BICQUE - LIESSE: 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.
BICQUE - LIESSE
Largest movements
- Cash -€4,087
no longer reported in 2024 (was €4,087)
mainly Current portion of long-term debt (-€14,000) and Net result for the year (-€2,431)
- Current portion of long-term debt -€14,000
no longer reported in 2024 (was €14,000)
- Short-term financial debts +€10,000
new in 2024: €10,000
- Profit (loss) carried forward -€2,431
down €2,431, from €2,110 to -€320
- Trade debts +€1,314
up €1,314 (+116%), from €1,135 to €2,448
- Other debts +€1,030
up €1,030 (+35.0%), from €2,946 to €3,976
- Financial charges -€1,379
down €1,379 (-69.1%), from €1,997 to €618
- Gross operating margin -€669
down €669 (-58.4%), from -€1,145 to -€1,813
- Other operating charges -€112
down €112 (-100%), from €112 to €0
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 | €95,941 | €91,853 | -€4,087 | -4.3% |
| Current assets | 29/58 | €95,941 | €91,853 | -€4,087 | -4.3% |
| Amounts receivable within one year | 40/41 | €91,853 | €91,853 | = | 0.0% |
| Other amounts receivable | 41 | €91,853 | €91,853 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,087 | - | -€4,087 | |
| Total equity and liabilities | 10/49 | €95,941 | €91,853 | -€4,087 | -4.3% |
| Equity | 10/15 | €73,610 | €71,180 | -€2,431 | -3.3% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,110 | -€320 | -€2,431 | |
| Amounts payable | 17/49 | €22,330 | €20,674 | -€1,656 | -7.4% |
| Amounts payable within one year | 42/48 | €18,080 | €16,424 | -€1,656 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | - | -€14,000 | |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €1,135 | €2,448 | +€1,314 | +116% |
| Suppliers | 440/4 | €1,135 | €2,448 | +€1,314 | +116% |
| Other amounts payable | 47/48 | €2,946 | €3,976 | +€1,030 | +35.0% |
| Accrued charges and deferred income | 492/3 | €4,250 | €4,250 | = | 0.0% |
| Other operating charges | 640/8 | €112 | €0 | -€112 | -100% |
| Gross operating margin | 9900 | -€1,145 | -€1,813 | -€669 | -58.4% |
| Operating profit (loss) | 9901 | -€1,257 | -€1,813 | -€557 | -44.3% |
| Financial charges | 65/66B | €1,997 | €618 | -€1,379 | -69.1% |
| Recurring financial charges | 65 | €1,997 | €618 | -€1,379 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,253 | -€2,431 | +€823 | +25.3% |
| Profit (loss) for the period | 9904 | -€3,253 | -€2,431 | +€823 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,253 | -€2,431 | +€823 | +25.3% |
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 18 October 2026 via checked.be.