4 Paws: 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.
4 Paws
Largest movements
- Tangible fixed assets +€55,599
up €55,599 (+324.2%), from €17,148 to €72,746
of which Leasing and similar rights: +€52,480
- Receivables within one year +€11,911
up €11,911 (+13.8%), from €86,316 to €98,227
of which Other amounts receivable: +€22,566
- Cash +€6,561
up €6,561 (+144.9%), from €4,528 to €11,089
mainly Debts after one year (+€41,555) and Net result for the year (+€29,512)
- Debts after one year +€41,555
new in 2024: €41,555
- Profit (loss) carried forward +€29,512
up €29,512 (+44.1%), from €66,954 to €96,466
- Current portion of long-term debt +€11,743
up €11,743 (+873.3%), from €1,345 to €13,087
- Short-term financial debts -€7,215
down €7,215 (-100.0%), from €7,215 to €0
- Gross operating margin +€18,062
up €18,062 (+41.0%), from €44,041 to €62,104
- Depreciation +€9,586
up €9,586 (+123.3%), from €7,772 to €17,358
- Taxes +€4,099
up €4,099 (+48.3%), from €8,488 to €12,587
- Other operating charges -€3,888
down €3,888 (-53.2%), from €7,302 to €3,415
- Financial charges -€764
down €764 (-20.1%), from €3,798 to €3,033
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 | €108,611 | €183,008 | +€74,397 | +68.5% |
| Fixed assets | 21/28 | €17,290 | €72,889 | +€55,599 | +321.6% |
| Tangible fixed assets | 22/27 | €17,148 | €72,746 | +€55,599 | +324.2% |
| Land and buildings | 22 | €4,584 | €4,144 | -€441 | -9.6% |
| Plant, machinery and equipment | 23 | €1,716 | €1,296 | -€420 | -24.5% |
| Furniture and vehicles | 24 | €10,847 | €14,827 | +€3,980 | +36.7% |
| Leasing and similar rights | 25 | - | €52,480 | +€52,480 | |
| Financial fixed assets | 28 | €143 | €143 | = | 0.0% |
| Current assets | 29/58 | €91,320 | €110,119 | +€18,799 | +20.6% |
| Amounts receivable within one year | 40/41 | €86,316 | €98,227 | +€11,911 | +13.8% |
| Trade receivables | 40 | €38,831 | €28,176 | -€10,655 | -27.4% |
| Other amounts receivable | 41 | €47,485 | €70,052 | +€22,566 | +47.5% |
| Cash at bank and in hand | 54/58 | €4,528 | €11,089 | +€6,561 | +144.9% |
| Deferred charges and accrued income | 490/1 | €477 | €802 | +€326 | +68.4% |
| Total equity and liabilities | 10/49 | €108,611 | €183,008 | +€74,397 | +68.5% |
| Equity | 10/15 | €75,009 | €104,521 | +€29,512 | +39.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,954 | €96,466 | +€29,512 | +44.1% |
| Amounts payable | 17/49 | €33,601 | €78,487 | +€44,885 | +133.6% |
| Amounts payable after more than one year | 17 | - | €41,555 | +€41,555 | |
| Financial debts | 170/4 | - | €41,555 | +€41,555 | |
| Amounts payable within one year | 42/48 | €33,601 | €36,932 | +€3,330 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €1,345 | €13,087 | +€11,743 | +873.3% |
| Financial debts | 43 | €7,215 | €0 | -€7,215 | -100.0% |
| Credit institutions | 430/8 | €7,215 | €0 | -€7,215 | -100.0% |
| Taxes, remuneration and social security | 45 | €25,042 | €23,844 | -€1,198 | -4.8% |
| Taxes | 450/3 | €25,042 | €23,844 | -€1,198 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,772 | €17,358 | +€9,586 | +123.3% |
| Other operating charges | 640/8 | €7,302 | €3,415 | -€3,888 | -53.2% |
| Gross operating margin | 9900 | €44,041 | €62,104 | +€18,062 | +41.0% |
| Operating profit (loss) | 9901 | €28,967 | €41,331 | +€12,364 | +42.7% |
| Financial income | 75/76B | €3,139 | €3,801 | +€662 | +21.1% |
| Recurring financial income | 75 | €3,139 | €3,801 | +€662 | +21.1% |
| Financial charges | 65/66B | €3,798 | €3,033 | -€764 | -20.1% |
| Recurring financial charges | 65 | €3,798 | €3,033 | -€764 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €28,308 | €42,099 | +€13,790 | +48.7% |
| Income taxes | 67/77 | €8,488 | €12,587 | +€4,099 | +48.3% |
| Profit (loss) for the period | 9904 | €19,821 | €29,512 | +€9,691 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,821 | €29,512 | +€9,691 | +48.9% |
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 9 October 2026 via checked.be.