3 PETITS POIDS: 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.
3 PETITS POIDS
Largest movements
- Receivables within one year -€64,314
down €64,314 (-67.0%), from €95,922 to €31,608
of which Trade receivables: -€64,389
- Cash +€13,139
up €13,139 (+9.1%), from €145,134 to €158,273
mainly Receivables within one year (+€64,314) and Other debts (+€4,329)
- Financial fixed assets -€8,342
down €8,342 (-59.5%), from €14,031 to €5,689
- Tangible fixed assets +€6,576
up €6,576 (+107.5%), from €6,118 to €12,694
of which Furniture and vehicles: +€7,937
- Trade debts -€53,543
down €53,543 (-92.5%), from €57,880 to €4,337
- Other debts +€4,329
new in 2024: €4,329
- Tax, wage and social debts -€4,187
down €4,187 (-51.9%), from €8,064 to €3,877
of which Remuneration and social security: -€2,673
- Turnover +€9,432
up €9,432 (+3.1%), from €303,627 to €313,059
- Purchases and services +€9,063
up €9,063 (+3.1%), from €296,664 to €305,727
- Taxes -€7,700
down €7,700 (-68.2%), from €11,298 to €3,598
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 | €336,317 | €283,130 | -€53,187 | -15.8% |
| Fixed assets | 21/28 | €20,148 | €18,383 | -€1,765 | -8.8% |
| Tangible fixed assets | 22/27 | €6,118 | €12,694 | +€6,576 | +107.5% |
| Land and buildings | 22 | €2,359 | €1,781 | -€578 | -24.5% |
| Furniture and vehicles | 24 | - | €7,937 | +€7,937 | |
| Other tangible fixed assets | 26 | €3,759 | €2,976 | -€783 | -20.8% |
| Financial fixed assets | 28 | €14,031 | €5,689 | -€8,342 | -59.5% |
| Current assets | 29/58 | €316,168 | €264,746 | -€51,422 | -16.3% |
| Stocks and contracts in progress | 3 | €33,394 | €32,899 | -€496 | -1.5% |
| Stocks | 30/36 | €33,394 | €32,899 | -€496 | -1.5% |
| Amounts receivable within one year | 40/41 | €95,922 | €31,608 | -€64,314 | -67.0% |
| Trade receivables | 40 | €95,298 | €30,909 | -€64,389 | -67.6% |
| Other amounts receivable | 41 | €624 | €699 | +€76 | +12.1% |
| Current investments | 50/53 | €40,112 | €40,112 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €145,134 | €158,273 | +€13,139 | +9.1% |
| Deferred charges and accrued income | 490/1 | €1,606 | €1,854 | +€248 | +15.5% |
| Total equity and liabilities | 10/49 | €336,317 | €283,130 | -€53,187 | -15.8% |
| Equity | 10/15 | €270,373 | €270,586 | +€213 | +0.1% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €8,718 | €8,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,470 | €224,684 | +€213 | +0.1% |
| Amounts payable | 17/49 | €65,944 | €12,543 | -€53,400 | -81.0% |
| Amounts payable within one year | 42/48 | €65,944 | €12,543 | -€53,400 | -81.0% |
| Trade debts | 44 | €57,880 | €4,337 | -€53,543 | -92.5% |
| Suppliers | 440/4 | €57,880 | €4,337 | -€53,543 | -92.5% |
| Taxes, remuneration and social security | 45 | €8,064 | €3,877 | -€4,187 | -51.9% |
| Taxes | 450/3 | €5,390 | €3,877 | -€1,513 | -28.1% |
| Remuneration and social security | 454/9 | €2,673 | - | -€2,673 | |
| Other amounts payable | 47/48 | - | €4,329 | +€4,329 | |
| Turnover | 70 | €303,627 | €313,059 | +€9,432 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €296,664 | €305,727 | +€9,063 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | €1,951 | +€590 | +43.4% |
| Other operating charges | 640/8 | €464 | €671 | +€206 | +44.4% |
| Gross operating margin | 9900 | €6,962 | €7,332 | +€370 | +5.3% |
| Operating profit (loss) | 9901 | €5,137 | €4,710 | -€427 | -8.3% |
| Financial income | 75/76B | €256 | €332 | +€76 | +29.8% |
| Recurring financial income | 75 | €256 | €332 | +€76 | +29.8% |
| Financial charges | 65/66B | €1,058 | €1,232 | +€174 | +16.4% |
| Recurring financial charges | 65 | €1,058 | €1,232 | +€174 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,335 | €3,811 | -€524 | -12.1% |
| Income taxes | 67/77 | €11,298 | €3,598 | -€7,700 | -68.2% |
| Profit (loss) for the period | 9904 | -€6,963 | €213 | +€7,176 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,963 | €213 | +€7,176 |
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 8 October 2026 via checked.be.