TEAM.PARTS: 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.
TEAM.PARTS
Largest movements
- Stocks and contracts -€8,978
down €8,978 (-63.1%), from €14,218 to €5,240
- Receivables within one year +€7,214
up €7,214 (+58.1%), from €12,415 to €19,630
- Cash -€3,892
down €3,892 (-41.5%), from €9,379 to €5,487
mainly Trade debts (-€11,462) and Receivables within one year (-€7,214)
- Trade debts -€11,462
down €11,462 (-57.2%), from €20,056 to €8,594
- Profit (loss) carried forward +€4,671
up €4,671, from -€1,087 to €3,584
- Tax, wage and social debts +€1,943
up €1,943 (+30.4%), from €6,385 to €8,328
- Other debts -€1,030
down €1,030 (-10.4%), from €9,873 to €8,843
- Gross operating margin +€3,842
up €3,842 (+96.5%), from €3,983 to €7,825
- Taxes +€1,699
new in 2024: €1,699
- Depreciation -€884
down €884 (-52.5%), from €1,684 to €800
- Financial income +€871
up €871 (+50,352%), from €2 to €873
- Financial charges +€436
up €436 (+69.3%), from €629 to €1,065
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,227 | €32,349 | -€5,878 | -15.4% |
| Fixed assets | 21/28 | €2,215 | €1,993 | -€222 | -10.0% |
| Tangible fixed assets | 22/27 | €2,215 | €1,993 | -€222 | -10.0% |
| Furniture and vehicles | 24 | €215 | €493 | +€278 | +129% |
| Other tangible fixed assets | 26 | €2,000 | €1,500 | -€500 | -25.0% |
| Current assets | 29/58 | €36,012 | €30,356 | -€5,656 | -15.7% |
| Stocks and contracts in progress | 3 | €14,218 | €5,240 | -€8,978 | -63.1% |
| Stocks | 30/36 | €14,218 | €5,240 | -€8,978 | -63.1% |
| Amounts receivable within one year | 40/41 | €12,415 | €19,630 | +€7,214 | +58.1% |
| Trade receivables | 40 | €12,415 | €19,630 | +€7,214 | +58.1% |
| Cash at bank and in hand | 54/58 | €9,379 | €5,487 | -€3,892 | -41.5% |
| Total equity and liabilities | 10/49 | €38,227 | €32,349 | -€5,878 | -15.4% |
| Equity | 10/15 | €1,913 | €6,584 | +€4,671 | +244% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€1,087 | €3,584 | +€4,671 | |
| Amounts payable | 17/49 | €36,314 | €25,766 | -€10,549 | -29.0% |
| Amounts payable within one year | 42/48 | €36,314 | €25,766 | -€10,549 | -29.0% |
| Trade debts | 44 | €20,056 | €8,594 | -€11,462 | -57.2% |
| Suppliers | 440/4 | €20,056 | €8,594 | -€11,462 | -57.2% |
| Taxes, remuneration and social security | 45 | €6,385 | €8,328 | +€1,943 | +30.4% |
| Taxes | 450/3 | €6,385 | €8,328 | +€1,943 | +30.4% |
| Other amounts payable | 47/48 | €9,873 | €8,843 | -€1,030 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,684 | €800 | -€884 | -52.5% |
| Other operating charges | 640/8 | €384 | €462 | +€78 | +20.3% |
| Gross operating margin | 9900 | €3,983 | €7,825 | +€3,842 | +96.5% |
| Operating profit (loss) | 9901 | €1,914 | €6,562 | +€4,648 | +243% |
| Financial income | 75/76B | €2 | €873 | +€871 | +50,352% |
| Recurring financial income | 75 | €2 | €873 | +€871 | +50,352% |
| Financial charges | 65/66B | €629 | €1,065 | +€436 | +69.3% |
| Recurring financial charges | 65 | €629 | €1,065 | +€436 | +69.3% |
| Profit (loss) for the period before taxes | 9903 | €1,287 | €6,370 | +€5,083 | +395% |
| Income taxes | 67/77 | - | €1,699 | +€1,699 | |
| Profit (loss) for the period | 9904 | €1,287 | €4,671 | +€3,384 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €1,287 | €4,671 | +€3,384 | +263% |
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 30 October 2026 via checked.be.