PopUp: 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.
PopUp
Largest movements
- Receivables within one year +€54,473
up €54,473 (+118.4%), from €46,023 to €100,496
of which Trade receivables: +€28,725
- Cash -€17,560
down €17,560 (-74.9%), from €23,455 to €5,895
mainly Receivables within one year (-€54,473) and Contributions, distributions and other (-€16,000)
- Tangible fixed assets -€15,383
down €15,383 (-6.1%), from €250,683 to €235,300
of which Land and buildings: -€11,261
- Reserves +€27,717
up €27,717 (+10.6%), from €261,196 to €288,913
of which Distributable reserves: +€27,717
- Other debts +€16,000
new in 2024: €16,000
- Debts after one year -€10,709
no longer reported in 2024 (was €10,709)
- Current portion of long-term debt -€7,851
down €7,851 (-42.3%), from €18,560 to €10,709
- Tax, wage and social debts -€4,574
down €4,574 (-21.2%), from €21,589 to €17,015
- Gross operating margin +€11,202
up €11,202 (+14.6%), from €76,501 to €87,703
- Taxes +€2,385
up €2,385 (+15.7%), from €15,220 to €17,605
- Other operating charges +€1,747
up €1,747 (+121.7%), from €1,436 to €3,183
- Depreciation +€888
up €888 (+4.3%), from €20,549 to €21,437
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 | €320,163 | €341,693 | +€21,530 | +6.7% |
| Fixed assets | 21/28 | €250,683 | €235,300 | -€15,383 | -6.1% |
| Tangible fixed assets | 22/27 | €250,683 | €235,300 | -€15,383 | -6.1% |
| Land and buildings | 22 | €241,739 | €230,478 | -€11,261 | -4.7% |
| Furniture and vehicles | 24 | €8,944 | €4,822 | -€4,122 | -46.1% |
| Current assets | 29/58 | €69,480 | €106,393 | +€36,913 | +53.1% |
| Amounts receivable within one year | 40/41 | €46,023 | €100,496 | +€54,473 | +118.4% |
| Trade receivables | 40 | €19,216 | €47,941 | +€28,725 | +149.5% |
| Other amounts receivable | 41 | €26,807 | €52,555 | +€25,748 | +96.0% |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,455 | €5,895 | -€17,560 | -74.9% |
| Total equity and liabilities | 10/49 | €320,163 | €341,693 | +€21,530 | +6.7% |
| Equity | 10/15 | €268,110 | €296,245 | +€28,135 | +10.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €261,196 | €288,913 | +€27,717 | +10.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,688 | €14,688 | = | 0.0% |
| Distributable reserves | 133 | €244,649 | €272,366 | +€27,717 | +11.3% |
| Profit (loss) carried forward | 14 | €717 | €1,135 | +€418 | +58.3% |
| Amounts payable | 17/49 | €52,053 | €45,448 | -€6,605 | -12.7% |
| Amounts payable after more than one year | 17 | €10,709 | - | -€10,709 | |
| Financial debts | 170/4 | €10,709 | - | -€10,709 | |
| Amounts payable within one year | 42/48 | €40,149 | €43,748 | +€3,599 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €18,560 | €10,709 | -€7,851 | -42.3% |
| Trade debts | 44 | - | €24 | +€24 | |
| Suppliers | 440/4 | - | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €21,589 | €17,015 | -€4,574 | -21.2% |
| Taxes | 450/3 | €21,589 | €17,015 | -€4,574 | -21.2% |
| Other amounts payable | 47/48 | - | €16,000 | +€16,000 | |
| Accrued charges and deferred income | 492/3 | €1,195 | €1,700 | +€505 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,549 | €21,437 | +€888 | +4.3% |
| Other operating charges | 640/8 | €1,436 | €3,183 | +€1,747 | +121.7% |
| Gross operating margin | 9900 | €76,501 | €87,703 | +€11,202 | +14.6% |
| Operating profit (loss) | 9901 | €54,516 | €63,083 | +€8,567 | +15.7% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,579 | €1,350 | -€229 | -14.5% |
| Recurring financial charges | 65 | €1,579 | €1,350 | -€229 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €52,937 | €61,740 | +€8,803 | +16.6% |
| Income taxes | 67/77 | €15,220 | €17,605 | +€2,385 | +15.7% |
| Profit (loss) for the period | 9904 | €37,717 | €44,135 | +€6,418 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,717 | €44,135 | +€6,418 | +17.0% |
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 7 October 2026 via checked.be.