PROJET CREATION REALISATION: 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.
PROJET CREATION REALISATION
Largest movements
- Receivables within one year +€16,243
up €16,243 (+4.1%), from €397,827 to €414,069
of which Trade receivables: +€80,875
- Cash +€6,165
up €6,165 (+5,780%), from €107 to €6,271
mainly Trade debts (+€27,127) and Net result for the year (+€24,943)
- Tax, wage and social debts -€27,981
down €27,981 (-55.8%), from €50,121 to €22,140
- Trade debts +€27,127
up €27,127 (+1,499%), from €1,810 to €28,937
- Profit (loss) carried forward +€24,943
up €24,943 (+7.5%), from €332,997 to €357,940
- Gross operating margin +€20,029
up €20,029 (+75.5%), from €26,520 to €46,549
- Write-downs +€18,452
new in 2024: €18,452
- Other operating charges -€1,489
down €1,489 (-36.0%), from €4,132 to €2,643
- Staff costs -€1,174
no longer reported in 2024 (was €1,174)
- Financial charges -€468
down €468 (-47.8%), from €979 to €511
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 | €405,209 | €427,616 | +€22,407 | +5.5% |
| Fixed assets | 21/28 | €7,276 | €7,276 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,956 | €6,956 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,156 | €1,156 | = | 0.0% |
| Furniture and vehicles | 24 | €5,800 | €5,800 | = | 0.0% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €397,933 | €420,341 | +€22,407 | +5.6% |
| Amounts receivable within one year | 40/41 | €397,827 | €414,069 | +€16,243 | +4.1% |
| Trade receivables | 40 | €148,294 | €229,169 | +€80,875 | +54.5% |
| Other amounts receivable | 41 | €249,533 | €184,900 | -€64,632 | -25.9% |
| Cash at bank and in hand | 54/58 | €107 | €6,271 | +€6,165 | +5,780% |
| Total equity and liabilities | 10/49 | €405,209 | €427,616 | +€22,407 | +5.5% |
| Equity | 10/15 | €351,597 | €376,540 | +€24,943 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €332,997 | €357,940 | +€24,943 | +7.5% |
| Amounts payable | 17/49 | €53,612 | €51,077 | -€2,536 | -4.7% |
| Amounts payable within one year | 42/48 | €53,612 | €51,077 | -€2,536 | -4.7% |
| Trade debts | 44 | €1,810 | €28,937 | +€27,127 | +1,499% |
| Suppliers | 440/4 | €1,810 | €28,937 | +€27,127 | +1,499% |
| Taxes, remuneration and social security | 45 | €50,121 | €22,140 | -€27,981 | -55.8% |
| Taxes | 450/3 | €50,121 | €22,140 | -€27,981 | -55.8% |
| Other amounts payable | 47/48 | €1,682 | - | -€1,682 | |
| Remuneration, social security and pensions | 62 | €1,174 | - | -€1,174 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,452 | +€18,452 | |
| Other operating charges | 640/8 | €4,132 | €2,643 | -€1,489 | -36.0% |
| Gross operating margin | 9900 | €26,520 | €46,549 | +€20,029 | +75.5% |
| Operating profit (loss) | 9901 | €21,214 | €25,454 | +€4,240 | +20.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €979 | €511 | -€468 | -47.8% |
| Recurring financial charges | 65 | €979 | €511 | -€468 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €20,236 | €24,943 | +€4,707 | +23.3% |
| Profit (loss) for the period | 9904 | €20,236 | €24,943 | +€4,707 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,236 | €24,943 | +€4,707 | +23.3% |
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 19 October 2026 via checked.be.