S&B: 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.
S&B
Largest movements
- Deferred charges and accrued income +€14,310
new in 2024: €14,310
- Cash -€2,544
down €2,544 (-17.2%), from €14,772 to €12,228
mainly Deferred charges and accrued income (-€14,310) and Net result for the year (-€3,347)
- Trade debts +€13,111
up €13,111 (+4987.4%), from €263 to €13,374
- Profit (loss) carried forward -€3,347
down €3,347 (-25.1%), from -€13,333 to -€16,680
- Tax, wage and social debts +€2,022
up €2,022 (+9.9%), from €20,442 to €22,464
of which Remuneration and social security: +€6,263
- Gross operating margin +€67,628
up €67,628 (+177.2%), from €38,172 to €105,800
- Staff costs +€56,982
up €56,982 (+112.0%), from €50,865 to €107,847
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 | €14,772 | €26,558 | +€11,786 | +79.8% |
| Current assets | 29/58 | €14,772 | €26,558 | +€11,786 | +79.8% |
| Amounts receivable within one year | 40/41 | - | €20 | +€20 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €14,772 | €12,228 | -€2,544 | -17.2% |
| Deferred charges and accrued income | 490/1 | - | €14,310 | +€14,310 | |
| Total equity and liabilities | 10/49 | €14,772 | €26,558 | +€11,786 | +79.8% |
| Equity | 10/15 | -€5,933 | -€9,280 | -€3,347 | -56.4% |
| Contributions | 10/11 | €7,400 | €7,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,333 | -€16,680 | -€3,347 | -25.1% |
| Amounts payable | 17/49 | €20,705 | €35,838 | +€15,133 | +73.1% |
| Amounts payable within one year | 42/48 | €20,705 | €35,838 | +€15,133 | +73.1% |
| Trade debts | 44 | €263 | €13,374 | +€13,111 | +4987.4% |
| Suppliers | 440/4 | €263 | €13,374 | +€13,111 | +4987.4% |
| Taxes, remuneration and social security | 45 | €20,442 | €22,464 | +€2,022 | +9.9% |
| Taxes | 450/3 | €8,479 | €4,238 | -€4,241 | -50.0% |
| Remuneration and social security | 454/9 | €11,963 | €18,226 | +€6,263 | +52.4% |
| Remuneration, social security and pensions | 62 | €50,865 | €107,847 | +€56,982 | +112.0% |
| Other operating charges | 640/8 | - | €104 | +€104 | |
| Gross operating margin | 9900 | €38,172 | €105,800 | +€67,628 | +177.2% |
| Operating profit (loss) | 9901 | -€12,693 | -€2,151 | +€10,542 | +83.0% |
| Financial charges | 65/66B | €640 | €1,195 | +€556 | +86.9% |
| Recurring financial charges | 65 | €640 | €1,195 | +€556 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,333 | -€3,347 | +€9,986 | +74.9% |
| Profit (loss) for the period | 9904 | -€13,333 | -€3,347 | +€9,986 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,333 | -€3,347 | +€9,986 | +74.9% |
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 30 September 2026 via checked.be.