | 54/58 | €7,990 | €12,724 | +€4,734 | +59.3% |
| Deferred charges and accrued income | 490/1 | €60 | €691 | +€631 | +1,050% |
| Total equity and liabilities | 10/49 | €52,975 | €175,290 | +€122,315 | +231% |
| Equity | 10/15 | €13,817 | €36,103 | +€22,286 | +161% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | €6,300 | - | -€6,300 | |
| Other | 1109/19 | €6,300 | - | -€6,300 | |
| Profit (loss) carried forward | 14 | €7,517 | €29,803 | +€22,286 | +296% |
| Amounts payable | 17/49 | €39,157 | €139,187 | +€100,029 | +255% |
| Amounts payable within one year | 42/48 | €39,157 | €139,187 | +€100,029 | +255% |
| Trade debts | 44 | €37,476 | €139,187 | +€101,710 | +271% |
| Suppliers | 440/4 | €37,476 | €139,187 | +€101,710 | +271% |
| Other amounts payable | 47/48 | €1,681 | - | -€1,681 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8 | +€8 | |
| Other operating charges | 640/8 | €384 | €1,014 | +€629 | +164% |
| Gross operating margin | 9900 | €14,945 | €24,909 | +€9,964 | +66.7% |
| Operating profit (loss) | 9901 | €14,561 | €23,887 | +€9,326 | +64.1% |
| Financial income | 75/76B | €34,327 | €7 | -€34,320 | -100.0% |
| Recurring financial income | 75 | €34,327 | €7 | -€34,320 | -100.0% |
| Financial charges | 65/66B | €2,149 | €1,608 | -€541 | -25.2% |
| Recurring financial charges | 65 | €2,149 | €1,608 | -€541 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €46,738 | €22,286 | -€24,452 | -52.3% |
| Profit (loss) for the period | 9904 | €46,738 | €22,286 | -€24,452 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,738 | €22,286 | -€24,452 | -52.3% |
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 15 October 2026 via checked.be.