PROSPECTIVE DESIGN: 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.
PROSPECTIVE DESIGN
Largest movements
- Receivables within one year +€54,404
up €54,404 (+18.8%), from €289,955 to €344,359
of which Trade receivables: +€41,068
- Reserves +€25,000
up €25,000 (+11.1%), from €224,249 to €249,249
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€18,760
up €18,760 (+59.9%), from €31,331 to €50,092
- Advances received +€12,057
up €12,057 (+2559.5%), from €471 to €12,528
- Turnover +€70,189
new in 2024: €70,189
- Purchases and services +€45,574
new in 2024: €45,574
- Depreciation -€3,856
down €3,856 (-76.7%), from €5,026 to €1,170
- Gross operating margin -€1,086
down €1,086 (-2.4%), from €45,606 to €44,520
- Taxes +€1,022
up €1,022 (+7.5%), from €13,539 to €14,560
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 | €297,386 | €351,358 | +€53,972 | +18.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €5,621 | €4,450 | -€1,170 | -20.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €5,621 | €4,450 | -€1,170 | -20.8% |
| Land and buildings | 22 | €5,532 | €4,450 | -€1,081 | -19.5% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €89 | €0 | -€89 | -100.0% |
| Current assets | 29/58 | €291,765 | €346,908 | +€55,142 | +18.9% |
| Amounts receivable within one year | 40/41 | €289,955 | €344,359 | +€54,404 | +18.8% |
| Trade receivables | 40 | €51,776 | €92,844 | +€41,068 | +79.3% |
| Other amounts receivable | 41 | €238,179 | €251,514 | +€13,336 | +5.6% |
| Cash at bank and in hand | 54/58 | €1,810 | €2,549 | +€738 | +40.8% |
| Total equity and liabilities | 10/49 | €297,386 | €351,358 | +€53,972 | +18.1% |
| Equity | 10/15 | €256,981 | €283,161 | +€26,181 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €224,249 | €249,249 | +€25,000 | +11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,389 | €17,389 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €230,000 | +€25,000 | +12.2% |
| Profit (loss) carried forward | 14 | €14,132 | €15,313 | +€1,181 | +8.4% |
| Amounts payable | 17/49 | €40,405 | €68,196 | +€27,791 | +68.8% |
| Amounts payable within one year | 42/48 | €40,405 | €68,196 | +€27,791 | +68.8% |
| Trade debts | 44 | €8,603 | €5,577 | -€3,026 | -35.2% |
| Suppliers | 440/4 | €8,603 | €5,577 | -€3,026 | -35.2% |
| Advances received on contracts in progress | 46 | €471 | €12,528 | +€12,057 | +2559.5% |
| Taxes, remuneration and social security | 45 | €31,331 | €50,092 | +€18,760 | +59.9% |
| Taxes | 450/3 | €31,331 | €50,092 | +€18,760 | +59.9% |
| Turnover | 70 | - | €70,189 | +€70,189 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €45,574 | +€45,574 | |
| Remuneration, social security and pensions | 62 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,026 | €1,170 | -€3,856 | -76.7% |
| Other operating charges | 640/8 | €885 | €1,731 | +€846 | +95.6% |
| Gross operating margin | 9900 | €45,606 | €44,520 | -€1,086 | -2.4% |
| Operating profit (loss) | 9901 | €39,695 | €41,470 | +€1,775 | +4.5% |
| Financial income | 75/76B | €2 | €174 | +€172 | +11469.3% |
| Recurring financial income | 75 | €2 | €174 | +€172 | +11469.3% |
| Financial charges | 65/66B | €718 | €902 | +€185 | +25.7% |
| Recurring financial charges | 65 | €718 | €902 | +€185 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €38,979 | €40,741 | +€1,762 | +4.5% |
| Income taxes | 67/77 | €13,539 | €14,560 | +€1,022 | +7.5% |
| Profit (loss) for the period | 9904 | €25,440 | €26,181 | +€741 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,440 | €26,181 | +€741 | +2.9% |
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 1 October 2026 via checked.be.