CONVERSION BAUMGARTNER LIMOUSINE: 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.
CONVERSION BAUMGARTNER LIMOUSINE
Largest movements
- Tangible fixed assets -€28,782
down €28,782 (-3.8%), from €749,019 to €720,237
of which Land and buildings: -€17,611
- Receivables within one year -€10,648
down €10,648 (-95.1%), from €11,194 to €546
of which Trade receivables: -€7,600
- Accrued charges and deferred income -€32,696
down €32,696 (-6.9%), from €474,556 to €441,860
- Debts after one year -€19,318
down €19,318 (-25.0%), from €77,330 to €58,012
- Trade debts +€17,286
up €17,286 (+62.6%), from €27,607 to €44,893
- Short-term financial debts -€9,931
no longer reported in 2024 (was €9,931)
- Current portion of long-term debt -€8,850
down €8,850 (-25.2%), from €35,146 to €26,296
- Turnover +€25,735
up €25,735 (+22.3%), from €115,308 to €141,043
- Gross operating margin +€20,065
up €20,065 (+36.6%), from €54,777 to €74,841
- Purchases and services +€5,768
up €5,768 (+7.7%), from €75,365 to €81,133
- Financial charges -€2,236
down €2,236 (-40.3%), from €5,554 to €3,318
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 | €772,273 | €728,484 | -€43,789 | -5.7% |
| Fixed assets | 21/28 | €749,304 | €720,522 | -€28,782 | -3.8% |
| Tangible fixed assets | 22/27 | €749,019 | €720,237 | -€28,782 | -3.8% |
| Land and buildings | 22 | €675,810 | €658,199 | -€17,611 | -2.6% |
| Plant, machinery and equipment | 23 | €7,119 | €2,811 | -€4,308 | -60.5% |
| Furniture and vehicles | 24 | €40,623 | €27,387 | -€13,235 | -32.6% |
| Other tangible fixed assets | 26 | €25,468 | €31,840 | +€6,372 | +25.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €22,968 | €7,962 | -€15,007 | -65.3% |
| Amounts receivable within one year | 40/41 | €11,194 | €546 | -€10,648 | -95.1% |
| Trade receivables | 40 | €8,147 | €546 | -€7,600 | -93.3% |
| Other amounts receivable | 41 | €3,047 | €0 | -€3,047 | -100% |
| Current investments | 50/53 | €8 | €501 | +€494 | +6,437% |
| Cash at bank and in hand | 54/58 | €3,607 | €979 | -€2,628 | -72.9% |
| Deferred charges and accrued income | 490/1 | €8,159 | €5,935 | -€2,225 | -27.3% |
| Total equity and liabilities | 10/49 | €772,273 | €728,484 | -€43,789 | -5.7% |
| Equity | 10/15 | €147,532 | €154,262 | +€6,730 | +4.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,468 | -€45,738 | +€6,730 | +12.8% |
| Amounts payable | 17/49 | €624,740 | €574,222 | -€50,519 | -8.1% |
| Amounts payable after more than one year | 17 | €77,330 | €58,012 | -€19,318 | -25.0% |
| Financial debts | 170/4 | €77,330 | €58,012 | -€19,318 | -25.0% |
| Amounts payable within one year | 42/48 | €72,854 | €74,350 | +€1,495 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €35,146 | €26,296 | -€8,850 | -25.2% |
| Financial debts | 43 | €9,931 | - | -€9,931 | |
| Credit institutions | 430/8 | €9,931 | - | -€9,931 | |
| Trade debts | 44 | €27,607 | €44,893 | +€17,286 | +62.6% |
| Suppliers | 440/4 | €27,607 | €44,893 | +€17,286 | +62.6% |
| Taxes, remuneration and social security | 45 | €170 | €3,161 | +€2,991 | +1,757% |
| Taxes | 450/3 | €170 | €3,161 | +€2,991 | +1,757% |
| Accrued charges and deferred income | 492/3 | €474,556 | €441,860 | -€32,696 | -6.9% |
| Turnover | 70 | €115,308 | €141,043 | +€25,735 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,365 | €81,133 | +€5,768 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,476 | €43,532 | +€1,056 | +2.5% |
| Other operating charges | 640/8 | €20,147 | €20,586 | +€439 | +2.2% |
| Gross operating margin | 9900 | €54,777 | €74,841 | +€20,065 | +36.6% |
| Operating profit (loss) | 9901 | -€7,846 | €10,724 | +€18,570 | |
| Financial income | 75/76B | €175 | €85 | -€90 | -51.3% |
| Recurring financial income | 75 | €175 | €85 | -€90 | -51.3% |
| Financial charges | 65/66B | €5,554 | €3,318 | -€2,236 | -40.3% |
| Recurring financial charges | 65 | €5,554 | €3,318 | -€2,236 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,225 | €7,491 | +€20,716 | |
| Income taxes | 67/77 | €368 | €762 | +€394 | +107% |
| Profit (loss) for the period | 9904 | -€13,592 | €6,730 | +€20,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,592 | €6,730 | +€20,322 |
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 14 October 2026 via checked.be.