SHARE A DINNER: 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.
SHARE A DINNER
Largest movements
- Receivables within one year +€85,782
up €85,782 (+114.7%), from €74,780 to €160,562
of which Trade receivables: +€119,423
- Tangible fixed assets -€5,707
down €5,707 (-35.0%), from €16,314 to €10,606
of which Plant, machinery and equipment: -€6,400
- Cash -€5,287
down €5,287 (-41.9%), from €12,607 to €7,320
mainly Receivables within one year (-€85,782) and Deferred charges and accrued income (-€3,067)
- Deferred charges and accrued income +€3,067
new in 2024: €3,067
- Trade debts +€68,462
up €68,462 (+96.8%), from €70,714 to €139,176
- Profit (loss) carried forward +€3,581
up €3,581 (+43.4%), from €8,252 to €11,833
- Tax, wage and social debts +€3,329
up €3,329 (+22.5%), from €14,819 to €18,148
of which Remuneration and social security: +€13,090
- Gross operating margin +€78,741
up €78,741 (+355.3%), from €22,160 to €100,901
- Staff costs +€17,805
up €17,805 (+26.3%), from €67,734 to €85,539
- Financial charges -€3,759
down €3,759 (-56.7%), from €6,625 to €2,866
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 | €104,786 | €181,640 | +€76,855 | +73.3% |
| Fixed assets | 21/28 | €17,399 | €10,691 | -€6,707 | -38.6% |
| Intangible fixed assets | 21 | €1,085 | €85 | -€1,000 | -92.2% |
| Tangible fixed assets | 22/27 | €16,314 | €10,606 | -€5,707 | -35.0% |
| Plant, machinery and equipment | 23 | €14,252 | €7,852 | -€6,400 | -44.9% |
| Furniture and vehicles | 24 | €2,062 | €2,754 | +€692 | +33.6% |
| Current assets | 29/58 | €87,387 | €170,949 | +€83,562 | +95.6% |
| Amounts receivable within one year | 40/41 | €74,780 | €160,562 | +€85,782 | +114.7% |
| Trade receivables | 40 | €32,048 | €151,470 | +€119,423 | +372.6% |
| Other amounts receivable | 41 | €42,733 | €9,092 | -€33,641 | -78.7% |
| Cash at bank and in hand | 54/58 | €12,607 | €7,320 | -€5,287 | -41.9% |
| Deferred charges and accrued income | 490/1 | - | €3,067 | +€3,067 | |
| Total equity and liabilities | 10/49 | €104,786 | €181,640 | +€76,855 | +73.3% |
| Equity | 10/15 | €11,252 | €14,833 | +€3,581 | +31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €8,252 | €11,833 | +€3,581 | +43.4% |
| Amounts payable | 17/49 | €93,533 | €166,807 | +€73,274 | +78.3% |
| Amounts payable within one year | 42/48 | €93,533 | €166,807 | +€73,274 | +78.3% |
| Trade debts | 44 | €70,714 | €139,176 | +€68,462 | +96.8% |
| Suppliers | 440/4 | €70,714 | €139,176 | +€68,462 | +96.8% |
| Taxes, remuneration and social security | 45 | €14,819 | €18,148 | +€3,329 | +22.5% |
| Taxes | 450/3 | €9,840 | €78 | -€9,761 | -99.2% |
| Remuneration and social security | 454/9 | €4,980 | €18,070 | +€13,090 | +262.9% |
| Other amounts payable | 47/48 | €8,000 | €9,483 | +€1,483 | +18.5% |
| Remuneration, social security and pensions | 62 | €67,734 | €85,539 | +€17,805 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,660 | €8,525 | +€866 | +11.3% |
| Other operating charges | 640/8 | €1,040 | €927 | -€113 | -10.8% |
| Gross operating margin | 9900 | €22,160 | €100,901 | +€78,741 | +355.3% |
| Operating profit (loss) | 9901 | -€54,273 | €5,910 | +€60,183 | |
| Financial income | 75/76B | - | €536 | +€536 | |
| Recurring financial income | 75 | - | €536 | +€536 | |
| Financial charges | 65/66B | €6,625 | €2,866 | -€3,759 | -56.7% |
| Recurring financial charges | 65 | €6,625 | €2,866 | -€3,759 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | -€60,898 | €3,581 | +€64,479 | |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | -€61,062 | €3,581 | +€64,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,062 | €3,581 | +€64,643 |
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.