SO MGMT: 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.
SO MGMT
Largest movements
- Receivables within one year +€10,859
up €10,859 (+17.6%), from €61,827 to €72,686
of which Other amounts receivable: +€7,250
- Profit (loss) carried forward +€6,799
up €6,799 (+65.6%), from -€10,361 to -€3,562
- Trade debts +€4,576
up €4,576 (+266.3%), from €1,718 to €6,294
- Gross operating margin +€36,736
up €36,736, from -€2,440 to €34,296
- Other operating charges +€22,402
up €22,402 (+5406.3%), from €414 to €22,817
- Financial income -€681
down €681 (-99.4%), from €686 to €4
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,827 | €72,705 | +€10,878 | +17.6% |
| Current assets | 29/58 | €61,827 | €72,705 | +€10,878 | +17.6% |
| Amounts receivable within one year | 40/41 | €61,827 | €72,686 | +€10,859 | +17.6% |
| Trade receivables | 40 | €49,368 | €52,977 | +€3,609 | +7.3% |
| Other amounts receivable | 41 | €12,459 | €19,709 | +€7,250 | +58.2% |
| Cash at bank and in hand | 54/58 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €61,827 | €72,705 | +€10,878 | +17.6% |
| Equity | 10/15 | €57,810 | €64,609 | +€6,799 | +11.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,361 | -€3,562 | +€6,799 | +65.6% |
| Amounts payable | 17/49 | €4,018 | €8,097 | +€4,079 | +101.5% |
| Amounts payable within one year | 42/48 | €4,018 | €8,097 | +€4,079 | +101.5% |
| Financial debts | 43 | €92 | - | -€92 | |
| Credit institutions | 430/8 | €92 | - | -€92 | |
| Trade debts | 44 | €1,718 | €6,294 | +€4,576 | +266.3% |
| Suppliers | 440/4 | €1,718 | €6,294 | +€4,576 | +266.3% |
| Taxes, remuneration and social security | 45 | €2,207 | €1,803 | -€404 | -18.3% |
| Taxes | 450/3 | €2,207 | €1,803 | -€404 | -18.3% |
| Other operating charges | 640/8 | €414 | €22,817 | +€22,402 | +5406.3% |
| Gross operating margin | 9900 | -€2,440 | €34,296 | +€36,736 | |
| Operating profit (loss) | 9901 | -€2,854 | €11,480 | +€14,334 | |
| Financial income | 75/76B | €686 | €4 | -€681 | -99.4% |
| Recurring financial income | 75 | €686 | €4 | -€681 | -99.4% |
| Financial charges | 65/66B | €278 | €141 | -€136 | -49.1% |
| Recurring financial charges | 65 | €278 | €141 | -€136 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,447 | €11,343 | +€13,789 | |
| Income taxes | 67/77 | - | €265 | +€265 | |
| Profit (loss) for the period | 9904 | -€2,447 | €11,077 | +€13,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,447 | €11,077 | +€13,524 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.