De leivese ton: 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.
De leivese ton
Largest movements
- Receivables within one year -€12,273
down €12,273 (-90.4%), from €13,583 to €1,310
of which Other amounts receivable: -€10,635
- Cash +€6,434
up €6,434 (+184%), from €3,494 to €9,928
mainly Trade debts (+€27,991) and Net result for the year (+€12,795)
- Deferred charges and accrued income +€5,769
up €5,769 (+545%), from €1,059 to €6,827
- Other debts -€29,847
down €29,847 (-56.2%), from €53,135 to €23,287
- Trade debts +€27,991
new in 2024: €27,991
- Profit (loss) carried forward +€12,795
up €12,795 (+13.0%), from -€98,554 to -€85,759
- Tax, wage and social debts -€11,211
down €11,211 (-21.6%), from €51,961 to €40,750
of which Taxes: -€9,937
- Staff costs -€8,641
down €8,641 (-12.8%), from €67,678 to €59,037
- Gross operating margin -€7,160
down €7,160 (-7.9%), from €90,275 to €83,115
- Financial charges +€2,819
up €2,819 (+234%), from €1,204 to €4,023
- Other operating charges +€1,462
up €1,462 (+26.1%), from €5,597 to €7,059
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 | €25,142 | €24,869 | -€273 | -1.1% |
| Fixed assets | 21/28 | €1,262 | €1,060 | -€202 | -16.0% |
| Tangible fixed assets | 22/27 | €202 | - | -€202 | |
| Plant, machinery and equipment | 23 | €202 | - | -€202 | |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €23,879 | €23,809 | -€70 | -0.3% |
| Stocks and contracts in progress | 3 | €5,744 | €5,744 | = | 0.0% |
| Stocks | 30/36 | €5,744 | €5,744 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,583 | €1,310 | -€12,273 | -90.4% |
| Trade receivables | 40 | €1,638 | - | -€1,638 | |
| Other amounts receivable | 41 | €11,945 | €1,310 | -€10,635 | -89.0% |
| Cash at bank and in hand | 54/58 | €3,494 | €9,928 | +€6,434 | +184% |
| Deferred charges and accrued income | 490/1 | €1,059 | €6,827 | +€5,769 | +545% |
| Total equity and liabilities | 10/49 | €25,142 | €24,869 | -€273 | -1.1% |
| Equity | 10/15 | -€79,954 | -€67,159 | +€12,795 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,554 | -€85,759 | +€12,795 | +13.0% |
| Amounts payable | 17/49 | €105,095 | €92,028 | -€13,067 | -12.4% |
| Amounts payable within one year | 42/48 | €105,095 | €92,028 | -€13,067 | -12.4% |
| Trade debts | 44 | - | €27,991 | +€27,991 | |
| Suppliers | 440/4 | - | €27,991 | +€27,991 | |
| Taxes, remuneration and social security | 45 | €51,961 | €40,750 | -€11,211 | -21.6% |
| Taxes | 450/3 | €32,242 | €22,305 | -€9,937 | -30.8% |
| Remuneration and social security | 454/9 | €19,719 | €18,445 | -€1,274 | -6.5% |
| Other amounts payable | 47/48 | €53,135 | €23,287 | -€29,847 | -56.2% |
| Remuneration, social security and pensions | 62 | €67,678 | €59,037 | -€8,641 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €202 | -€69 | -25.3% |
| Other operating charges | 640/8 | €5,597 | €7,059 | +€1,462 | +26.1% |
| Gross operating margin | 9900 | €90,275 | €83,115 | -€7,160 | -7.9% |
| Operating profit (loss) | 9901 | €16,728 | €16,817 | +€88 | +0.5% |
| Financial income | 75/76B | €1 | €1 | -€1 | -51.4% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -51.4% |
| Financial charges | 65/66B | €1,204 | €4,023 | +€2,819 | +234% |
| Recurring financial charges | 65 | €1,204 | €4,023 | +€2,819 | +234% |
| Profit (loss) for the period before taxes | 9903 | €15,526 | €12,795 | -€2,731 | -17.6% |
| Profit (loss) for the period | 9904 | €15,526 | €12,795 | -€2,731 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,526 | €12,795 | -€2,731 | -17.6% |
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 23 October 2026 via checked.be.