SIMPLEMENT 'L': 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.
SIMPLEMENT 'L'
Largest movements
- Cash +€9,621
up €9,621 (+36.8%), from €26,146 to €35,767
mainly Tax, wage and social debts (+€18,615) and Other debts (+€8,084)
- Receivables within one year -€7,114
down €7,114 (-25.8%), from €27,610 to €20,496
of which Trade receivables: -€7,114
- Tax, wage and social debts +€18,615
up €18,615 (+25.8%), from €72,285 to €90,900
of which Remuneration and social security: +€17,749
- Trade debts -€13,013
down €13,013 (-84.6%), from €15,386 to €2,374
- Other debts +€8,084
up €8,084 (+28.1%), from €28,799 to €36,883
- Profit (loss) carried forward -€6,180
down €6,180 (-7.8%), from -€79,070 to -€85,250
- Debts after one year -€5,192
down €5,192 (-79.5%), from €6,533 to €1,340
- Gross operating margin +€42,584
up €42,584 (+20.1%), from €212,109 to €254,693
- Staff costs +€30,280
up €30,280 (+13.7%), from €221,263 to €251,543
- Other operating charges +€4,390
up €4,390 (+264.5%), from €1,659 to €6,049
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 | €56,975 | €59,550 | +€2,574 | +4.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €240 | €240 | = | 0.0% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €56,735 | €59,310 | +€2,574 | +4.5% |
| Amounts receivable within one year | 40/41 | €27,610 | €20,496 | -€7,114 | -25.8% |
| Trade receivables | 40 | €27,565 | €20,451 | -€7,114 | -25.8% |
| Other amounts receivable | 41 | €45 | €45 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,146 | €35,767 | +€9,621 | +36.8% |
| Deferred charges and accrued income | 490/1 | €2,979 | €3,047 | +€68 | +2.3% |
| Total equity and liabilities | 10/49 | €56,975 | €59,550 | +€2,574 | +4.5% |
| Equity | 10/15 | -€70,960 | -€77,140 | -€6,180 | -8.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,070 | -€85,250 | -€6,180 | -7.8% |
| Amounts payable | 17/49 | €127,935 | €136,689 | +€8,754 | +6.8% |
| Amounts payable after more than one year | 17 | €6,533 | €1,340 | -€5,192 | -79.5% |
| Financial debts | 170/4 | €6,533 | €1,340 | -€5,192 | -79.5% |
| Amounts payable within one year | 42/48 | €121,402 | €135,349 | +€13,947 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €4,932 | €5,192 | +€261 | +5.3% |
| Trade debts | 44 | €15,386 | €2,374 | -€13,013 | -84.6% |
| Suppliers | 440/4 | €15,386 | €2,374 | -€13,013 | -84.6% |
| Taxes, remuneration and social security | 45 | €72,285 | €90,900 | +€18,615 | +25.8% |
| Taxes | 450/3 | €7,536 | €8,402 | +€866 | +11.5% |
| Remuneration and social security | 454/9 | €64,749 | €82,498 | +€17,749 | +27.4% |
| Other amounts payable | 47/48 | €28,799 | €36,883 | +€8,084 | +28.1% |
| Remuneration, social security and pensions | 62 | €221,263 | €251,543 | +€30,280 | +13.7% |
| Other operating charges | 640/8 | €1,659 | €6,049 | +€4,390 | +264.5% |
| Gross operating margin | 9900 | €212,109 | €254,693 | +€42,584 | +20.1% |
| Operating profit (loss) | 9901 | -€10,814 | -€2,899 | +€7,914 | +73.2% |
| Financial charges | 65/66B | €2,925 | €3,133 | +€207 | +7.1% |
| Recurring financial charges | 65 | €2,925 | €3,133 | +€207 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,739 | -€6,032 | +€7,707 | +56.1% |
| Income taxes | 67/77 | €129 | €148 | +€18 | +14.2% |
| Profit (loss) for the period | 9904 | -€13,869 | -€6,180 | +€7,689 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,869 | -€6,180 | +€7,689 | +55.4% |
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 4 October 2026 via checked.be.