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.
ACT' IN Consult
Largest movements
- Receivables within one year +€44,495
up €44,495 (+134.4%), from €33,109 to €77,604
- Tangible fixed assets -€30,251
down €30,251 (-19.5%), from €155,082 to €124,831
of which Furniture and vehicles: -€30,251
- Cash -€17,471
down €17,471 (-54.6%), from €32,023 to €14,551
mainly Receivables within one year (-€44,495) and Debts after one year (-€21,276)
- Profit (loss) carried forward +€31,812
up €31,812 (+79.1%), from €40,222 to €72,033
- Debts after one year -€21,276
down €21,276 (-16.0%), from €132,677 to €111,401
- Other debts -€18,566
no longer reported in 2024 (was €18,566)
- Tax, wage and social debts +€7,618
up €7,618 (+319.8%), from €2,382 to €10,000
- Gross operating margin +€62,211
up €62,211 (+223.5%), from €27,841 to €90,052
- Taxes +€7,618
up €7,618 (+319.8%), from €2,382 to €10,000
- Financial charges +€5,699
up €5,699 (+1081.7%), from €527 to €6,226
- Other operating charges -€1,336
down €1,336 (-35.3%), from €3,786 to €2,450
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 | €236,919 | €235,018 | -€1,901 | -0.8% |
| Fixed assets | 21/28 | €156,332 | €126,081 | -€30,251 | -19.4% |
| Tangible fixed assets | 22/27 | €155,082 | €124,831 | -€30,251 | -19.5% |
| Furniture and vehicles | 24 | €146,961 | €116,710 | -€30,251 | -20.6% |
| Other tangible fixed assets | 26 | €8,121 | €8,121 | = | 0.0% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €80,587 | €108,937 | +€28,350 | +35.2% |
| Amounts receivable within one year | 40/41 | €33,109 | €77,604 | +€44,495 | +134.4% |
| Trade receivables | 40 | €33,109 | €77,604 | +€44,495 | +134.4% |
| Cash at bank and in hand | 54/58 | €32,023 | €14,551 | -€17,471 | -54.6% |
| Deferred charges and accrued income | 490/1 | €15,456 | €16,782 | +€1,326 | +8.6% |
| Total equity and liabilities | 10/49 | €236,919 | €235,018 | -€1,901 | -0.8% |
| Equity | 10/15 | €59,130 | €90,941 | +€31,812 | +53.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €308 | €308 | = | 0.0% |
| Non-distributable reserves | 130/1 | €308 | €308 | = | 0.0% |
| Legal reserve | 130 | €308 | €308 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,222 | €72,033 | +€31,812 | +79.1% |
| Amounts payable | 17/49 | €177,789 | €144,077 | -€33,713 | -19.0% |
| Amounts payable after more than one year | 17 | €132,677 | €111,401 | -€21,276 | -16.0% |
| Financial debts | 170/4 | €132,677 | €111,401 | -€21,276 | -16.0% |
| Amounts payable within one year | 42/48 | €45,113 | €32,676 | -€12,437 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €20,439 | €21,276 | +€837 | +4.1% |
| Trade debts | 44 | €3,726 | €1,400 | -€2,326 | -62.4% |
| Suppliers | 440/4 | €3,726 | €1,400 | -€2,326 | -62.4% |
| Taxes, remuneration and social security | 45 | €2,382 | €10,000 | +€7,618 | +319.8% |
| Taxes | 450/3 | €2,382 | €10,000 | +€7,618 | +319.8% |
| Other amounts payable | 47/48 | €18,566 | - | -€18,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,564 | €39,564 | = | 0.0% |
| Other operating charges | 640/8 | €3,786 | €2,450 | -€1,336 | -35.3% |
| Gross operating margin | 9900 | €27,841 | €90,052 | +€62,211 | +223.5% |
| Operating profit (loss) | 9901 | -€15,510 | €48,038 | +€63,547 | |
| Financial charges | 65/66B | €527 | €6,226 | +€5,699 | +1081.7% |
| Recurring financial charges | 65 | €527 | €6,226 | +€5,699 | +1081.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,036 | €41,812 | +€57,848 | |
| Income taxes | 67/77 | €2,382 | €10,000 | +€7,618 | +319.8% |
| Profit (loss) for the period | 9904 | -€18,418 | €31,812 | +€50,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,418 | €31,812 | +€50,230 |
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 27 September 2026 via checked.be.