Adèle Henroz: 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.
Adèle Henroz
Largest movements
- Cash -€8,454
down €8,454 (-37.7%), from €22,403 to €13,949
mainly Receivables within one year (-€7,599) and Net result for the year (-€3,765)
- Receivables within one year +€7,599
new in 2024: €7,599
- Deferred charges and accrued income +€2,252
new in 2024: €2,252
- Profit (loss) carried forward -€3,765
down €3,765 (-28.1%), from €13,384 to €9,620
- Trade debts +€2,417
up €2,417 (+567.7%), from €426 to €2,843
- Tax, wage and social debts +€2,322
up €2,322 (+68.5%), from €3,392 to €5,714
- Accrued charges and deferred income +€714
up €714 (+44.6%), from €1,602 to €2,316
- Gross operating margin -€3,959
down €3,959 (-66.7%), from €5,934 to €1,975
- Other operating charges +€884
new in 2024: €884
- Financial charges +€856
up €856 (+140.0%), from €611 to €1,467
- Taxes -€508
down €508 (-18.2%), from €2,796 to €2,288
- Depreciation +€448
up €448 (+68.6%), from €653 to €1,101
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 | €24,006 | €25,597 | +€1,591 | +6.6% |
| Fixed assets | 21/28 | €1,604 | €1,797 | +€194 | +12.1% |
| Tangible fixed assets | 22/27 | €1,604 | €1,797 | +€194 | +12.1% |
| Plant, machinery and equipment | 23 | €598 | €256 | -€342 | -57.1% |
| Furniture and vehicles | 24 | €1,006 | €1,541 | +€535 | +53.2% |
| Current assets | 29/58 | €22,403 | €23,800 | +€1,397 | +6.2% |
| Amounts receivable within one year | 40/41 | - | €7,599 | +€7,599 | |
| Trade receivables | 40 | - | €7,599 | +€7,599 | |
| Cash at bank and in hand | 54/58 | €22,403 | €13,949 | -€8,454 | -37.7% |
| Deferred charges and accrued income | 490/1 | - | €2,252 | +€2,252 | |
| Total equity and liabilities | 10/49 | €24,006 | €25,597 | +€1,591 | +6.6% |
| Equity | 10/15 | €16,384 | €12,620 | -€3,765 | -23.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,384 | €9,620 | -€3,765 | -28.1% |
| Amounts payable | 17/49 | €7,622 | €12,977 | +€5,355 | +70.3% |
| Amounts payable within one year | 42/48 | €6,020 | €10,661 | +€4,641 | +77.1% |
| Trade debts | 44 | €426 | €2,843 | +€2,417 | +567.7% |
| Suppliers | 440/4 | €426 | €2,843 | +€2,417 | +567.7% |
| Taxes, remuneration and social security | 45 | €3,392 | €5,714 | +€2,322 | +68.5% |
| Taxes | 450/3 | €3,392 | €5,714 | +€2,322 | +68.5% |
| Other amounts payable | 47/48 | €2,203 | €2,104 | -€98 | -4.5% |
| Accrued charges and deferred income | 492/3 | €1,602 | €2,316 | +€714 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €1,101 | +€448 | +68.6% |
| Other operating charges | 640/8 | - | €884 | +€884 | |
| Gross operating margin | 9900 | €5,934 | €1,975 | -€3,959 | -66.7% |
| Operating profit (loss) | 9901 | €5,281 | -€10 | -€5,290 | |
| Financial charges | 65/66B | €611 | €1,467 | +€856 | +140.0% |
| Recurring financial charges | 65 | €611 | €1,467 | +€856 | +140.0% |
| Profit (loss) for the period before taxes | 9903 | €4,670 | -€1,476 | -€6,146 | |
| Income taxes | 67/77 | €2,796 | €2,288 | -€508 | -18.2% |
| Profit (loss) for the period | 9904 | €1,874 | -€3,765 | -€5,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,874 | -€3,765 | -€5,638 |
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 29 September 2026 via checked.be.