TOP POINT: what changed
Two fiscal 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.
TOP POINT
Largest movements
- Cash -€6,745
down €6,745 (-90.4%), from €7,463 to €719
mainly Receivables within one year (-€6,200) and Debts after one year (-€5,000)
- Receivables within one year +€6,200
up €6,200 (+59.1%), from €10,499 to €16,699
- Stocks and contracts +€1,523
up €1,523 (+5.2%), from €29,086 to €30,610
- Profit (loss) carried forward +€5,563
up €5,563 (+24.9%), from €22,346 to €27,909
- Debts after one year -€5,000
no longer reported in 2024 (was €5,000)
- Turnover +€6,289
up €6,289 (+2.2%), from €287,612 to €293,901
- Gross operating margin +€5,301
up €5,301 (+181.5%), from €2,921 to €8,222
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 | €47,664 | €48,336 | +€671 | +1.4% |
| Fixed assets | 21/28 | €424 | €99 | -€325 | -76.7% |
| Tangible fixed assets | 22/27 | €325 | - | -€325 | |
| Plant, machinery and equipment | 23 | €325 | - | -€325 | |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €47,241 | €48,237 | +€996 | +2.1% |
| Stocks and contracts in progress | 3 | €29,086 | €30,610 | +€1,523 | +5.2% |
| Stocks | 30/36 | €29,086 | €30,610 | +€1,523 | +5.2% |
| Amounts receivable within one year | 40/41 | €10,499 | €16,699 | +€6,200 | +59.1% |
| Other amounts receivable | 41 | €10,499 | €16,699 | +€6,200 | +59.1% |
| Current investments | 50/53 | - | €14 | +€14 | |
| Cash at bank and in hand | 54/58 | €7,463 | €719 | -€6,745 | -90.4% |
| Deferred charges and accrued income | 490/1 | €193 | €196 | +€3 | +1.6% |
| Total equity and liabilities | 10/49 | €47,664 | €48,336 | +€671 | +1.4% |
| Equity | 10/15 | €31,402 | €36,966 | +€5,563 | +17.7% |
| Contributions | 10/11 | €7,197 | €7,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,346 | €27,909 | +€5,563 | +24.9% |
| Amounts payable | 17/49 | €16,262 | €11,370 | -€4,892 | -30.1% |
| Amounts payable after more than one year | 17 | €5,000 | - | -€5,000 | |
| Other amounts payable | 178/9 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €11,262 | €11,370 | +€108 | +1.0% |
| Financial debts | 43 | €4,800 | €4,406 | -€394 | -8.2% |
| Credit institutions | 430/8 | €4,800 | €4,406 | -€394 | -8.2% |
| Trade debts | 44 | €611 | €812 | +€201 | +32.9% |
| Suppliers | 440/4 | €611 | €812 | +€201 | +32.9% |
| Taxes, remuneration and social security | 45 | €5,851 | €6,152 | +€301 | +5.1% |
| Taxes | 450/3 | €5,851 | €5,852 | +€1 | 0.0% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Turnover | 70 | €287,612 | €293,901 | +€6,289 | +2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €289,458 | €292,354 | +€2,897 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €325 | -€425 | -56.7% |
| Other operating charges | 640/8 | €548 | €906 | +€358 | +65.2% |
| Non-recurring operating charges | 66A | €14 | - | -€14 | |
| Gross operating margin | 9900 | €2,921 | €8,222 | +€5,301 | +181.5% |
| Operating profit (loss) | 9901 | €1,609 | €6,992 | +€5,383 | +334.5% |
| Financial income | 75/76B | - | €824 | +€824 | |
| Recurring financial income | 75 | - | €824 | +€824 | |
| Financial charges | 65/66B | €904 | €788 | -€116 | -12.8% |
| Recurring financial charges | 65 | €904 | €788 | -€116 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €705 | €7,027 | +€6,322 | +896.9% |
| Income taxes | 67/77 | €258 | €1,464 | +€1,206 | +467.5% |
| Profit (loss) for the period | 9904 | €447 | €5,563 | +€5,116 | +1144.9% |
| Profit (loss) for the period to be appropriated | 9905 | €447 | €5,563 | +€5,116 | +1144.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.