XUE-SMEETS: 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
XUE-SMEETS
NACE 86.965, Human health activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€52,812
2023 · €35,048+€17,764
Equity
€229,688
2023 · €176,877+€52,812
Cash
€25,423
2023 · €26,876-€1,453
Balance sheet total
€618,995
2023 · €673,870-€54,874
Largest movements
Assets
- Tangible fixed assets -€57,811
down €57,811 (-9.0%), from €638,825 to €581,014
of which Leasing and similar rights: -€41,770
Equity and liabilities
- Other debts -€58,009
down €58,009 (-29.4%), from €197,231 to €139,223
- Profit (loss) carried forward +€52,812
up €52,812 (+36.2%), from €145,977 to €198,788
- Debts after one year -€49,118
down €49,118 (-21.6%), from €227,295 to €178,177
Income statement
- Gross operating margin +€18,351
up €18,351 (+15.0%), from €121,996 to €140,347
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
€35,048
Gross operating margin
+€18,351
Depreciation
+€341
Other operating charges
-€320
Financial income
-€16
Financial charges
+€676
Taxes
-€1,268
Result 2024
€52,812
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
+€51,596
Investment
-€2,215
Financing
-€50,834
Cash 2023
€26,876
From operations (derived)
+€51,596
Net result for the year
+€52,812
Depreciation
+€60,026
Stocks and contracts
+€126
Receivables within one year
-€3,695
Deferred charges and accrued income
-€821
Trade debts
+€1,630
Tax, wage and social debts
-€473
Other debts
-€58,009
Investment (derived)
-€2,215
Investment in fixed assets (net)
-€2,215
Financing
-€50,834
Debts after one year
-€49,118
Current portion of long-term debt
-€1,716
Cash 2024
€25,423
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €673,870 | €618,995 | -€54,874 | -8.1% |
| Fixed assets | 21/28 | €638,825 | €581,014 | -€57,811 | -9.0% |
| Tangible fixed assets | 22/27 | €638,825 | €581,014 | -€57,811 | -9.0% |
| Land and buildings | 22 | €63,879 | €55,868 | -€8,011 | -12.5% |
| Plant, machinery and equipment | 23 | €325 | €838 | +€513 | +158% |
| Furniture and vehicles | 24 | €15,816 | €7,273 | -€8,543 | -54.0% |
| Leasing and similar rights | 25 | €558,804 | €517,034 | -€41,770 | -7.5% |
| Current assets | 29/58 | €35,045 | €37,981 | +€2,937 | +8.4% |
| Stocks and contracts in progress | 3 | €2,233 | €2,107 | -€126 | -5.7% |
| Stocks | 30/36 | €2,233 | €2,107 | -€126 | -5.7% |
| Amounts receivable within one year | 40/41 | €2,230 | €5,925 | +€3,695 | +166% |
| Trade receivables | 40 | €2,226 | €5,919 | +€3,693 | +166% |
| Other amounts receivable | 41 | €4 | €6 | +€2 | +50.0% |
| Cash at bank and in hand | 54/58 | €26,876 | €25,423 | -€1,453 | -5.4% |
| Deferred charges and accrued income | 490/1 | €3,706 | €4,527 | +€821 | +22.2% |
| Total equity and liabilities | 10/49 | €673,870 | €618,995 | -€54,874 | -8.1% |
| Equity | 10/15 | €176,877 | €229,688 | +€52,812 | +29.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | - | -€19,000 | |
| Other | 1109/19 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €11,900 | €11,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,977 | €198,788 | +€52,812 | +36.2% |
| Amounts payable | 17/49 | €496,993 | €389,307 | -€107,686 | -21.7% |
| Amounts payable after more than one year | 17 | €227,295 | €178,177 | -€49,118 | -21.6% |
| Financial debts | 170/4 | €227,295 | €178,177 | -€49,118 | -21.6% |
| Amounts payable within one year | 42/48 | €269,698 | €211,130 | -€58,568 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €50,834 | €49,118 | -€1,716 | -3.4% |
| Trade debts | 44 | €3,816 | €5,445 | +€1,630 | +42.7% |
| Suppliers | 440/4 | €3,816 | €5,445 | +€1,630 | +42.7% |
| Taxes, remuneration and social security | 45 | €17,817 | €17,345 | -€473 | -2.7% |
| Taxes | 450/3 | €17,817 | €17,345 | -€473 | -2.7% |
| Other amounts payable | 47/48 | €197,231 | €139,223 | -€58,009 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,367 | €60,026 | -€341 | -0.6% |
| Other operating charges | 640/8 | €9,853 | €10,174 | +€320 | +3.3% |
| Gross operating margin | 9900 | €121,996 | €140,347 | +€18,351 | +15.0% |
| Operating profit (loss) | 9901 | €51,776 | €70,147 | +€18,371 | +35.5% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €4,074 | €3,398 | -€676 | -16.6% |
| Recurring financial charges | 65 | €4,074 | €3,398 | -€676 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €47,718 | €66,750 | +€19,032 | +39.9% |
| Income taxes | 67/77 | €12,670 | €13,938 | +€1,268 | +10.0% |
| Profit (loss) for the period | 9904 | €35,048 | €52,812 | +€17,764 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,048 | €52,812 | +€17,764 | +50.7% |
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 23 October 2026 via checked.be.