BRANCALEONI DIFFUSION: 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.
BRANCALEONI DIFFUSION
Largest movements
- Cash -€2.1m
down €2.1m (-78.2%), from €2.6m to €572,669
mainly Trade debts (-€2.1m) and Receivables within one year (-€37,463)
- Receivables within one year +€37,463
up €37,463 (+7.8%), from €479,975 to €517,438
of which Other amounts receivable: +€265,311
- Trade debts -€2.1m
down €2.1m (-82.9%), from €2.5m to €425,675
- Profit (loss) carried forward +€72,188
up €72,188 (+17.3%), from €416,351 to €488,539
- Gross operating margin -€702,158
down €702,158 (-79.2%), from €886,976 to €184,818
- Other operating charges -€680,541
down €680,541 (-88.9%), from €765,316 to €84,776
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 | €3,107,966 | €1,090,107 | -€2.0m | -64.9% |
| Current assets | 29/58 | €3,107,966 | €1,090,107 | -€2.0m | -64.9% |
| Amounts receivable within one year | 40/41 | €479,975 | €517,438 | +€37,463 | +7.8% |
| Trade receivables | 40 | €245,861 | €18,013 | -€227,847 | -92.7% |
| Other amounts receivable | 41 | €234,114 | €499,425 | +€265,311 | +113.3% |
| Cash at bank and in hand | 54/58 | €2,627,991 | €572,669 | -€2.1m | -78.2% |
| Total equity and liabilities | 10/49 | €3,107,966 | €1,090,107 | -€2.0m | -64.9% |
| Equity | 10/15 | €532,895 | €605,082 | +€72,188 | +13.5% |
| Contributions | 10/11 | €105,949 | €105,949 | = | 0.0% |
| Reserves | 13 | €10,595 | €10,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,595 | €10,595 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,595 | €10,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €416,351 | €488,539 | +€72,188 | +17.3% |
| Amounts payable | 17/49 | €2,575,071 | €485,024 | -€2.1m | -81.2% |
| Amounts payable within one year | 42/48 | €2,575,046 | €484,999 | -€2.1m | -81.2% |
| Trade debts | 44 | €2,495,255 | €425,675 | -€2.1m | -82.9% |
| Suppliers | 440/4 | €2,495,255 | €425,675 | -€2.1m | -82.9% |
| Taxes, remuneration and social security | 45 | €79,791 | €59,324 | -€20,467 | -25.7% |
| Taxes | 450/3 | €79,791 | €59,324 | -€20,467 | -25.7% |
| Accrued charges and deferred income | 492/3 | €25 | €25 | = | 0.0% |
| Other operating charges | 640/8 | €765,316 | €84,776 | -€680,541 | -88.9% |
| Gross operating margin | 9900 | €886,976 | €184,818 | -€702,158 | -79.2% |
| Operating profit (loss) | 9901 | €121,659 | €100,043 | -€21,617 | -17.8% |
| Financial charges | 65/66B | €687 | €815 | +€128 | +18.7% |
| Recurring financial charges | 65 | €687 | €815 | +€128 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €120,972 | €99,227 | -€21,745 | -18.0% |
| Income taxes | 67/77 | €32,285 | €27,039 | -€5,245 | -16.2% |
| Profit (loss) for the period | 9904 | €88,688 | €72,188 | -€16,500 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,688 | €72,188 | -€16,500 | -18.6% |
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 1 October 2026 via checked.be.