Arnaud Percy Management: 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.
Arnaud Percy Management
Largest movements
- Receivables within one year +€43,474
up €43,474 (+207%), from €20,955 to €64,429
of which Trade receivables: +€40,469
- Tangible fixed assets -€1,965
down €1,965 (-48.0%), from €4,090 to €2,125
- Cash -€1,865
down €1,865 (-19.7%), from €9,468 to €7,603
mainly Receivables within one year (-€43,474)
- Profit (loss) carried forward +€23,085
up €23,085 (+105%), from €22,009 to €45,095
- Accrued charges and deferred income +€12,503
new in 2024: €12,503
- Tax, wage and social debts +€2,283
up €2,283 (+11.3%), from €20,276 to €22,559
of which Taxes: +€4,299
- Trade debts +€1,773
up €1,773 (+461%), from €384 to €2,157
- Gross operating margin +€9,492
up €9,492 (+35.2%), from €26,993 to €36,485
- Other operating charges -€1,923
down €1,923 (-64.1%), from €3,000 to €1,077
- Taxes +€1,713
up €1,713 (+20.4%), from €8,408 to €10,122
- Financial charges -€775
down €775 (-76.6%), from €1,011 to €236
- Depreciation +€720
up €720 (+57.9%), from €1,244 to €1,965
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 | €98,262 | €137,907 | +€39,645 | +40.3% |
| Fixed assets | 21/28 | €67,840 | €65,875 | -€1,965 | -2.9% |
| Tangible fixed assets | 22/27 | €4,090 | €2,125 | -€1,965 | -48.0% |
| Furniture and vehicles | 24 | €4,090 | €2,125 | -€1,965 | -48.0% |
| Financial fixed assets | 28 | €63,750 | €63,750 | = | 0.0% |
| Current assets | 29/58 | €30,423 | €72,032 | +€41,610 | +137% |
| Amounts receivable within one year | 40/41 | €20,955 | €64,429 | +€43,474 | +207% |
| Trade receivables | 40 | €20,955 | €61,424 | +€40,469 | +193% |
| Other amounts receivable | 41 | - | €3,005 | +€3,005 | |
| Cash at bank and in hand | 54/58 | €9,468 | €7,603 | -€1,865 | -19.7% |
| Total equity and liabilities | 10/49 | €98,262 | €137,907 | +€39,645 | +40.3% |
| Equity | 10/15 | €22,109 | €45,195 | +€23,085 | +104% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,009 | €45,095 | +€23,085 | +105% |
| Amounts payable | 17/49 | €76,153 | €92,712 | +€16,560 | +21.7% |
| Amounts payable after more than one year | 17 | €53,243 | €53,243 | = | 0.0% |
| Financial debts | 170/4 | €53,243 | €53,243 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,910 | €26,967 | +€4,056 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €2,250 | €2,250 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €384 | €2,157 | +€1,773 | +461% |
| Suppliers | 440/4 | €384 | €2,157 | +€1,773 | +461% |
| Taxes, remuneration and social security | 45 | €20,276 | €22,559 | +€2,283 | +11.3% |
| Taxes | 450/3 | €18,260 | €22,559 | +€4,299 | +23.5% |
| Remuneration and social security | 454/9 | €2,016 | - | -€2,016 | |
| Accrued charges and deferred income | 492/3 | - | €12,503 | +€12,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,244 | €1,965 | +€720 | +57.9% |
| Other operating charges | 640/8 | €3,000 | €1,077 | -€1,923 | -64.1% |
| Gross operating margin | 9900 | €26,993 | €36,485 | +€9,492 | +35.2% |
| Operating profit (loss) | 9901 | €22,748 | €33,443 | +€10,695 | +47.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €1,011 | €236 | -€775 | -76.6% |
| Recurring financial charges | 65 | €1,011 | €236 | -€775 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €21,740 | €33,207 | +€11,467 | +52.7% |
| Income taxes | 67/77 | €8,408 | €10,122 | +€1,713 | +20.4% |
| Profit (loss) for the period | 9904 | €13,332 | €23,085 | +€9,754 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,332 | €23,085 | +€9,754 | +73.2% |
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 25 October 2026 via checked.be.