COURANT D'HERBE: 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.
COURANT D'HERBE
Largest movements
- Receivables within one year +€23,868
up €23,868 (+182%), from €13,130 to €36,998
of which Other amounts receivable: +€22,108
- Tangible fixed assets -€21,213
down €21,213 (-54.3%), from €39,094 to €17,881
of which Furniture and vehicles: -€14,755
- Cash +€15,996
up €15,996 (+330%), from €4,852 to €20,848
mainly Investment in fixed assets (net) (+€14,505) and Net result for the year (+€11,887)
- Stocks and contracts -€3,820
no longer reported in 2024 (was €3,820)
- Profit (loss) carried forward +€11,887
up €11,887 (+122%), from €9,720 to €21,607
- Trade debts +€7,388
up €7,388 (+251%), from €2,940 to €10,328
- Debts after one year -€5,439
down €5,439 (-26.1%), from €20,848 to €15,409
- Tax, wage and social debts +€994
up €994 (+29.7%), from €3,349 to €4,343
- Turnover -€29,820
down €29,820 (-19.9%), from €150,086 to €120,266
- Gross operating margin +€21,010
up €21,010 (+115%), from €18,343 to €39,353
- Write-downs +€14,755
new in 2024: €14,755
- Purchases and services -€9,830
down €9,830 (-7.5%), from €131,744 to €121,913
- Staff costs -€8,786
down €8,786 (-89.7%), from €9,790 to €1,004
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 | €60,896 | €75,726 | +€14,831 | +24.4% |
| Fixed assets | 21/28 | €39,094 | €17,881 | -€21,213 | -54.3% |
| Tangible fixed assets | 22/27 | €39,094 | €17,881 | -€21,213 | -54.3% |
| Furniture and vehicles | 24 | €14,755 | - | -€14,755 | |
| Leasing and similar rights | 25 | €24,339 | €17,881 | -€6,458 | -26.5% |
| Current assets | 29/58 | €21,802 | €57,846 | +€36,043 | +165% |
| Stocks and contracts in progress | 3 | €3,820 | - | -€3,820 | |
| Stocks | 30/36 | €3,820 | - | -€3,820 | |
| Amounts receivable within one year | 40/41 | €13,130 | €36,998 | +€23,868 | +182% |
| Trade receivables | 40 | - | €1,760 | +€1,760 | |
| Other amounts receivable | 41 | €13,130 | €35,237 | +€22,108 | +168% |
| Cash at bank and in hand | 54/58 | €4,852 | €20,848 | +€15,996 | +330% |
| Total equity and liabilities | 10/49 | €60,896 | €75,726 | +€14,831 | +24.4% |
| Equity | 10/15 | €28,320 | €40,207 | +€11,887 | +42.0% |
| Reserves | 13 | €18,600 | €18,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,720 | €21,607 | +€11,887 | +122% |
| Amounts payable | 17/49 | €32,575 | €35,519 | +€2,944 | +9.0% |
| Amounts payable after more than one year | 17 | €20,848 | €15,409 | -€5,439 | -26.1% |
| Financial debts | 170/4 | €20,848 | €15,409 | -€5,439 | -26.1% |
| Amounts payable within one year | 42/48 | €11,728 | €20,110 | +€8,382 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | €5,439 | €5,439 | = | 0.0% |
| Trade debts | 44 | €2,940 | €10,328 | +€7,388 | +251% |
| Suppliers | 440/4 | €2,940 | €10,328 | +€7,388 | +251% |
| Taxes, remuneration and social security | 45 | €3,349 | €4,343 | +€994 | +29.7% |
| Taxes | 450/3 | €3,349 | €4,343 | +€994 | +29.7% |
| Turnover | 70 | €150,086 | €120,266 | -€29,820 | -19.9% |
| Non-recurring operating income | 76A | - | €41,000 | +€41,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,744 | €121,913 | -€9,830 | -7.5% |
| Remuneration, social security and pensions | 62 | €9,790 | €1,004 | -€8,786 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,708 | €6,708 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,755 | +€14,755 | |
| Other operating charges | 640/8 | €141 | €1,336 | +€1,194 | +844% |
| Gross operating margin | 9900 | €18,343 | €39,353 | +€21,010 | +115% |
| Operating profit (loss) | 9901 | €1,704 | €15,551 | +€13,848 | +813% |
| Financial income | 75/76B | €349 | €587 | +€238 | +68.0% |
| Recurring financial income | 75 | €349 | €587 | +€238 | +68.0% |
| Financial charges | 65/66B | €565 | €613 | +€48 | +8.5% |
| Recurring financial charges | 65 | €565 | €613 | +€48 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,488 | €15,525 | +€14,037 | +943% |
| Income taxes | 67/77 | €318 | €3,638 | +€3,321 | +1,045% |
| Profit (loss) for the period | 9904 | €1,170 | €11,887 | +€10,717 | +916% |
| Profit (loss) for the period to be appropriated | 9905 | €1,170 | €11,887 | +€10,717 | +916% |
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 25 October 2026 via checked.be.