SYLLABUS.BE: 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.
What changed
SYLLABUS.BE
NACE 47.621, Retail sale of newspapers and periodicals
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€60,371
2023 · €66,243-€5,872
Equity
€26,732
2023 · €26,361+€371
Cash
€25,331
2023 · €24,069+€1,262
Balance sheet total
€448,291
2023 · €394,162+€54,129
Largest movements
Assets
- Receivables within one year +€56,597
up €56,597 (+15.6%), from €361,678 to €418,276
of which Other amounts receivable: +€58,934
Equity and liabilities
- Other debts +€48,489
up €48,489 (+16.4%), from €295,712 to €344,200
Income statement
- Financial income +€5,684
up €5,684 (+34.1%), from €16,665 to €22,349
- Staff costs +€5,255
up €5,255 (+6.5%), from €80,747 to €86,001
- Gross operating margin -€2,779
down €2,779 (-2.0%), from €142,131 to €139,352
- Other operating charges +€2,700
up €2,700 (+104%), from €2,586 to €5,286
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.
Result 2023
€66,243
Gross operating margin
-€2,779
Staff costs
-€5,255
Depreciation
-€1,170
Other operating charges
-€2,700
Other operating items
+€286
Financial income
+€5,684
Financial charges
+€204
Taxes
-€142
Result 2024
€60,371
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€61,262
Investment
€0
Financing
-€60,000
Cash 2023
€24,069
From operations (derived)
+€61,262
Net result for the year
+€60,371
Depreciation
+€2,598
Receivables within one year
-€56,597
Deferred charges and accrued income
+€1,132
Trade debts
+€4,322
Tax, wage and social debts
+€947
Other debts
+€48,489
Financing
-€60,000
Contributions, distributions and other
-€60,000
Cash 2024
€25,331
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,162 | €448,291 | +€54,129 | +13.7% |
| Fixed assets | 21/28 | €7,236 | €4,638 | -€2,598 | -35.9% |
| Tangible fixed assets | 22/27 | €7,236 | €4,638 | -€2,598 | -35.9% |
| Plant, machinery and equipment | 23 | €6,701 | €4,581 | -€2,120 | -31.6% |
| Furniture and vehicles | 24 | €536 | €58 | -€478 | -89.2% |
| Current assets | 29/58 | €386,926 | €443,653 | +€56,727 | +14.7% |
| Amounts receivable within one year | 40/41 | €361,678 | €418,276 | +€56,597 | +15.6% |
| Trade receivables | 40 | €23,613 | €21,276 | -€2,337 | -9.9% |
| Other amounts receivable | 41 | €338,065 | €396,999 | +€58,934 | +17.4% |
| Cash at bank and in hand | 54/58 | €24,069 | €25,331 | +€1,262 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,179 | €47 | -€1,132 | -96.0% |
| Total equity and liabilities | 10/49 | €394,162 | €448,291 | +€54,129 | +13.7% |
| Equity | 10/15 | €26,361 | €26,732 | +€371 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,761 | €8,132 | +€371 | +4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,740 | €4,740 | = | 0.0% |
| Distributable reserves | 133 | €1,161 | €1,533 | +€371 | +31.9% |
| Amounts payable | 17/49 | €367,801 | €421,559 | +€53,758 | +14.6% |
| Amounts payable within one year | 42/48 | €367,801 | €421,559 | +€53,758 | +14.6% |
| Trade debts | 44 | €26,328 | €30,650 | +€4,322 | +16.4% |
| Suppliers | 440/4 | €26,328 | €30,650 | +€4,322 | +16.4% |
| Taxes, remuneration and social security | 45 | €45,761 | €46,708 | +€947 | +2.1% |
| Taxes | 450/3 | €32,803 | €32,487 | -€316 | -1.0% |
| Remuneration and social security | 454/9 | €12,958 | €14,221 | +€1,263 | +9.7% |
| Other amounts payable | 47/48 | €295,712 | €344,200 | +€48,489 | +16.4% |
| Non-recurring operating income | 76A | - | €905 | +€905 | |
| Remuneration, social security and pensions | 62 | €80,747 | €86,001 | +€5,255 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,428 | €2,598 | +€1,170 | +81.9% |
| Other operating charges | 640/8 | €2,586 | €5,286 | +€2,700 | +104% |
| Non-recurring operating charges | 66A | €286 | - | -€286 | |
| Gross operating margin | 9900 | €142,131 | €139,352 | -€2,779 | -2.0% |
| Operating profit (loss) | 9901 | €57,084 | €45,466 | -€11,618 | -20.4% |
| Financial income | 75/76B | €16,665 | €22,349 | +€5,684 | +34.1% |
| Recurring financial income | 75 | €16,665 | €22,349 | +€5,684 | +34.1% |
| Financial charges | 65/66B | €4,725 | €4,521 | -€204 | -4.3% |
| Recurring financial charges | 65 | €4,725 | €4,521 | -€204 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €69,024 | €63,294 | -€5,730 | -8.3% |
| Income taxes | 67/77 | €2,781 | €2,923 | +€142 | +5.1% |
| Profit (loss) for the period | 9904 | €66,243 | €60,371 | -€5,872 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,243 | €60,371 | -€5,872 | -8.9% |
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 24 October 2026 via checked.be.