WORKING4U: 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.
WORKING4U
Largest movements
- Receivables within one year +€38,652
up €38,652 (+54.0%), from €71,639 to €110,291
of which Trade receivables: +€27,172
- Tangible fixed assets -€2,545
down €2,545 (-52.1%), from €4,881 to €2,336
of which Furniture and vehicles: -€2,338
- Profit (loss) carried forward +€42,274
up €42,274 (+111.8%), from €37,806 to €80,080
- Other debts -€12,999
down €12,999 (-91.6%), from €14,194 to €1,195
- Tax, wage and social debts +€4,453
up €4,453 (+76.1%), from €5,850 to €10,303
of which Remuneration and social security: +€3,196
- Trade debts +€2,557
up €2,557 (+28.3%), from €9,022 to €11,579
- Turnover +€95,405
up €95,405 (+21.4%), from €444,856 to €540,261
- Gross operating margin +€67,607
up €67,607, from -€3,565 to €64,042
- Purchases and services +€31,374
up €31,374 (+7.1%), from €444,856 to €476,230
- Staff costs +€19,660
new in 2024: €19,660
- Financial income -€5,700
down €5,700 (-65.5%), from €8,696 to €2,996
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 | €77,109 | €113,394 | +€36,285 | +47.1% |
| Fixed assets | 21/28 | €5,442 | €2,897 | -€2,545 | -46.8% |
| Tangible fixed assets | 22/27 | €4,881 | €2,336 | -€2,545 | -52.1% |
| Plant, machinery and equipment | 23 | €207 | - | -€207 | |
| Furniture and vehicles | 24 | €4,674 | €2,336 | -€2,338 | -50.0% |
| Financial fixed assets | 28 | €561 | €561 | = | 0.0% |
| Current assets | 29/58 | €71,667 | €110,497 | +€38,830 | +54.2% |
| Amounts receivable within one year | 40/41 | €71,639 | €110,291 | +€38,652 | +54.0% |
| Trade receivables | 40 | €71,639 | €98,811 | +€27,172 | +37.9% |
| Other amounts receivable | 41 | - | €11,480 | +€11,480 | |
| Cash at bank and in hand | 54/58 | €28 | €206 | +€178 | +635.7% |
| Total equity and liabilities | 10/49 | €77,109 | €113,394 | +€36,285 | +47.1% |
| Equity | 10/15 | €44,306 | €86,580 | +€42,274 | +95.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,806 | €80,080 | +€42,274 | +111.8% |
| Amounts payable | 17/49 | €32,803 | €26,814 | -€5,989 | -18.3% |
| Amounts payable within one year | 42/48 | €32,802 | €26,813 | -€5,989 | -18.3% |
| Financial debts | 43 | €3,736 | €3,736 | = | 0.0% |
| Credit institutions | 430/8 | €3,736 | €3,736 | = | 0.0% |
| Trade debts | 44 | €9,022 | €11,579 | +€2,557 | +28.3% |
| Suppliers | 440/4 | €9,022 | €11,579 | +€2,557 | +28.3% |
| Taxes, remuneration and social security | 45 | €5,850 | €10,303 | +€4,453 | +76.1% |
| Taxes | 450/3 | €1,350 | €2,607 | +€1,257 | +93.1% |
| Remuneration and social security | 454/9 | €4,500 | €7,696 | +€3,196 | +71.0% |
| Other amounts payable | 47/48 | €14,194 | €1,195 | -€12,999 | -91.6% |
| Accrued charges and deferred income | 492/3 | €1 | €1 | = | 0.0% |
| Turnover | 70 | €444,856 | €540,261 | +€95,405 | +21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €444,856 | €476,230 | +€31,374 | +7.1% |
| Remuneration, social security and pensions | 62 | - | €19,660 | +€19,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €2,545 | +€1,858 | +270.5% |
| Other operating charges | 640/8 | €1,068 | €1,569 | +€501 | +46.9% |
| Gross operating margin | 9900 | -€3,565 | €64,042 | +€67,607 | |
| Operating profit (loss) | 9901 | -€5,320 | €40,268 | +€45,588 | |
| Financial income | 75/76B | €8,696 | €2,996 | -€5,700 | -65.5% |
| Recurring financial income | 75 | €8,696 | €2,996 | -€5,700 | -65.5% |
| Financial charges | 65/66B | €280 | €275 | -€5 | -1.8% |
| Recurring financial charges | 65 | €280 | €275 | -€5 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €3,096 | €42,989 | +€39,893 | +1288.5% |
| Income taxes | 67/77 | €3,097 | €715 | -€2,382 | -76.9% |
| Profit (loss) for the period | 9904 | -€1 | €42,274 | +€42,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1 | €42,274 | +€42,275 |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.