SAPOR'IT: 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.
SAPOR'IT
Largest movements
- Stocks and contracts +€2,000
new in 2024: €2,000
- Receivables within one year -€1,968
down €1,968 (-4.7%), from €41,654 to €39,686
of which Trade receivables: -€5,717
- Profit (loss) carried forward +€7,297
up €7,297, from -€6,163 to €1,134
- Trade debts -€5,089
no longer reported in 2024 (was €5,089)
- Other debts -€3,985
down €3,985 (-27.4%), from €14,534 to €10,549
- Tax, wage and social debts +€863
up €863 (+30.8%), from €2,797 to €3,659
- Short-term financial debts +€585
new in 2024: €585
- Gross operating margin +€7,282
up €7,282, from -€6,491 to €792
- Financial charges +€241
up €241 (+262%), from €92 to €333
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 | €42,016 | €41,686 | -€330 | -0.8% |
| Current assets | 29/58 | €42,016 | €41,686 | -€330 | -0.8% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €41,654 | €39,686 | -€1,968 | -4.7% |
| Trade receivables | 40 | €41,654 | €35,937 | -€5,717 | -13.7% |
| Other amounts receivable | 41 | - | €3,749 | +€3,749 | |
| Cash at bank and in hand | 54/58 | €362 | - | -€362 | |
| Total equity and liabilities | 10/49 | €42,016 | €41,686 | -€330 | -0.8% |
| Equity | 10/15 | -€3,163 | €4,134 | +€7,297 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,163 | €1,134 | +€7,297 | |
| Amounts payable | 17/49 | €45,179 | €37,553 | -€7,627 | -16.9% |
| Amounts payable within one year | 42/48 | €45,179 | €37,553 | -€7,627 | -16.9% |
| Financial debts | 43 | - | €585 | +€585 | |
| Credit institutions | 430/8 | - | €585 | +€585 | |
| Trade debts | 44 | €5,089 | - | -€5,089 | |
| Suppliers | 440/4 | €5,089 | - | -€5,089 | |
| Advances received on contracts in progress | 46 | €22,759 | €22,759 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,797 | €3,659 | +€863 | +30.8% |
| Taxes | 450/3 | €2,797 | €3,659 | +€863 | +30.8% |
| Other amounts payable | 47/48 | €14,534 | €10,549 | -€3,985 | -27.4% |
| Other operating charges | 640/8 | €362 | €387 | +€25 | +6.9% |
| Gross operating margin | 9900 | -€6,491 | €792 | +€7,282 | |
| Operating profit (loss) | 9901 | -€6,853 | €404 | +€7,257 | |
| Financial charges | 65/66B | €92 | €333 | +€241 | +262% |
| Recurring financial charges | 65 | €92 | €333 | +€241 | +262% |
| Profit (loss) for the period before taxes | 9903 | -€6,945 | €71 | +€7,016 | |
| Income taxes | 67/77 | -€19 | €36 | +€55 | |
| Profit (loss) for the period | 9904 | -€6,927 | €34 | +€6,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,927 | €34 | +€6,961 |
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.