ESPACE MEUREE: 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.
ESPACE MEUREE
Largest movements
- Tangible fixed assets -€9,368
down €9,368 (-17.3%), from €54,099 to €44,731
- Tax, wage and social debts -€32,661
down €32,661 (-81.0%), from €40,307 to €7,646
- Other debts +€20,651
up €20,651 (+25.7%), from €80,438 to €101,089
- Debts after one year -€7,552
no longer reported in 2024 (was €7,552)
- Trade debts +€5,198
up €5,198 (+47.8%), from €10,871 to €16,069
- Profit (loss) carried forward +€4,191
up €4,191 (+28.6%), from -€14,674 to -€10,483
- Gross operating margin +€41,922
up €41,922 (+15760.1%), from €266 to €42,188
- Financial income -€4,189
down €4,189 (-99.5%), from €4,209 to €20
- Other operating charges +€2,269
up €2,269 (+49.8%), from €4,554 to €6,823
- Financial charges -€930
down €930 (-21.8%), from €4,263 to €3,333
- Depreciation -€579
down €579 (-4.0%), from €14,446 to €13,867
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 | €169,488 | €160,455 | -€9,033 | -5.3% |
| Fixed assets | 21/28 | €54,099 | €44,981 | -€9,118 | -16.9% |
| Tangible fixed assets | 22/27 | €54,099 | €44,731 | -€9,368 | -17.3% |
| Plant, machinery and equipment | 23 | €32,662 | €30,739 | -€1,923 | -5.9% |
| Furniture and vehicles | 24 | €8,859 | €4,716 | -€4,143 | -46.8% |
| Other tangible fixed assets | 26 | €12,578 | €9,276 | -€3,302 | -26.3% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €115,389 | €115,474 | +€85 | +0.1% |
| Amounts receivable within one year | 40/41 | €113,950 | €113,125 | -€825 | -0.7% |
| Trade receivables | 40 | €11,104 | €8,080 | -€3,024 | -27.2% |
| Other amounts receivable | 41 | €102,846 | €105,045 | +€2,199 | +2.1% |
| Cash at bank and in hand | 54/58 | €634 | €1,518 | +€884 | +139.5% |
| Deferred charges and accrued income | 490/1 | €805 | €831 | +€26 | +3.2% |
| Total equity and liabilities | 10/49 | €169,488 | €160,455 | -€9,033 | -5.3% |
| Equity | 10/15 | €23,910 | €28,100 | +€4,190 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €19,984 | €19,984 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,234 | €1,234 | -€0 | 0.0% |
| Legal reserve | 130 | - | €1,234 | +€1,234 | |
| Reserves not available under the articles | 1311 | €1,234 | - | -€1,234 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,674 | -€10,483 | +€4,191 | +28.6% |
| Amounts payable | 17/49 | €145,578 | €132,355 | -€13,223 | -9.1% |
| Amounts payable after more than one year | 17 | €7,552 | - | -€7,552 | |
| Financial debts | 170/4 | €7,552 | - | -€7,552 | |
| Amounts payable within one year | 42/48 | €138,026 | €132,355 | -€5,671 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €6,410 | €7,552 | +€1,142 | +17.8% |
| Trade debts | 44 | €10,871 | €16,069 | +€5,198 | +47.8% |
| Suppliers | 440/4 | €10,871 | €16,069 | +€5,198 | +47.8% |
| Taxes, remuneration and social security | 45 | €40,307 | €7,646 | -€32,661 | -81.0% |
| Taxes | 450/3 | €40,307 | €7,646 | -€32,661 | -81.0% |
| Other amounts payable | 47/48 | €80,438 | €101,089 | +€20,651 | +25.7% |
| Non-recurring operating income | 76A | - | €19,675 | +€19,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,446 | €13,867 | -€579 | -4.0% |
| Other operating charges | 640/8 | €4,554 | €6,823 | +€2,269 | +49.8% |
| Non-recurring operating charges | 66A | - | €23,519 | +€23,519 | |
| Gross operating margin | 9900 | €266 | €42,188 | +€41,922 | +15760.1% |
| Operating profit (loss) | 9901 | -€18,734 | -€2,021 | +€16,713 | +89.2% |
| Financial income | 75/76B | €4,209 | €20 | -€4,189 | -99.5% |
| Recurring financial income | 75 | €4,209 | €20 | -€4,189 | -99.5% |
| Financial charges | 65/66B | €4,263 | €3,333 | -€930 | -21.8% |
| Recurring financial charges | 65 | €4,263 | €3,333 | -€930 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,788 | -€5,334 | +€13,454 | +71.6% |
| Income taxes | 67/77 | €2,401 | €2,975 | +€574 | +23.9% |
| Profit (loss) for the period | 9904 | -€21,189 | -€8,309 | +€12,880 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,189 | -€8,309 | +€12,880 | +60.8% |
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 9 October 2026 via checked.be.