TRIPLE B: 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.
TRIPLE B
Largest movements
- Receivables within one year +€55,858
up €55,858 (+10.2%), from €547,106 to €602,963
of which Other amounts receivable: +€58,755
- Tangible fixed assets -€55,415
down €55,415 (-9.6%), from €580,139 to €524,724
of which Land and buildings: -€60,116
- Debts after one year -€126,958
down €126,958 (-33.5%), from €379,275 to €252,317
- Profit (loss) carried forward +€41,428
up €41,428 (+17.8%), from -€232,679 to -€191,251
- Other debts +€35,907
up €35,907 (+26.1%), from €137,816 to €173,723
- Current portion of long-term debt +€26,248
up €26,248 (+20.9%), from €125,729 to €151,976
- Accrued charges and deferred income +€25,405
up €25,405 (+1096.9%), from €2,316 to €27,721
- Gross operating margin -€36,034
down €36,034 (-17.5%), from €205,955 to €169,921
- Write-downs -€29,235
down €29,235 (-100.0%), from €29,235 to €0
- Financial income -€8,742
down €8,742 (-37.0%), from €23,648 to €14,907
- Depreciation -€4,832
down €4,832 (-7.1%), from €67,778 to €62,946
- Taxes -€4,764
down €4,764 (-15.3%), from €31,200 to €26,436
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 | €1,336,141 | €1,340,174 | +€4,033 | +0.3% |
| Fixed assets | 21/28 | €780,414 | €724,999 | -€55,415 | -7.1% |
| Tangible fixed assets | 22/27 | €580,139 | €524,724 | -€55,415 | -9.6% |
| Land and buildings | 22 | €573,247 | €513,131 | -€60,116 | -10.5% |
| Furniture and vehicles | 24 | €6,892 | €11,593 | +€4,701 | +68.2% |
| Financial fixed assets | 28 | €200,275 | €200,275 | = | 0.0% |
| Current assets | 29/58 | €555,727 | €615,175 | +€59,448 | +10.7% |
| Amounts receivable within one year | 40/41 | €547,106 | €602,963 | +€55,858 | +10.2% |
| Trade receivables | 40 | €88,971 | €86,074 | -€2,897 | -3.3% |
| Other amounts receivable | 41 | €458,135 | €516,890 | +€58,755 | +12.8% |
| Cash at bank and in hand | 54/58 | €5,093 | €8,812 | +€3,719 | +73.0% |
| Deferred charges and accrued income | 490/1 | €3,529 | €3,400 | -€129 | -3.6% |
| Total equity and liabilities | 10/49 | €1,336,141 | €1,340,174 | +€4,033 | +0.3% |
| Equity | 10/15 | €545,014 | €586,442 | +€41,428 | +7.6% |
| Contributions | 10/11 | €770,000 | €770,000 | = | 0.0% |
| Capital | 10 | €770,000 | €770,000 | = | 0.0% |
| Issued capital | 100 | €770,000 | €770,000 | = | 0.0% |
| Reserves | 13 | €7,693 | €7,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,693 | €7,693 | = | 0.0% |
| Legal reserve | 130 | €7,693 | €7,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,679 | -€191,251 | +€41,428 | +17.8% |
| Amounts payable | 17/49 | €791,127 | €753,732 | -€37,395 | -4.7% |
| Amounts payable after more than one year | 17 | €379,275 | €252,317 | -€126,958 | -33.5% |
| Financial debts | 170/4 | €379,275 | €252,317 | -€126,958 | -33.5% |
| Amounts payable within one year | 42/48 | €409,537 | €473,695 | +€64,158 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €125,729 | €151,976 | +€26,248 | +20.9% |
| Financial debts | 43 | €107,650 | €107,654 | +€4 | 0.0% |
| Credit institutions | 430/8 | €107,650 | €107,654 | +€4 | 0.0% |
| Trade debts | 44 | €16,399 | €21,226 | +€4,827 | +29.4% |
| Suppliers | 440/4 | €16,399 | €21,226 | +€4,827 | +29.4% |
| Taxes, remuneration and social security | 45 | €21,943 | €19,115 | -€2,828 | -12.9% |
| Taxes | 450/3 | €11,516 | €13,793 | +€2,277 | +19.8% |
| Remuneration and social security | 454/9 | €10,427 | €5,322 | -€5,105 | -49.0% |
| Other amounts payable | 47/48 | €137,816 | €173,723 | +€35,907 | +26.1% |
| Accrued charges and deferred income | 492/3 | €2,316 | €27,721 | +€25,405 | +1096.9% |
| Non-recurring operating income | 76A | €13,344 | €11,793 | -€1,550 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,778 | €62,946 | -€4,832 | -7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,235 | €0 | -€29,235 | -100.0% |
| Other operating charges | 640/8 | €32,499 | €35,798 | +€3,299 | +10.2% |
| Gross operating margin | 9900 | €205,955 | €169,921 | -€36,034 | -17.5% |
| Operating profit (loss) | 9901 | €76,443 | €71,177 | -€5,266 | -6.9% |
| Financial income | 75/76B | €23,648 | €14,907 | -€8,742 | -37.0% |
| Recurring financial income | 75 | €23,648 | €14,907 | -€8,742 | -37.0% |
| Financial charges | 65/66B | €17,792 | €18,219 | +€427 | +2.4% |
| Recurring financial charges | 65 | €17,792 | €18,219 | +€427 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €82,299 | €67,865 | -€14,434 | -17.5% |
| Income taxes | 67/77 | €31,200 | €26,436 | -€4,764 | -15.3% |
| Profit (loss) for the period | 9904 | €51,098 | €41,428 | -€9,670 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,098 | €41,428 | -€9,670 | -18.9% |
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.