STRUCTURE CHASSIS: 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.
STRUCTURE CHASSIS
Largest movements
- Receivables within one year +€54,098
up €54,098 (+36.6%), from €147,663 to €201,760
of which Other amounts receivable: +€61,374
- Cash -€19,054
down €19,054 (-47.7%), from €39,931 to €20,877
mainly Receivables within one year (-€54,098) and Tax, wage and social debts (-€19,004)
- Deferred charges and accrued income +€4,822
up €4,822 (+1309.0%), from €368 to €5,190
- Tangible fixed assets -€2,484
down €2,484 (-60.1%), from €4,135 to €1,651
of which Leasing and similar rights: -€1,840
- Profit (loss) carried forward +€27,743
up €27,743 (+26.9%), from €102,951 to €130,693
- Current portion of long-term debt +€25,000
up €25,000 (+100.0%), from €25,000 to €50,000
- Tax, wage and social debts -€19,004
down €19,004 (-27.9%), from €68,066 to €49,061
of which Taxes: -€12,114
- Trade debts +€3,643
up €3,643 (+140.6%), from €2,592 to €6,234
- Staff costs -€48,852
down €48,852 (-41.7%), from €117,012 to €68,160
- Gross operating margin -€26,902
down €26,902 (-14.7%), from €182,747 to €155,844
- Taxes +€5,587
up €5,587 (+34.5%), from €16,196 to €21,782
- Other operating charges +€3,355
up €3,355 (+105.2%), from €3,188 to €6,543
- Financial charges +€2,015
up €2,015 (+65.1%), from €3,093 to €5,108
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 | €203,608 | €240,989 | +€37,381 | +18.4% |
| Fixed assets | 21/28 | €15,646 | €13,162 | -€2,484 | -15.9% |
| Tangible fixed assets | 22/27 | €4,135 | €1,651 | -€2,484 | -60.1% |
| Furniture and vehicles | 24 | €2,295 | €1,651 | -€644 | -28.1% |
| Leasing and similar rights | 25 | €1,840 | - | -€1,840 | |
| Financial fixed assets | 28 | €11,511 | €11,511 | = | 0.0% |
| Current assets | 29/58 | €187,962 | €227,827 | +€39,865 | +21.2% |
| Amounts receivable within one year | 40/41 | €147,663 | €201,760 | +€54,098 | +36.6% |
| Trade receivables | 40 | €48,924 | €41,648 | -€7,276 | -14.9% |
| Other amounts receivable | 41 | €98,739 | €160,113 | +€61,374 | +62.2% |
| Cash at bank and in hand | 54/58 | €39,931 | €20,877 | -€19,054 | -47.7% |
| Deferred charges and accrued income | 490/1 | €368 | €5,190 | +€4,822 | +1309.0% |
| Total equity and liabilities | 10/49 | €203,608 | €240,989 | +€37,381 | +18.4% |
| Equity | 10/15 | €107,951 | €135,693 | +€27,743 | +25.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,951 | €130,693 | +€27,743 | +26.9% |
| Amounts payable | 17/49 | €95,657 | €105,296 | +€9,638 | +10.1% |
| Amounts payable within one year | 42/48 | €95,657 | €105,296 | +€9,638 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Trade debts | 44 | €2,592 | €6,234 | +€3,643 | +140.6% |
| Suppliers | 440/4 | €2,592 | €6,234 | +€3,643 | +140.6% |
| Taxes, remuneration and social security | 45 | €68,066 | €49,061 | -€19,004 | -27.9% |
| Taxes | 450/3 | €56,492 | €44,378 | -€12,114 | -21.4% |
| Remuneration and social security | 454/9 | €11,573 | €4,683 | -€6,890 | -59.5% |
| Remuneration, social security and pensions | 62 | €117,012 | €68,160 | -€48,852 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,618 | €2,484 | -€1,134 | -31.4% |
| Other operating charges | 640/8 | €3,188 | €6,543 | +€3,355 | +105.2% |
| Non-recurring operating charges | 66A | €8,072 | €24,023 | +€15,952 | +197.6% |
| Gross operating margin | 9900 | €182,747 | €155,844 | -€26,902 | -14.7% |
| Operating profit (loss) | 9901 | €50,857 | €54,634 | +€3,777 | +7.4% |
| Financial charges | 65/66B | €3,093 | €5,108 | +€2,015 | +65.1% |
| Recurring financial charges | 65 | €3,093 | €5,108 | +€2,015 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €47,763 | €49,525 | +€1,762 | +3.7% |
| Income taxes | 67/77 | €16,196 | €21,782 | +€5,587 | +34.5% |
| Profit (loss) for the period | 9904 | €31,567 | €27,743 | -€3,824 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,567 | €27,743 | -€3,824 | -12.1% |
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 10 October 2026 via checked.be.