SL EVENT: 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.
SL EVENT
Largest movements
- Cash +€38,401
up €38,401 (+103.4%), from €37,139 to €75,540
mainly Net result for the year (+€48,360) and Receivables within one year (+€25,544)
- Tangible fixed assets +€33,070
up €33,070 (+43.6%), from €75,801 to €108,870
- Receivables within one year -€25,544
down €25,544 (-45.8%), from €55,809 to €30,266
of which Other amounts receivable: -€19,642
- Profit (loss) carried forward +€56,393
up €56,393 (+97.1%), from €58,103 to €114,496
- Other debts -€20,547
down €20,547 (-40.0%), from €51,313 to €30,766
- Tax, wage and social debts +€17,359
up €17,359 (+95.0%), from €18,264 to €35,623
- Short-term financial debts -€8,984
no longer reported in 2024 (was €8,984)
- Current portion of long-term debt +€6,122
up €6,122 (+169.8%), from €3,605 to €9,727
- Gross operating margin +€33,856
up €33,856 (+49.7%), from €68,114 to €101,970
- Depreciation +€11,803
up €11,803 (+106.1%), from €11,120 to €22,923
- Other operating charges +€7,201
new in 2024: €7,201
- Taxes +€3,296
up €3,296 (+18.0%), from €18,264 to €21,560
- Staff costs -€3,283
down €3,283 (-99.9%), from €3,287 to €4
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 | €172,041 | €218,164 | +€46,123 | +26.8% |
| Fixed assets | 21/28 | €77,034 | €110,104 | +€33,070 | +42.9% |
| Tangible fixed assets | 22/27 | €75,801 | €108,870 | +€33,070 | +43.6% |
| Plant, machinery and equipment | 23 | €33,137 | €36,381 | +€3,245 | +9.8% |
| Furniture and vehicles | 24 | €33,687 | €43,592 | +€9,905 | +29.4% |
| Leasing and similar rights | 25 | - | €10,332 | +€10,332 | |
| Other tangible fixed assets | 26 | €8,977 | €18,564 | +€9,588 | +106.8% |
| Financial fixed assets | 28 | €1,233 | €1,233 | = | 0.0% |
| Current assets | 29/58 | €95,007 | €108,060 | +€13,053 | +13.7% |
| Stocks and contracts in progress | 3 | €1,400 | €1,400 | = | 0.0% |
| Stocks | 30/36 | €1,400 | €1,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,809 | €30,266 | -€25,544 | -45.8% |
| Trade receivables | 40 | €35,149 | €29,248 | -€5,902 | -16.8% |
| Other amounts receivable | 41 | €20,660 | €1,018 | -€19,642 | -95.1% |
| Cash at bank and in hand | 54/58 | €37,139 | €75,540 | +€38,401 | +103.4% |
| Deferred charges and accrued income | 490/1 | €658 | €855 | +€196 | +29.8% |
| Total equity and liabilities | 10/49 | €172,041 | €218,164 | +€46,123 | +26.8% |
| Equity | 10/15 | €76,703 | €133,096 | +€56,393 | +73.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €58,103 | €114,496 | +€56,393 | +97.1% |
| Amounts payable | 17/49 | €95,337 | €85,068 | -€10,270 | -10.8% |
| Amounts payable within one year | 42/48 | €95,337 | €85,068 | -€10,270 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €3,605 | €9,727 | +€6,122 | +169.8% |
| Financial debts | 43 | €8,984 | - | -€8,984 | |
| Credit institutions | 430/8 | €8,984 | - | -€8,984 | |
| Trade debts | 44 | €13,172 | €8,952 | -€4,221 | -32.0% |
| Suppliers | 440/4 | €13,172 | €8,952 | -€4,221 | -32.0% |
| Taxes, remuneration and social security | 45 | €18,264 | €35,623 | +€17,359 | +95.0% |
| Taxes | 450/3 | €18,264 | €35,623 | +€17,359 | +95.0% |
| Other amounts payable | 47/48 | €51,313 | €30,766 | -€20,547 | -40.0% |
| Remuneration, social security and pensions | 62 | €3,287 | €4 | -€3,283 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,120 | €22,923 | +€11,803 | +106.1% |
| Other operating charges | 640/8 | - | €7,201 | +€7,201 | |
| Gross operating margin | 9900 | €68,114 | €101,970 | +€33,856 | +49.7% |
| Operating profit (loss) | 9901 | €53,707 | €71,842 | +€18,135 | +33.8% |
| Financial income | 75/76B | €109 | €314 | +€204 | +187.0% |
| Recurring financial income | 75 | €109 | €314 | +€204 | +187.0% |
| Financial charges | 65/66B | €3,143 | €2,236 | -€907 | -28.9% |
| Recurring financial charges | 65 | €3,143 | €2,236 | -€907 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €50,674 | €69,920 | +€19,246 | +38.0% |
| Income taxes | 67/77 | €18,264 | €21,560 | +€3,296 | +18.0% |
| Profit (loss) for the period | 9904 | €32,410 | €48,360 | +€15,950 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,410 | €48,360 | +€15,950 | +49.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.