nb3: 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.
nb3
Largest movements
- Receivables within one year +€401,762
up €401,762 (+40.1%), from €1.0m to €1.4m
of which Trade receivables: +€235,616
- Cash -€55,382
down €55,382 (-71.8%), from €77,108 to €21,726
mainly Receivables within one year (-€401,762) and Debts after one year (-€16,917)
- Profit (loss) carried forward +€232,899
up €232,899 (+26.5%), from €880,064 to €1.1m
- Tax, wage and social debts +€120,997
up €120,997 (+57.4%), from €210,615 to €331,613
- Debts after one year -€16,917
down €16,917 (-14.3%), from €118,422 to €101,505
- Gross operating margin +€65,275
up €65,275 (+29.3%), from €222,911 to €288,187
- Financial income +€45,236
up €45,236 (+12,924,646%), from €0 to €45,237
- Taxes +€30,000
up €30,000 (+58.8%), from €51,000 to €81,000
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,242,658 | €1,580,743 | +€338,084 | +27.2% |
| Fixed assets | 21/28 | €161,027 | €155,582 | -€5,445 | -3.4% |
| Tangible fixed assets | 22/27 | €161,027 | €155,582 | -€5,445 | -3.4% |
| Land and buildings | 22 | €161,027 | €155,582 | -€5,445 | -3.4% |
| Current assets | 29/58 | €1,081,631 | €1,425,161 | +€343,529 | +31.8% |
| Amounts receivable within one year | 40/41 | €1,001,329 | €1,403,091 | +€401,762 | +40.1% |
| Trade receivables | 40 | €220,092 | €455,708 | +€235,616 | +107% |
| Other amounts receivable | 41 | €781,236 | €947,382 | +€166,146 | +21.3% |
| Cash at bank and in hand | 54/58 | €77,108 | €21,726 | -€55,382 | -71.8% |
| Deferred charges and accrued income | 490/1 | €3,194 | €343 | -€2,851 | -89.3% |
| Total equity and liabilities | 10/49 | €1,242,658 | €1,580,743 | +€338,084 | +27.2% |
| Equity | 10/15 | €888,124 | €1,121,023 | +€232,899 | +26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €880,064 | €1,112,963 | +€232,899 | +26.5% |
| Amounts payable | 17/49 | €354,534 | €459,719 | +€105,186 | +29.7% |
| Amounts payable after more than one year | 17 | €118,422 | €101,505 | -€16,917 | -14.3% |
| Financial debts | 170/4 | €118,422 | €101,505 | -€16,917 | -14.3% |
| Amounts payable within one year | 42/48 | €235,134 | €358,135 | +€123,001 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €16,035 | €16,917 | +€882 | +5.5% |
| Trade debts | 44 | €8,484 | €9,605 | +€1,122 | +13.2% |
| Suppliers | 440/4 | €8,484 | €9,605 | +€1,122 | +13.2% |
| Taxes, remuneration and social security | 45 | €210,615 | €331,613 | +€120,997 | +57.4% |
| Taxes | 450/3 | €210,615 | €331,613 | +€120,997 | +57.4% |
| Accrued charges and deferred income | 492/3 | €977 | €79 | -€898 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,808 | €5,445 | -€363 | -6.3% |
| Other operating charges | 640/8 | €1,709 | €1,033 | -€676 | -39.6% |
| Non-recurring operating charges | 66A | €4,320 | €2,552 | -€1,768 | -40.9% |
| Gross operating margin | 9900 | €222,911 | €288,187 | +€65,275 | +29.3% |
| Operating profit (loss) | 9901 | €211,074 | €279,157 | +€68,083 | +32.3% |
| Financial income | 75/76B | €0 | €45,237 | +€45,236 | +12,924,646% |
| Recurring financial income | 75 | €0 | €45,237 | +€45,236 | +12,924,646% |
| Financial charges | 65/66B | €10,788 | €10,495 | -€293 | -2.7% |
| Recurring financial charges | 65 | €10,788 | €10,495 | -€293 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €200,287 | €313,899 | +€113,612 | +56.7% |
| Income taxes | 67/77 | €51,000 | €81,000 | +€30,000 | +58.8% |
| Profit (loss) for the period | 9904 | €149,287 | €232,899 | +€83,612 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €149,287 | €232,899 | +€83,612 | +56.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.