PLANNING: 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.
PLANNING
Largest movements
- Receivables within one year +€79,164
up €79,164 (+13.4%), from €589,158 to €668,322
of which Trade receivables: +€77,042
- Cash +€49,302
up €49,302 (+996.6%), from €4,947 to €54,250
mainly Net result for the year (+€80,091) and Trade debts (+€70,489)
- Reserves +€80,091
up €80,091 (+25.5%), from €313,886 to €393,976
of which Distributable reserves: +€80,091
- Trade debts +€70,489
up €70,489 (+57.1%), from €123,430 to €193,919
- Tax, wage and social debts -€22,113
down €22,113 (-38.5%), from €57,385 to €35,272
- Write-downs -€91,293
no longer reported in 2024 (was €91,293)
- Gross operating margin -€29,733
down €29,733 (-22.7%), from €130,708 to €100,975
- Taxes +€17,080
up €17,080 (+132.2%), from €12,919 to €30,000
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 | €1,126,109 | €1,254,576 | +€128,467 | +11.4% |
| Fixed assets | 21/28 | €532,004 | €532,004 | = | 0.0% |
| Financial fixed assets | 28 | €532,004 | €532,004 | = | 0.0% |
| Current assets | 29/58 | €594,105 | €722,572 | +€128,467 | +21.6% |
| Amounts receivable within one year | 40/41 | €589,158 | €668,322 | +€79,164 | +13.4% |
| Trade receivables | 40 | €229,635 | €306,677 | +€77,042 | +33.5% |
| Other amounts receivable | 41 | €359,523 | €361,645 | +€2,122 | +0.6% |
| Cash at bank and in hand | 54/58 | €4,947 | €54,250 | +€49,302 | +996.6% |
| Total equity and liabilities | 10/49 | €1,126,109 | €1,254,576 | +€128,467 | +11.4% |
| Equity | 10/15 | €545,294 | €625,385 | +€80,091 | +14.7% |
| Contributions | 10/11 | €231,409 | €231,409 | = | 0.0% |
| Capital | 10 | €231,409 | €231,409 | = | 0.0% |
| Issued capital | 100 | €231,409 | €231,409 | = | 0.0% |
| Reserves | 13 | €313,886 | €393,976 | +€80,091 | +25.5% |
| Non-distributable reserves | 130/1 | €23,141 | €23,141 | = | 0.0% |
| Legal reserve | 130 | €23,141 | €23,141 | = | 0.0% |
| Distributable reserves | 133 | €290,745 | €370,835 | +€80,091 | +27.5% |
| Amounts payable | 17/49 | €580,815 | €629,191 | +€48,376 | +8.3% |
| Amounts payable within one year | 42/48 | €580,815 | €629,191 | +€48,376 | +8.3% |
| Trade debts | 44 | €123,430 | €193,919 | +€70,489 | +57.1% |
| Suppliers | 440/4 | €123,430 | €193,919 | +€70,489 | +57.1% |
| Taxes, remuneration and social security | 45 | €57,385 | €35,272 | -€22,113 | -38.5% |
| Taxes | 450/3 | €57,385 | €35,272 | -€22,113 | -38.5% |
| Other amounts payable | 47/48 | €400,000 | €400,000 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €91,293 | - | -€91,293 | |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €130,708 | €100,975 | -€29,733 | -22.7% |
| Operating profit (loss) | 9901 | €38,455 | €100,007 | +€61,553 | +160.1% |
| Financial income | 75/76B | €10,325 | €10,379 | +€54 | +0.5% |
| Recurring financial income | 75 | €10,325 | €10,379 | +€54 | +0.5% |
| Financial charges | 65/66B | €371 | €296 | -€75 | -20.2% |
| Recurring financial charges | 65 | €371 | €296 | -€75 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €48,409 | €110,090 | +€61,681 | +127.4% |
| Income taxes | 67/77 | €12,919 | €30,000 | +€17,080 | +132.2% |
| Profit (loss) for the period | 9904 | €35,490 | €80,091 | +€44,601 | +125.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,490 | €80,091 | +€44,601 | +125.7% |
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 12 October 2026 via checked.be.