T.B.C.: 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.
T.B.C.
Largest movements
- Receivables within one year -€24,137
down €24,137 (-25.5%), from €94,822 to €70,685
of which Trade receivables: -€38,151
- Cash +€23,350
new in 2024: €23,350
mainly Receivables within one year (+€24,137) and Trade debts (+€15,861)
- Current investments +€4,635
up €4,635 (+78.3%), from €5,918 to €10,553
- Trade debts +€15,861
up €15,861 (+37.3%), from €42,555 to €58,416
- Other debts -€11,947
no longer reported in 2024 (was €11,947)
- Tax, wage and social debts +€8,108
up €8,108 (+30.1%), from €26,898 to €35,006
of which Remuneration and social security: +€5,446
- Profit (loss) carried forward -€7,666
down €7,666 (-83.5%), from €9,177 to €1,511
- Staff costs +€7,895
up €7,895 (+12.3%), from €64,194 to €72,089
- Other operating charges -€5,752
down €5,752 (-45.8%), from €12,557 to €6,805
- Gross operating margin +€3,627
up €3,627 (+5.3%), from €68,635 to €72,262
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 | €109,177 | €113,533 | +€4,356 | +4.0% |
| Fixed assets | 21/28 | €2,187 | €2,695 | +€508 | +23.2% |
| Tangible fixed assets | 22/27 | €441 | €918 | +€477 | +108.2% |
| Land and buildings | 22 | €63 | €63 | = | 0.0% |
| Furniture and vehicles | 24 | €378 | €855 | +€477 | +126.2% |
| Financial fixed assets | 28 | €1,746 | €1,777 | +€31 | +1.8% |
| Current assets | 29/58 | €106,990 | €110,838 | +€3,848 | +3.6% |
| Stocks and contracts in progress | 3 | €6,250 | €6,250 | = | 0.0% |
| Stocks | 30/36 | €6,250 | €6,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,822 | €70,685 | -€24,137 | -25.5% |
| Trade receivables | 40 | €63,911 | €25,760 | -€38,151 | -59.7% |
| Other amounts receivable | 41 | €30,911 | €44,925 | +€14,014 | +45.3% |
| Current investments | 50/53 | €5,918 | €10,553 | +€4,635 | +78.3% |
| Cash at bank and in hand | 54/58 | - | €23,350 | +€23,350 | |
| Total equity and liabilities | 10/49 | €109,177 | €113,533 | +€4,356 | +4.0% |
| Equity | 10/15 | €27,777 | €20,111 | -€7,666 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,177 | €1,511 | -€7,666 | -83.5% |
| Amounts payable | 17/49 | €81,400 | €93,422 | +€12,022 | +14.8% |
| Amounts payable within one year | 42/48 | €81,400 | €93,422 | +€12,022 | +14.8% |
| Trade debts | 44 | €42,555 | €58,416 | +€15,861 | +37.3% |
| Suppliers | 440/4 | €42,555 | €58,416 | +€15,861 | +37.3% |
| Taxes, remuneration and social security | 45 | €26,898 | €35,006 | +€8,108 | +30.1% |
| Taxes | 450/3 | €8,980 | €11,642 | +€2,662 | +29.6% |
| Remuneration and social security | 454/9 | €17,918 | €23,364 | +€5,446 | +30.4% |
| Other amounts payable | 47/48 | €11,947 | - | -€11,947 | |
| Remuneration, social security and pensions | 62 | €64,194 | €72,089 | +€7,895 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177 | €177 | = | 0.0% |
| Other operating charges | 640/8 | €12,557 | €6,805 | -€5,752 | -45.8% |
| Gross operating margin | 9900 | €68,635 | €72,262 | +€3,627 | +5.3% |
| Operating profit (loss) | 9901 | -€8,293 | -€6,809 | +€1,484 | +17.9% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €928 | €935 | +€7 | +0.8% |
| Recurring financial charges | 65 | €928 | €935 | +€7 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,221 | -€7,642 | +€1,579 | +17.1% |
| Income taxes | 67/77 | - | €24 | +€24 | |
| Profit (loss) for the period | 9904 | -€9,221 | -€7,666 | +€1,555 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,221 | -€7,666 | +€1,555 | +16.9% |
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 12 October 2026 via checked.be.