Your Complete Solution: 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.
Your Complete Solution
Largest movements
- Cash +€51,127
up €51,127 (+52.4%), from €97,502 to €148,630
mainly Net result for the year (+€54,840) and Depreciation (+€2,047)
- Reserves +€54,840
up €54,840 (+43.2%), from €126,942 to €181,782
of which Distributable reserves: +€54,840
- Other operating charges -€28,229
down €28,229 (-95.7%), from €29,485 to €1,256
- Taxes +€8,064
up €8,064 (+52.8%), from €15,260 to €23,324
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 | €206,645 | €260,818 | +€54,173 | +26.2% |
| Fixed assets | 21/28 | €5,034 | €4,039 | -€995 | -19.8% |
| Tangible fixed assets | 22/27 | €4,786 | €3,791 | -€995 | -20.8% |
| Plant, machinery and equipment | 23 | €329 | €885 | +€556 | +168.9% |
| Furniture and vehicles | 24 | €4,457 | €2,906 | -€1,551 | -34.8% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €201,610 | €256,779 | +€55,168 | +27.4% |
| Amounts receivable after more than one year | 29 | €103,034 | €105,609 | +€2,576 | +2.5% |
| Other amounts receivable | 291 | €103,034 | €105,609 | +€2,576 | +2.5% |
| Amounts receivable within one year | 40/41 | €20 | €1,676 | +€1,655 | +8139.1% |
| Other amounts receivable | 41 | €20 | €1,676 | +€1,655 | +8139.1% |
| Cash at bank and in hand | 54/58 | €97,502 | €148,630 | +€51,127 | +52.4% |
| Deferred charges and accrued income | 490/1 | €1,054 | €864 | -€190 | -18.1% |
| Total equity and liabilities | 10/49 | €206,645 | €260,818 | +€54,173 | +26.2% |
| Equity | 10/15 | €194,683 | €249,523 | +€54,840 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,942 | €181,782 | +€54,840 | +43.2% |
| Tax-exempt reserves | 132 | €10,887 | €10,887 | = | 0.0% |
| Distributable reserves | 133 | €116,055 | €170,895 | +€54,840 | +47.3% |
| Profit (loss) carried forward | 14 | €49,141 | €49,141 | = | 0.0% |
| Amounts payable | 17/49 | €11,962 | €11,295 | -€667 | -5.6% |
| Amounts payable within one year | 42/48 | €11,962 | €11,295 | -€667 | -5.6% |
| Trade debts | 44 | €2,710 | €2,382 | -€328 | -12.1% |
| Suppliers | 440/4 | €2,710 | €2,382 | -€328 | -12.1% |
| Taxes, remuneration and social security | 45 | €7,176 | €6,870 | -€307 | -4.3% |
| Taxes | 450/3 | €7,176 | €6,870 | -€307 | -4.3% |
| Other amounts payable | 47/48 | €2,076 | €2,043 | -€32 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €2,047 | +€645 | +46.0% |
| Other operating charges | 640/8 | €29,485 | €1,256 | -€28,229 | -95.7% |
| Gross operating margin | 9900 | €80,047 | €80,100 | +€54 | +0.1% |
| Operating profit (loss) | 9901 | €49,159 | €76,797 | +€27,638 | +56.2% |
| Financial income | 75/76B | €2,513 | €2,576 | +€63 | +2.5% |
| Recurring financial income | 75 | €2,513 | €2,576 | +€63 | +2.5% |
| Financial charges | 65/66B | €1,422 | €1,209 | -€213 | -15.0% |
| Recurring financial charges | 65 | €1,422 | €1,209 | -€213 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €50,250 | €78,164 | +€27,914 | +55.5% |
| Income taxes | 67/77 | €15,260 | €23,324 | +€8,064 | +52.8% |
| Profit (loss) for the period | 9904 | €34,991 | €54,840 | +€19,849 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,991 | €54,840 | +€19,849 | +56.7% |
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 30 September 2026 via checked.be.