AMELIE CERUTTI: 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.
AMELIE CERUTTI
Largest movements
- Tangible fixed assets +€10,889
up €10,889 (+14.8%), from €73,672 to €84,561
of which Furniture and vehicles: +€21,369
- Receivables within one year -€6,663
down €6,663 (-21.3%), from €31,284 to €24,621
of which Other amounts receivable: -€7,333
- Profit (loss) carried forward +€11,473
up €11,473 (+35.3%), from €32,471 to €43,944
- Trade debts -€7,179
down €7,179 (-70.9%), from €10,132 to €2,953
- Debts after one year +€2,427
up €2,427 (+9.8%), from €24,833 to €27,260
- Current portion of long-term debt -€2,285
down €2,285 (-12.1%), from €18,933 to €16,648
- Gross operating margin +€4,878
up €4,878 (+19.2%), from €25,469 to €30,347
- Taxes +€1,182
up €1,182 (+1,003%), from €118 to €1,300
- Depreciation +€976
up €976 (+9.0%), from €10,829 to €11,805
- Financial charges -€419
down €419 (-8.0%), from €5,207 to €4,788
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,006 | €109,232 | +€4,226 | +4.0% |
| Fixed assets | 21/28 | €73,722 | €84,611 | +€10,889 | +14.8% |
| Tangible fixed assets | 22/27 | €73,672 | €84,561 | +€10,889 | +14.8% |
| Land and buildings | 22 | €63,538 | €54,239 | -€9,300 | -14.6% |
| Plant, machinery and equipment | 23 | €9,473 | €8,293 | -€1,180 | -12.5% |
| Furniture and vehicles | 24 | €660 | €22,029 | +€21,369 | +3,237% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €31,284 | €24,621 | -€6,663 | -21.3% |
| Amounts receivable within one year | 40/41 | €31,284 | €24,621 | -€6,663 | -21.3% |
| Trade receivables | 40 | €4,257 | €4,926 | +€670 | +15.7% |
| Other amounts receivable | 41 | €27,028 | €19,695 | -€7,333 | -27.1% |
| Total equity and liabilities | 10/49 | €105,006 | €109,232 | +€4,226 | +4.0% |
| Equity | 10/15 | €36,471 | €47,944 | +€11,473 | +31.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,471 | €43,944 | +€11,473 | +35.3% |
| Amounts payable | 17/49 | €68,535 | €61,288 | -€7,247 | -10.6% |
| Amounts payable after more than one year | 17 | €24,833 | €27,260 | +€2,427 | +9.8% |
| Financial debts | 170/4 | €24,833 | €27,260 | +€2,427 | +9.8% |
| Amounts payable within one year | 42/48 | €43,702 | €34,028 | -€9,675 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €18,933 | €16,648 | -€2,285 | -12.1% |
| Financial debts | 43 | €14,578 | €14,367 | -€211 | -1.4% |
| Other loans | 439 | €14,578 | €14,367 | -€211 | -1.4% |
| Trade debts | 44 | €10,132 | €2,953 | -€7,179 | -70.9% |
| Suppliers | 440/4 | €10,132 | €2,953 | -€7,179 | -70.9% |
| Taxes, remuneration and social security | 45 | €59 | €59 | = | 0.0% |
| Taxes | 450/3 | €59 | €59 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,829 | €11,805 | +€976 | +9.0% |
| Other operating charges | 640/8 | €1,355 | €1,367 | +€12 | +0.9% |
| Gross operating margin | 9900 | €25,469 | €30,347 | +€4,878 | +19.2% |
| Operating profit (loss) | 9901 | €13,285 | €17,175 | +€3,890 | +29.3% |
| Financial income | 75/76B | €647 | €386 | -€260 | -40.3% |
| Recurring financial income | 75 | €647 | €386 | -€260 | -40.3% |
| Financial charges | 65/66B | €5,207 | €4,788 | -€419 | -8.0% |
| Recurring financial charges | 65 | €5,207 | €4,788 | -€419 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €8,725 | €12,773 | +€4,048 | +46.4% |
| Income taxes | 67/77 | €118 | €1,300 | +€1,182 | +1,003% |
| Profit (loss) for the period | 9904 | €8,607 | €11,473 | +€2,866 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,607 | €11,473 | +€2,866 | +33.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.