TROOST: 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.
TROOST
Largest movements
- Receivables within one year +€107,244
up €107,244 (+331.2%), from €32,382 to €139,627
of which Trade receivables: +€78,229
- Cash -€4,594
down €4,594 (-34.8%), from €13,200 to €8,606
mainly Receivables within one year (-€107,244) and Contributions, distributions and other (-€15,000)
- Tax, wage and social debts +€37,389
up €37,389 (+407.7%), from €9,170 to €46,559
of which Taxes: +€23,286
- Trade debts +€34,841
up €34,841 (+610.8%), from €5,704 to €40,545
- Other debts +€22,000
up €22,000 (+95.3%), from €23,094 to €45,094
- Profit (loss) carried forward +€7,170
up €7,170 (+273.4%), from €2,623 to €9,793
- Staff costs +€62,586
new in 2024: €62,586
- Gross operating margin +€59,951
up €59,951 (+146.1%), from €41,021 to €100,972
- Taxes -€19,308
down €19,308 (-59.3%), from €32,570 to €13,261
- Other operating charges -€16,528
down €16,528 (-84.8%), from €19,482 to €2,954
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 | €59,183 | €160,583 | +€101,400 | +171.3% |
| Current assets | 29/58 | €59,183 | €160,583 | +€101,400 | +171.3% |
| Stocks and contracts in progress | 3 | €13,600 | €12,350 | -€1,250 | -9.2% |
| Stocks | 30/36 | €13,600 | €12,350 | -€1,250 | -9.2% |
| Amounts receivable within one year | 40/41 | €32,382 | €139,627 | +€107,244 | +331.2% |
| Trade receivables | 40 | €32,382 | €110,611 | +€78,229 | +241.6% |
| Other amounts receivable | 41 | - | €29,016 | +€29,016 | |
| Cash at bank and in hand | 54/58 | €13,200 | €8,606 | -€4,594 | -34.8% |
| Total equity and liabilities | 10/49 | €59,183 | €160,583 | +€101,400 | +171.3% |
| Equity | 10/15 | €21,215 | €28,385 | +€7,170 | +33.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Profit (loss) carried forward | 14 | €2,623 | €9,793 | +€7,170 | +273.4% |
| Amounts payable | 17/49 | €37,968 | €132,198 | +€94,230 | +248.2% |
| Amounts payable within one year | 42/48 | €37,968 | €132,198 | +€94,230 | +248.2% |
| Trade debts | 44 | €5,704 | €40,545 | +€34,841 | +610.8% |
| Suppliers | 440/4 | €5,704 | €40,545 | +€34,841 | +610.8% |
| Taxes, remuneration and social security | 45 | €9,170 | €46,559 | +€37,389 | +407.7% |
| Taxes | 450/3 | €9,170 | €32,456 | +€23,286 | +253.9% |
| Remuneration and social security | 454/9 | - | €14,103 | +€14,103 | |
| Other amounts payable | 47/48 | €23,094 | €45,094 | +€22,000 | +95.3% |
| Remuneration, social security and pensions | 62 | - | €62,586 | +€62,586 | |
| Other operating charges | 640/8 | €19,482 | €2,954 | -€16,528 | -84.8% |
| Gross operating margin | 9900 | €41,021 | €100,972 | +€59,951 | +146.1% |
| Operating profit (loss) | 9901 | €21,538 | €35,431 | +€13,893 | +64.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €293 | - | -€293 | |
| Recurring financial charges | 65 | €293 | - | -€293 | |
| Profit (loss) for the period before taxes | 9903 | €21,247 | €35,431 | +€14,185 | +66.8% |
| Income taxes | 67/77 | €32,570 | €13,261 | -€19,308 | -59.3% |
| Profit (loss) for the period | 9904 | -€11,323 | €22,170 | +€33,493 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,323 | €22,170 | +€33,493 |
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 7 October 2026 via checked.be.