TECHNICAL ADVICE & SALES JPT: what changed
TECHNICAL ADVICE & SALES JPT
Largest movements
- Cash -€780
down €780 (-8.3%), from €9,412 to €8,631
mainly Trade debts (-€3,589) and Net result for the year (-€1,244)
- Formation expenses -€471
no longer reported in 2024 (was €471)
- Receivables within one year +€439
up €439 (+526%), from €83 to €522
- Other debts +€4,088
up €4,088 (+226%), from €1,811 to €5,898
- Trade debts -€3,589
down €3,589 (-85.7%), from €4,189 to €599
- Profit (loss) carried forward -€1,244
down €1,244 (-113%), from -€1,100 to -€2,344
- Turnover -€6,087
no longer reported in 2024 (was €6,087)
- Purchases and services -€4,968
down €4,968 (-87.2%), from €5,698 to €730
- Gross operating margin -€1,119
down €1,119, from €388 to -€730
- Depreciation -€942
down €942 (-66.7%), from €1,412 to €471
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,966 | €9,153 | -€812 | -8.2% |
| Formation expenses | 20 | €471 | - | -€471 | |
| Current assets | 29/58 | €9,495 | €9,153 | -€342 | -3.6% |
| Amounts receivable within one year | 40/41 | €83 | €522 | +€439 | +526% |
| Other amounts receivable | 41 | €83 | €522 | +€439 | +526% |
| Cash at bank and in hand | 54/58 | €9,412 | €8,631 | -€780 | -8.3% |
| Total equity and liabilities | 10/49 | €9,966 | €9,153 | -€812 | -8.2% |
| Equity | 10/15 | €3,900 | €2,656 | -€1,244 | -31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,100 | -€2,344 | -€1,244 | -113% |
| Amounts payable | 17/49 | €6,066 | €6,498 | +€432 | +7.1% |
| Amounts payable within one year | 42/48 | €6,066 | €6,498 | +€432 | +7.1% |
| Trade debts | 44 | €4,189 | €599 | -€3,589 | -85.7% |
| Suppliers | 440/4 | €4,189 | €599 | -€3,589 | -85.7% |
| Taxes, remuneration and social security | 45 | €66 | - | -€66 | |
| Taxes | 450/3 | €66 | - | -€66 | |
| Other amounts payable | 47/48 | €1,811 | €5,898 | +€4,088 | +226% |
| Turnover | 70 | €6,087 | - | -€6,087 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,698 | €730 | -€4,968 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,412 | €471 | -€942 | -66.7% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €388 | -€730 | -€1,119 | |
| Operating profit (loss) | 9901 | -€1,074 | -€1,201 | -€127 | -11.8% |
| Financial charges | 65/66B | €26 | €44 | +€18 | +67.3% |
| Recurring financial charges | 65 | €26 | €44 | +€18 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,100 | -€1,244 | -€145 | -13.1% |
| Profit (loss) for the period | 9904 | -€1,100 | -€1,244 | -€145 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,100 | -€1,244 | -€145 | -13.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.