Cantal: 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.
Cantal
Largest movements
- Receivables within one year +€41,668
up €41,668 (+10.9%), from €383,222 to €424,890
- Cash -€38,098
down €38,098 (-88.4%), from €43,120 to €5,022
mainly Receivables within one year (-€41,668) and Net result for the year (-€5,754)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€43,931
down €43,931 (-91.8%), from €47,845 to €3,914
- Taxes -€16,278
no longer reported in 2024 (was €16,278)
- Financial income -€11,748
no longer reported in 2024 (was €11,748)
- Depreciation -€820
down €820 (-12.5%), from €6,558 to €5,738
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 | €649,221 | €644,484 | -€4,737 | -0.7% |
| Fixed assets | 21/28 | €145,740 | €140,002 | -€5,738 | -3.9% |
| Tangible fixed assets | 22/27 | €145,740 | €140,002 | -€5,738 | -3.9% |
| Land and buildings | 22 | €145,740 | €140,002 | -€5,738 | -3.9% |
| Current assets | 29/58 | €503,481 | €504,482 | +€1,001 | +0.2% |
| Amounts receivable within one year | 40/41 | €383,222 | €424,890 | +€41,668 | +10.9% |
| Other amounts receivable | 41 | €383,222 | €424,890 | +€41,668 | +10.9% |
| Cash at bank and in hand | 54/58 | €43,120 | €5,022 | -€38,098 | -88.4% |
| Deferred charges and accrued income | 490/1 | €77,139 | €74,570 | -€2,569 | -3.3% |
| Total equity and liabilities | 10/49 | €649,221 | €644,484 | -€4,737 | -0.7% |
| Equity | 10/15 | €632,916 | €627,162 | -€5,754 | -0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €138,582 | €138,582 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | - | -€2,479 | |
| Reserves not available under the articles | 1311 | €2,479 | - | -€2,479 | |
| Tax-exempt reserves | 132 | €13,474 | €13,474 | = | 0.0% |
| Distributable reserves | 133 | €122,629 | €125,108 | +€2,479 | +2.0% |
| Profit (loss) carried forward | 14 | €394,334 | €388,580 | -€5,754 | -1.5% |
| Amounts payable | 17/49 | €16,305 | €17,322 | +€1,017 | +6.2% |
| Amounts payable within one year | 42/48 | €16,305 | €17,322 | +€1,017 | +6.2% |
| Trade debts | 44 | €27 | €1,044 | +€1,017 | +3766.7% |
| Suppliers | 440/4 | €27 | €1,044 | +€1,017 | +3766.7% |
| Taxes, remuneration and social security | 45 | €16,278 | €16,278 | = | 0.0% |
| Taxes | 450/3 | €16,278 | €16,278 | = | 0.0% |
| Non-recurring operating income | 76A | €39,262 | - | -€39,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,558 | €5,738 | -€820 | -12.5% |
| Other operating charges | 640/8 | €3,413 | €3,126 | -€287 | -8.4% |
| Gross operating margin | 9900 | €47,845 | €3,914 | -€43,931 | -91.8% |
| Operating profit (loss) | 9901 | €37,874 | -€4,950 | -€42,824 | |
| Financial income | 75/76B | €11,748 | - | -€11,748 | |
| Recurring financial income | 75 | €11,748 | - | -€11,748 | |
| Financial charges | 65/66B | €799 | €804 | +€5 | +0.6% |
| Recurring financial charges | 65 | €799 | €804 | +€5 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €48,823 | -€5,754 | -€54,577 | |
| Income taxes | 67/77 | €16,278 | - | -€16,278 | |
| Profit (loss) for the period | 9904 | €32,545 | -€5,754 | -€38,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,545 | -€5,754 | -€38,299 |
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 5 October 2026 via checked.be.