ROLLUPP: 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.
ROLLUPP
Largest movements
- Tangible fixed assets -€107,410
down €107,410 (-16.3%), from €658,440 to €551,030
of which Other tangible fixed assets: -€88,006
- Receivables within one year -€39,765
down €39,765 (-20.5%), from €193,599 to €153,834
of which Trade receivables: -€39,765
- Profit (loss) carried forward -€551,097
down €551,097 (-197%), from -€279,907 to -€831,004
- Trade debts +€189,346
up €189,346 (+97.7%), from €193,724 to €383,070
- Tax, wage and social debts +€153,797
up €153,797 (+141%), from €109,421 to €263,218
of which Remuneration and social security: +€86,600
- Provisions +€120,432
new in 2024: €120,432
- Debts after one year -€70,066
down €70,066 (-10.7%), from €654,678 to €584,612
- Gross operating margin -€262,587
down €262,587, from €166,114 to -€96,473
- Provisions +€120,432
new in 2024: €120,432
- Write-downs +€97,679
new in 2024: €97,679
- Staff costs -€55,279
down €55,279 (-51.5%), from €107,401 to €52,122
- Other operating charges +€36,834
up €36,834 (+12,614%), from €292 to €37,126
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 | €854,084 | €711,204 | -€142,880 | -16.7% |
| Fixed assets | 21/28 | €658,793 | €551,030 | -€107,763 | -16.4% |
| Tangible fixed assets | 22/27 | €658,440 | €551,030 | -€107,410 | -16.3% |
| Land and buildings | 22 | €5,988 | €5,489 | -€499 | -8.3% |
| Furniture and vehicles | 24 | €64,652 | €45,747 | -€18,905 | -29.2% |
| Other tangible fixed assets | 26 | €587,800 | €499,794 | -€88,006 | -15.0% |
| Financial fixed assets | 28 | €353 | - | -€353 | |
| Current assets | 29/58 | €195,291 | €160,174 | -€35,117 | -18.0% |
| Amounts receivable within one year | 40/41 | €193,599 | €153,834 | -€39,765 | -20.5% |
| Trade receivables | 40 | €173,599 | €133,834 | -€39,765 | -22.9% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,692 | €804 | -€888 | -52.5% |
| Deferred charges and accrued income | 490/1 | - | €5,536 | +€5,536 | |
| Total equity and liabilities | 10/49 | €854,084 | €711,204 | -€142,880 | -16.7% |
| Equity | 10/15 | -€180,824 | -€746,206 | -€565,382 | -313% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,907 | -€831,004 | -€551,097 | -197% |
| Investment grants | 15 | €91,028 | €76,743 | -€14,285 | -15.7% |
| Provisions and deferred taxes | 16 | - | €120,432 | +€120,432 | |
| Provisions for liabilities and charges | 160/5 | - | €120,432 | +€120,432 | |
| Other liabilities and charges | 164/5 | - | €120,432 | +€120,432 | |
| Amounts payable | 17/49 | €1,034,908 | €1,336,978 | +€302,070 | +29.2% |
| Amounts payable after more than one year | 17 | €654,678 | €584,612 | -€70,066 | -10.7% |
| Financial debts | 170/4 | €654,678 | €584,612 | -€70,066 | -10.7% |
| Amounts payable within one year | 42/48 | €380,230 | €736,166 | +€355,936 | +93.6% |
| Current portion of amounts payable after more than one year | 42 | €70,075 | €75,347 | +€5,272 | +7.5% |
| Financial debts | 43 | €3,393 | - | -€3,393 | |
| Credit institutions | 430/8 | €3,393 | - | -€3,393 | |
| Trade debts | 44 | €193,724 | €383,070 | +€189,346 | +97.7% |
| Suppliers | 440/4 | €193,724 | €383,070 | +€189,346 | +97.7% |
| Taxes, remuneration and social security | 45 | €109,421 | €263,218 | +€153,797 | +141% |
| Taxes | 450/3 | €102,215 | €169,412 | +€67,197 | +65.7% |
| Remuneration and social security | 454/9 | €7,206 | €93,806 | +€86,600 | +1,202% |
| Other amounts payable | 47/48 | €3,617 | €14,531 | +€10,914 | +302% |
| Accrued charges and deferred income | 492/3 | - | €16,200 | +€16,200 | |
| Remuneration, social security and pensions | 62 | €107,401 | €52,122 | -€55,279 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,569 | €119,647 | -€22,922 | -16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €97,679 | +€97,679 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €120,432 | +€120,432 | |
| Other operating charges | 640/8 | €292 | €37,126 | +€36,834 | +12,614% |
| Gross operating margin | 9900 | €166,114 | -€96,473 | -€262,587 | |
| Operating profit (loss) | 9901 | -€84,148 | -€523,479 | -€439,331 | -522% |
| Financial charges | 65/66B | €21,002 | €27,618 | +€6,616 | +31.5% |
| Recurring financial charges | 65 | €21,002 | €27,618 | +€6,616 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€105,150 | -€551,097 | -€445,947 | -424% |
| Profit (loss) for the period | 9904 | -€105,150 | -€551,097 | -€445,947 | -424% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,150 | -€551,097 | -€445,947 | -424% |
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 14 October 2026 via checked.be.