AU POT DE BEURRE: what changed
AU POT DE BEURRE
Largest movements
- Tangible fixed assets -€59,253
down €59,253 (-20.0%), from €296,587 to €237,334
of which Plant, machinery and equipment: -€32,866
- Cash -€15,884
down €15,884 (-92.6%), from €17,161 to €1,277
mainly Net result for the year (-€53,897) and Tax, wage and social debts (-€16,860)
- Receivables within one year -€11,033
down €11,033 (-70.4%), from €15,665 to €4,632
of which Other amounts receivable: -€11,533
- Deferred charges and accrued income -€7,472
no longer reported in 2024 (was €7,472)
- Stocks and contracts -€6,320
no longer reported in 2024 (was €6,320)
- Profit (loss) carried forward -€35,757
down €35,757 (-227%), from -€15,729 to -€51,486
- Reserves -€18,140
down €18,140 (-11.8%), from €153,469 to €135,329
of which Tax-exempt reserves: -€18,140
- Tax, wage and social debts -€16,860
no longer reported in 2024 (was €16,860)
of which Remuneration and social security: -€10,278
- Trade debts -€12,586
down €12,586 (-58.0%), from €21,694 to €9,108
- Debts after one year -€11,721
down €11,721 (-27.5%), from €42,612 to €30,891
- Gross operating margin -€56,072
down €56,072 (-91.2%), from €61,471 to €5,399
- Staff costs -€10,169
down €10,169 (-29.5%), from €34,426 to €24,257
- Depreciation +€2,037
up €2,037 (+5.9%), from €34,513 to €36,550
- Financial charges -€790
down €790 (-20.3%), from €3,889 to €3,099
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,403 | €243,441 | -€99,962 | -29.1% |
| Fixed assets | 21/28 | €296,785 | €237,532 | -€59,253 | -20.0% |
| Tangible fixed assets | 22/27 | €296,587 | €237,334 | -€59,253 | -20.0% |
| Plant, machinery and equipment | 23 | €257,713 | €224,847 | -€32,866 | -12.8% |
| Furniture and vehicles | 24 | €38,874 | €12,487 | -€26,387 | -67.9% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €46,618 | €5,909 | -€40,709 | -87.3% |
| Stocks and contracts in progress | 3 | €6,320 | - | -€6,320 | |
| Stocks | 30/36 | €6,320 | - | -€6,320 | |
| Amounts receivable within one year | 40/41 | €15,665 | €4,632 | -€11,033 | -70.4% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €15,665 | €4,132 | -€11,533 | -73.6% |
| Cash at bank and in hand | 54/58 | €17,161 | €1,277 | -€15,884 | -92.6% |
| Deferred charges and accrued income | 490/1 | €7,472 | - | -€7,472 | |
| Total equity and liabilities | 10/49 | €343,403 | €243,441 | -€99,962 | -29.1% |
| Equity | 10/15 | €199,713 | €145,816 | -€53,897 | -27.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €153,469 | €135,329 | -€18,140 | -11.8% |
| Non-distributable reserves | 130/1 | €4,431 | €4,431 | = | 0.0% |
| Legal reserve | 130 | €4,431 | €4,431 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,038 | €130,898 | -€18,140 | -12.2% |
| Profit (loss) carried forward | 14 | -€15,729 | -€51,486 | -€35,757 | -227% |
| Provisions and deferred taxes | 16 | €49,679 | €43,633 | -€6,046 | -12.2% |
| Deferred taxes | 168 | €49,679 | €43,633 | -€6,046 | -12.2% |
| Amounts payable | 17/49 | €94,011 | €53,992 | -€40,019 | -42.6% |
| Amounts payable after more than one year | 17 | €42,612 | €30,891 | -€11,721 | -27.5% |
| Financial debts | 170/4 | €42,612 | €30,891 | -€11,721 | -27.5% |
| Amounts payable within one year | 42/48 | €51,399 | €21,779 | -€29,620 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €11,143 | €12,671 | +€1,528 | +13.7% |
| Trade debts | 44 | €21,694 | €9,108 | -€12,586 | -58.0% |
| Suppliers | 440/4 | €21,694 | €9,108 | -€12,586 | -58.0% |
| Taxes, remuneration and social security | 45 | €16,860 | - | -€16,860 | |
| Taxes | 450/3 | €6,582 | - | -€6,582 | |
| Remuneration and social security | 454/9 | €10,278 | - | -€10,278 | |
| Other amounts payable | 47/48 | €1,702 | - | -€1,702 | |
| Accrued charges and deferred income | 492/3 | - | €1,322 | +€1,322 | |
| Remuneration, social security and pensions | 62 | €34,426 | €24,257 | -€10,169 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,513 | €36,550 | +€2,037 | +5.9% |
| Other operating charges | 640/8 | €1,121 | €880 | -€241 | -21.5% |
| Non-recurring operating charges | 66A | €20,538 | €402 | -€20,136 | -98.0% |
| Gross operating margin | 9900 | €61,471 | €5,399 | -€56,072 | -91.2% |
| Operating profit (loss) | 9901 | -€29,127 | -€56,690 | -€27,563 | -94.6% |
| Financial income | 75/76B | €136 | €83 | -€53 | -39.0% |
| Recurring financial income | 75 | €136 | €83 | -€53 | -39.0% |
| Financial charges | 65/66B | €3,889 | €3,099 | -€790 | -20.3% |
| Recurring financial charges | 65 | €3,889 | €3,099 | -€790 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,880 | -€59,706 | -€26,826 | -81.6% |
| Transfer from deferred taxes | 780 | €5,509 | €6,047 | +€538 | +9.8% |
| Income taxes | 67/77 | €331 | €238 | -€93 | -28.1% |
| Profit (loss) for the period | 9904 | -€27,702 | -€53,897 | -€26,195 | -94.6% |
| Transfer from tax-exempt reserves | 789 | €16,527 | €18,140 | +€1,613 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,175 | -€35,757 | -€24,582 | -220% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.