" SA-NA": 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.
" SA-NA"
Largest movements
- Receivables after one year +€550,625
up €550,625 (+377.1%), from €146,000 to €696,625
- Receivables within one year -€137,698
down €137,698 (-53.8%), from €255,743 to €118,045
of which Other amounts receivable: -€160,230
- Cash +€63,587
up €63,587 (+488379.3%), from €13 to €63,600
mainly Net result for the year (+€368,319) and Tax, wage and social debts (+€176,161)
- Tangible fixed assets +€53,739
up €53,739 (+426.4%), from €12,603 to €66,342
of which Furniture and vehicles: +€52,893
- Profit (loss) carried forward +€368,319
up €368,319 (+45574.5%), from €808 to €369,128
- Tax, wage and social debts +€176,161
up €176,161 (+160.3%), from €109,906 to €286,068
of which Taxes: +€141,041
- Gross operating margin +€541,435
up €541,435 (+223.3%), from €242,426 to €783,861
- Staff costs +€247,658
up €247,658 (+2902.7%), from €8,532 to €256,190
- Taxes +€75,015
up €75,015 (+119.1%), from €62,985 to €138,000
- Depreciation +€17,593
up €17,593 (+445.0%), from €3,953 to €21,546
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 | €428,593 | €958,957 | +€530,363 | +123.7% |
| Fixed assets | 21/28 | €26,678 | €80,687 | +€54,009 | +202.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €12,603 | €66,342 | +€53,739 | +426.4% |
| Furniture and vehicles | 24 | €12,603 | €65,496 | +€52,893 | +419.7% |
| Leasing and similar rights | 25 | - | €846 | +€846 | |
| Financial fixed assets | 28 | €14,075 | €14,345 | +€270 | +1.9% |
| Current assets | 29/58 | €401,916 | €878,270 | +€476,354 | +118.5% |
| Amounts receivable after more than one year | 29 | €146,000 | €696,625 | +€550,625 | +377.1% |
| Other amounts receivable | 291 | €146,000 | €696,625 | +€550,625 | +377.1% |
| Amounts receivable within one year | 40/41 | €255,743 | €118,045 | -€137,698 | -53.8% |
| Trade receivables | 40 | €95,512 | €118,045 | +€22,532 | +23.6% |
| Other amounts receivable | 41 | €160,230 | - | -€160,230 | |
| Cash at bank and in hand | 54/58 | €13 | €63,600 | +€63,587 | +488379.3% |
| Deferred charges and accrued income | 490/1 | €160 | - | -€160 | |
| Total equity and liabilities | 10/49 | €428,593 | €958,957 | +€530,363 | +123.7% |
| Equity | 10/15 | €209,508 | €577,828 | +€368,319 | +175.8% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €195,000 | €195,000 | = | 0.0% |
| Distributable reserves | 133 | €195,000 | €195,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €808 | €369,128 | +€368,319 | +45574.5% |
| Amounts payable | 17/49 | €219,085 | €381,129 | +€162,044 | +74.0% |
| Amounts payable within one year | 42/48 | €219,085 | €381,129 | +€162,044 | +74.0% |
| Trade debts | 44 | €104,497 | €95,061 | -€9,435 | -9.0% |
| Suppliers | 440/4 | €104,497 | €95,061 | -€9,435 | -9.0% |
| Taxes, remuneration and social security | 45 | €109,906 | €286,068 | +€176,161 | +160.3% |
| Taxes | 450/3 | €105,378 | €246,420 | +€141,041 | +133.8% |
| Remuneration and social security | 454/9 | €4,528 | €39,648 | +€35,120 | +775.6% |
| Other amounts payable | 47/48 | €4,682 | - | -€4,682 | |
| Remuneration, social security and pensions | 62 | €8,532 | €256,190 | +€247,658 | +2902.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,953 | €21,546 | +€17,593 | +445.0% |
| Other operating charges | 640/8 | €1,026 | €828 | -€198 | -19.3% |
| Gross operating margin | 9900 | €242,426 | €783,861 | +€541,435 | +223.3% |
| Operating profit (loss) | 9901 | €228,915 | €505,297 | +€276,382 | +120.7% |
| Financial income | 75/76B | €2,993 | €4,830 | +€1,837 | +61.4% |
| Recurring financial income | 75 | €2,993 | €4,830 | +€1,837 | +61.4% |
| Financial charges | 65/66B | €217 | €3,808 | +€3,591 | +1653.0% |
| Recurring financial charges | 65 | €217 | €3,808 | +€3,591 | +1653.0% |
| Profit (loss) for the period before taxes | 9903 | €231,691 | €506,319 | +€274,629 | +118.5% |
| Income taxes | 67/77 | €62,985 | €138,000 | +€75,015 | +119.1% |
| Profit (loss) for the period | 9904 | €168,706 | €368,319 | +€199,614 | +118.3% |
| Profit (loss) for the period to be appropriated | 9905 | €168,706 | €368,319 | +€199,614 | +118.3% |
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 8 October 2026 via checked.be.