HARAS DE LIGNY: what changed
What changed
HARAS DE LIGNY
NACE 93.127, Equestrian clubs
filed annual accounts (NBB)
Net result for the year
-€83,667
2023 · -€131,301+€47,634
Equity
-€616,483
2023 · -€532,816-€83,667
Cash
€12,475
2023 · €2,339+€10,136
Balance sheet total
€976,387
2023 · €1.0m-€65,965
Largest movements
Assets
- Tangible fixed assets -€81,936
down €81,936 (-9.1%), from €905,214 to €823,278
Equity and liabilities
- Profit (loss) carried forward -€83,667
down €83,667 (-4.6%), from -€1.8m to -€1.9m
- Other debts +€51,141
up €51,141 (+4.2%), from €1.2m to €1.3m
- Trade debts -€33,440
down €33,440 (-38.0%), from €87,935 to €54,495
Income statement
- Gross operating margin +€24,373
up €24,373, from -€21,361 to €3,012
- Other operating charges -€21,571
no longer reported in 2024 (was €21,571)
- Depreciation -€2,352
down €2,352 (-2.7%), from €87,476 to €85,124
- Financial charges +€662
up €662 (+74.1%), from €893 to €1,555
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€131,301
Gross operating margin
+€24,373
Depreciation
+€2,352
Other operating charges
+€21,571
Financial charges
-€662
Result 2024
-€83,667
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,324
Investment
-€3,188
Financing
€0
Cash 2023
€2,339
From operations (derived)
+€13,324
Net result for the year
-€83,667
Depreciation
+€85,124
Receivables within one year
-€7,554
Deferred charges and accrued income
+€1,719
Trade debts
-€33,440
Other debts
+€51,141
Investment (derived)
-€3,188
Investment in fixed assets (net)
-€3,188
Cash 2024
€12,475
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,042,353 | €976,387 | -€65,965 | -6.3% |
| Fixed assets | 21/28 | €905,214 | €823,278 | -€81,936 | -9.1% |
| Tangible fixed assets | 22/27 | €905,214 | €823,278 | -€81,936 | -9.1% |
| Land and buildings | 22 | €905,214 | €823,278 | -€81,936 | -9.1% |
| Current assets | 29/58 | €137,139 | €153,109 | +€15,971 | +11.6% |
| Amounts receivable within one year | 40/41 | €132,927 | €140,481 | +€7,554 | +5.7% |
| Trade receivables | 40 | €113,216 | €117,007 | +€3,791 | +3.3% |
| Other amounts receivable | 41 | €19,711 | €23,474 | +€3,762 | +19.1% |
| Cash at bank and in hand | 54/58 | €2,339 | €12,475 | +€10,136 | +433% |
| Deferred charges and accrued income | 490/1 | €1,873 | €154 | -€1,719 | -91.8% |
| Total equity and liabilities | 10/49 | €1,042,353 | €976,387 | -€65,965 | -6.3% |
| Equity | 10/15 | -€532,816 | -€616,483 | -€83,667 | -15.7% |
| Contributions | 10/11 | €1,296,000 | €1,296,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,828,815 | -€1,912,482 | -€83,667 | -4.6% |
| Amounts payable | 17/49 | €1,575,168 | €1,592,870 | +€17,702 | +1.1% |
| Amounts payable within one year | 42/48 | €1,575,168 | €1,592,870 | +€17,702 | +1.1% |
| Trade debts | 44 | €87,935 | €54,495 | -€33,440 | -38.0% |
| Suppliers | 440/4 | €87,935 | €54,495 | -€33,440 | -38.0% |
| Taxes, remuneration and social security | 45 | €260,031 | €260,031 | = | 0.0% |
| Taxes | 450/3 | €260,031 | €260,031 | = | 0.0% |
| Other amounts payable | 47/48 | €1,227,203 | €1,278,344 | +€51,141 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,476 | €85,124 | -€2,352 | -2.7% |
| Other operating charges | 640/8 | €21,571 | - | -€21,571 | |
| Gross operating margin | 9900 | -€21,361 | €3,012 | +€24,373 | |
| Operating profit (loss) | 9901 | -€130,408 | -€82,112 | +€48,296 | +37.0% |
| Financial charges | 65/66B | €893 | €1,555 | +€662 | +74.1% |
| Recurring financial charges | 65 | €893 | €1,555 | +€662 | +74.1% |
| Profit (loss) for the period before taxes | 9903 | -€131,301 | -€83,667 | +€47,634 | +36.3% |
| Profit (loss) for the period | 9904 | -€131,301 | -€83,667 | +€47,634 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€131,301 | -€83,667 | +€47,634 | +36.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.