Céline VRANCKEN CPRE: 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.
Céline VRANCKEN CPRE
Largest movements
- Intangible fixed assets -€40,000
down €40,000 (-28.6%), from €140,000 to €100,000
- Cash -€28,903
down €28,903 (-47.5%), from €60,799 to €31,896
mainly Other debts (-€63,992) and Debts after one year (-€13,183)
- Receivables within one year +€12,842
up €12,842 (+42.2%), from €30,410 to €43,252
of which Other amounts receivable: +€9,796
- Other debts -€63,992
no longer reported in 2024 (was €63,992)
- Profit (loss) carried forward +€27,287
up €27,287 (+48.3%), from €56,442 to €83,729
- Debts after one year -€13,183
down €13,183 (-15.5%), from €85,302 to €72,119
- Tax, wage and social debts -€6,123
down €6,123 (-86.3%), from €7,092 to €970
- Trade debts +€3,971
up €3,971 (+3,957%), from €100 to €4,071
- Financial charges +€4,942
up €4,942 (+137%), from €3,603 to €8,544
- Gross operating margin +€2,694
up €2,694 (+3.3%), from €80,776 to €83,470
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 | €231,209 | €177,072 | -€54,137 | -23.4% |
| Fixed assets | 21/28 | €140,000 | €101,133 | -€38,867 | -27.8% |
| Intangible fixed assets | 21 | €140,000 | €100,000 | -€40,000 | -28.6% |
| Tangible fixed assets | 22/27 | - | €1,133 | +€1,133 | |
| Furniture and vehicles | 24 | - | €1,133 | +€1,133 | |
| Current assets | 29/58 | €91,209 | €75,938 | -€15,271 | -16.7% |
| Amounts receivable within one year | 40/41 | €30,410 | €43,252 | +€12,842 | +42.2% |
| Trade receivables | 40 | €30,410 | €33,455 | +€3,045 | +10.0% |
| Other amounts receivable | 41 | - | €9,796 | +€9,796 | |
| Cash at bank and in hand | 54/58 | €60,799 | €31,896 | -€28,903 | -47.5% |
| Deferred charges and accrued income | 490/1 | - | €791 | +€791 | |
| Total equity and liabilities | 10/49 | €231,209 | €177,072 | -€54,137 | -23.4% |
| Equity | 10/15 | €59,442 | €86,729 | +€27,287 | +45.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,442 | €83,729 | +€27,287 | +48.3% |
| Amounts payable | 17/49 | €171,767 | €90,343 | -€81,424 | -47.4% |
| Amounts payable after more than one year | 17 | €85,302 | €72,119 | -€13,183 | -15.5% |
| Financial debts | 170/4 | €85,302 | €72,119 | -€13,183 | -15.5% |
| Amounts payable within one year | 42/48 | €83,827 | €18,224 | -€65,603 | -78.3% |
| Current portion of amounts payable after more than one year | 42 | €12,642 | €13,183 | +€541 | +4.3% |
| Trade debts | 44 | €100 | €4,071 | +€3,971 | +3,957% |
| Suppliers | 440/4 | €100 | €4,071 | +€3,971 | +3,957% |
| Taxes, remuneration and social security | 45 | €7,092 | €970 | -€6,123 | -86.3% |
| Taxes | 450/3 | €7,092 | €970 | -€6,123 | -86.3% |
| Other amounts payable | 47/48 | €63,992 | - | -€63,992 | |
| Accrued charges and deferred income | 492/3 | €2,638 | - | -€2,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,000 | €40,066 | +€66 | +0.2% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €80,776 | €83,470 | +€2,694 | +3.3% |
| Operating profit (loss) | 9901 | €40,776 | €43,017 | +€2,241 | +5.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,603 | €8,544 | +€4,942 | +137% |
| Recurring financial charges | 65 | €3,603 | €8,544 | +€4,942 | +137% |
| Profit (loss) for the period before taxes | 9903 | €37,174 | €34,473 | -€2,701 | -7.3% |
| Income taxes | 67/77 | €7,919 | €7,185 | -€734 | -9.3% |
| Profit (loss) for the period | 9904 | €29,254 | €27,287 | -€1,967 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,254 | €27,287 | -€1,967 | -6.7% |
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 31 October 2026 via checked.be.