WORK BETTER: 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.
WORK BETTER
Largest movements
- Receivables within one year +€13,666
up €13,666 (+8.0%), from €171,474 to €185,140
of which Other amounts receivable: +€13,221
- Tangible fixed assets -€11,402
down €11,402 (-6.2%), from €184,085 to €172,684
of which Land and buildings: -€11,029
- Profit (loss) carried forward -€6,196
down €6,196 (-3.4%), from €181,231 to €175,035
- Trade debts +€5,361
up €5,361 (+15.0%), from €35,661 to €41,022
- Other operating charges -€2,068
down €2,068 (-33.7%), from €6,144 to €4,076
- Financial charges -€1,060
down €1,060 (-46.8%), from €2,264 to €1,204
- Taxes +€1,046
up €1,046 (+83.7%), from €1,250 to €2,296
- Gross operating margin +€289
up €289 (+2.3%), from €12,493 to €12,783
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 | €358,934 | €359,604 | +€670 | +0.2% |
| Fixed assets | 21/28 | €184,085 | €172,684 | -€11,402 | -6.2% |
| Tangible fixed assets | 22/27 | €184,085 | €172,684 | -€11,402 | -6.2% |
| Land and buildings | 22 | €183,530 | €172,501 | -€11,029 | -6.0% |
| Furniture and vehicles | 24 | €555 | €183 | -€372 | -67.1% |
| Current assets | 29/58 | €174,849 | €186,921 | +€12,071 | +6.9% |
| Stocks and contracts in progress | 3 | €3,359 | €1,530 | -€1,829 | -54.5% |
| Stocks | 30/36 | €3,359 | €1,530 | -€1,829 | -54.5% |
| Amounts receivable within one year | 40/41 | €171,474 | €185,140 | +€13,666 | +8.0% |
| Trade receivables | 40 | - | €445 | +€445 | |
| Other amounts receivable | 41 | €171,474 | €184,695 | +€13,221 | +7.7% |
| Cash at bank and in hand | 54/58 | €16 | €251 | +€234 | +1456.0% |
| Total equity and liabilities | 10/49 | €358,934 | €359,604 | +€670 | +0.2% |
| Equity | 10/15 | €242,135 | €235,939 | -€6,196 | -2.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €60,405 | €60,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €60,355 | €60,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,231 | €175,035 | -€6,196 | -3.4% |
| Amounts payable | 17/49 | €116,799 | €123,665 | +€6,866 | +5.9% |
| Amounts payable within one year | 42/48 | €116,799 | €123,665 | +€6,866 | +5.9% |
| Financial debts | 43 | €7,447 | €7,495 | +€48 | +0.6% |
| Credit institutions | 430/8 | €7,447 | €7,495 | +€48 | +0.6% |
| Trade debts | 44 | €35,661 | €41,022 | +€5,361 | +15.0% |
| Suppliers | 440/4 | €35,661 | €41,022 | +€5,361 | +15.0% |
| Taxes, remuneration and social security | 45 | €69,691 | €72,148 | +€2,457 | +3.5% |
| Taxes | 450/3 | €69,691 | €72,148 | +€2,457 | +3.5% |
| Other amounts payable | 47/48 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,395 | €11,402 | +€6 | +0.1% |
| Other operating charges | 640/8 | €6,144 | €4,076 | -€2,068 | -33.7% |
| Gross operating margin | 9900 | €12,493 | €12,783 | +€289 | +2.3% |
| Operating profit (loss) | 9901 | -€5,046 | -€2,695 | +€2,351 | +46.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,264 | €1,204 | -€1,060 | -46.8% |
| Recurring financial charges | 65 | €2,264 | €1,204 | -€1,060 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,310 | -€3,900 | +€3,410 | +46.7% |
| Income taxes | 67/77 | €1,250 | €2,296 | +€1,046 | +83.7% |
| Profit (loss) for the period | 9904 | -€8,560 | -€6,196 | +€2,364 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,560 | -€6,196 | +€2,364 | +27.6% |
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 9 October 2026 via checked.be.