UNUSUAL: 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.
What changed
UNUSUAL
NACE 70.200, Business and other management consultancy
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€4,726
2023 · €16,412-€11,685
Equity
€62,917
2023 · €58,191+€4,726
Cash
€2,376
2023 · €26,633-€24,257
Balance sheet total
€3.1m
2023 · €3.2m-€70,642
Largest movements
Assets
- Tangible fixed assets -€56,115
down €56,115 (-2.0%), from €2.8m to €2.8m
of which Land and buildings: -€69,699
Equity and liabilities
- Debts after one year -€172,573
down €172,573 (-6.2%), from €2.8m to €2.6m
- Trade debts +€36,483
up €36,483 (+182%), from €20,048 to €56,531
Income statement
- Gross operating margin -€46,783
down €46,783 (-19.2%), from €244,217 to €197,434
- Depreciation -€18,322
down €18,322 (-16.4%), from €111,804 to €93,482
- Financial charges -€12,929
down €12,929 (-13.2%), from €97,876 to €84,947
- Taxes -€3,868
down €3,868 (-44.3%), from €8,736 to €4,869
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.
Result 2023
€16,412
Gross operating margin
-€46,783
Depreciation
+€18,322
Other operating charges
-€176
Financial income
+€155
Financial charges
+€12,929
Taxes
+€3,868
Result 2024
€4,726
raises the resultlowers the result
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.
From operations
+€156,614
Investment
-€37,367
Financing
-€143,504
Cash 2023
€26,633
From operations (derived)
+€156,614
Net result for the year
+€4,726
Depreciation
+€93,482
Receivables within one year
-€9,730
Trade debts
+€36,483
Tax, wage and social debts
+€26,560
Other debts
+€5,092
Investment (derived)
-€37,367
Investment in fixed assets (net)
-€37,367
Financing
-€143,504
Debts after one year
-€172,573
Current portion of long-term debt
+€14,006
Short-term financial debts
+€15,063
Cash 2024
€2,376
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,151,676 | €3,081,034 | -€70,642 | -2.2% |
| Fixed assets | 21/28 | €2,933,972 | €2,877,857 | -€56,115 | -1.9% |
| Tangible fixed assets | 22/27 | €2,832,113 | €2,775,998 | -€56,115 | -2.0% |
| Land and buildings | 22 | €2,702,199 | €2,632,501 | -€69,699 | -2.6% |
| Furniture and vehicles | 24 | €59,695 | €46,185 | -€13,511 | -22.6% |
| Other tangible fixed assets | 26 | €70,218 | €97,312 | +€27,094 | +38.6% |
| Financial fixed assets | 28 | €101,860 | €101,860 | = | 0.0% |
| Current assets | 29/58 | €217,704 | €203,177 | -€14,527 | -6.7% |
| Amounts receivable within one year | 40/41 | €90,752 | €100,482 | +€9,730 | +10.7% |
| Trade receivables | 40 | €90,752 | €100,482 | +€9,730 | +10.7% |
| Current investments | 50/53 | €100,318 | €100,318 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,633 | €2,376 | -€24,257 | -91.1% |
| Total equity and liabilities | 10/49 | €3,151,676 | €3,081,034 | -€70,642 | -2.2% |
| Equity | 10/15 | €58,191 | €62,917 | +€4,726 | +8.1% |
| Contributions | 10/11 | €128,550 | €128,550 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Tax-exempt reserves | 132 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,412 | -€65,686 | +€4,726 | +6.7% |
| Amounts payable | 17/49 | €3,093,485 | €3,018,116 | -€75,368 | -2.4% |
| Amounts payable after more than one year | 17 | €2,771,400 | €2,598,827 | -€172,573 | -6.2% |
| Financial debts | 170/4 | €2,771,400 | €2,598,827 | -€172,573 | -6.2% |
| Amounts payable within one year | 42/48 | €322,084 | €419,289 | +€97,205 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €138,808 | €152,814 | +€14,006 | +10.1% |
| Financial debts | 43 | €75,000 | €90,063 | +€15,063 | +20.1% |
| Credit institutions | 430/8 | €75,000 | €90,063 | +€15,063 | +20.1% |
| Trade debts | 44 | €20,048 | €56,531 | +€36,483 | +182% |
| Suppliers | 440/4 | €20,048 | €56,531 | +€36,483 | +182% |
| Taxes, remuneration and social security | 45 | €12,583 | €39,144 | +€26,560 | +211% |
| Taxes | 450/3 | €12,583 | €39,144 | +€26,560 | +211% |
| Other amounts payable | 47/48 | €75,645 | €80,737 | +€5,092 | +6.7% |
| Non-recurring operating income | 76A | €23,596 | - | -€23,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,804 | €93,482 | -€18,322 | -16.4% |
| Other operating charges | 640/8 | €9,390 | €9,565 | +€176 | +1.9% |
| Gross operating margin | 9900 | €244,217 | €197,434 | -€46,783 | -19.2% |
| Operating profit (loss) | 9901 | €123,023 | €94,387 | -€28,637 | -23.3% |
| Financial income | 75/76B | €0 | €155 | +€155 | +41,781% |
| Recurring financial income | 75 | €0 | €155 | +€155 | +41,781% |
| Financial charges | 65/66B | €97,876 | €84,947 | -€12,929 | -13.2% |
| Recurring financial charges | 65 | €97,876 | €84,947 | -€12,929 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €25,148 | €9,595 | -€15,553 | -61.8% |
| Income taxes | 67/77 | €8,736 | €4,869 | -€3,868 | -44.3% |
| Profit (loss) for the period | 9904 | €16,412 | €4,726 | -€11,685 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,412 | €4,726 | -€11,685 | -71.2% |
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 13 October 2026 via checked.be.