Het Beleefcircus: 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.
Het Beleefcircus
Largest movements
- Deferred charges and accrued income +€7,169
up €7,169 (+1829.2%), from €392 to €7,561
- Tangible fixed assets -€6,831
down €6,831 (-24.3%), from €28,115 to €21,284
- Receivables within one year +€2,838
up €2,838 (+6.0%), from €46,996 to €49,834
of which Trade receivables: +€2,723
- Other debts +€10,668
up €10,668 (+20.4%), from €52,419 to €63,087
- Debts after one year -€5,308
down €5,308 (-6.1%), from €87,390 to €82,082
- Tax, wage and social debts -€3,533
down €3,533 (-77.2%), from €4,579 to €1,046
of which Remuneration and social security: -€3,345
- Staff costs -€57,612
down €57,612 (-98.5%), from €58,507 to €895
- Gross operating margin -€50,597
down €50,597 (-76.6%), from €66,077 to €15,480
- Depreciation +€4,929
up €4,929 (+173.8%), from €2,836 to €7,765
- Other operating charges +€1,649
up €1,649 (+205.5%), from €803 to €2,452
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 | €172,443 | €175,065 | +€2,622 | +1.5% |
| Fixed assets | 21/28 | €121,404 | €113,639 | -€7,765 | -6.4% |
| Intangible fixed assets | 21 | €93,288 | €92,355 | -€933 | -1.0% |
| Tangible fixed assets | 22/27 | €28,115 | €21,284 | -€6,831 | -24.3% |
| Plant, machinery and equipment | 23 | €28,115 | €21,284 | -€6,831 | -24.3% |
| Current assets | 29/58 | €51,040 | €61,426 | +€10,386 | +20.3% |
| Stocks and contracts in progress | 3 | €3,652 | €3,312 | -€340 | -9.3% |
| Stocks | 30/36 | €3,652 | €3,312 | -€340 | -9.3% |
| Amounts receivable within one year | 40/41 | €46,996 | €49,834 | +€2,838 | +6.0% |
| Trade receivables | 40 | €46,880 | €49,603 | +€2,723 | +5.8% |
| Other amounts receivable | 41 | €116 | €231 | +€116 | +100.0% |
| Cash at bank and in hand | 54/58 | - | €720 | +€720 | |
| Deferred charges and accrued income | 490/1 | €392 | €7,561 | +€7,169 | +1829.2% |
| Total equity and liabilities | 10/49 | €172,443 | €175,065 | +€2,622 | +1.5% |
| Equity | 10/15 | €19,309 | €19,316 | +€8 | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,809 | €16,816 | +€8 | 0.0% |
| Distributable reserves | 133 | €16,809 | €16,816 | +€8 | 0.0% |
| Amounts payable | 17/49 | €153,135 | €155,749 | +€2,614 | +1.7% |
| Amounts payable after more than one year | 17 | €87,390 | €82,082 | -€5,308 | -6.1% |
| Financial debts | 170/4 | €87,390 | €82,082 | -€5,308 | -6.1% |
| Amounts payable within one year | 42/48 | €65,745 | €73,667 | +€7,922 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €5,010 | €5,308 | +€298 | +5.9% |
| Financial debts | 43 | €82 | - | -€82 | |
| Credit institutions | 430/8 | €82 | - | -€82 | |
| Trade debts | 44 | €3,655 | €4,226 | +€571 | +15.6% |
| Suppliers | 440/4 | €3,655 | €4,226 | +€571 | +15.6% |
| Taxes, remuneration and social security | 45 | €4,579 | €1,046 | -€3,533 | -77.2% |
| Taxes | 450/3 | €1,234 | €1,046 | -€188 | -15.2% |
| Remuneration and social security | 454/9 | €3,345 | - | -€3,345 | |
| Other amounts payable | 47/48 | €52,419 | €63,087 | +€10,668 | +20.4% |
| Remuneration, social security and pensions | 62 | €58,507 | €895 | -€57,612 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €7,765 | +€4,929 | +173.8% |
| Other operating charges | 640/8 | €803 | €2,452 | +€1,649 | +205.5% |
| Gross operating margin | 9900 | €66,077 | €15,480 | -€50,597 | -76.6% |
| Operating profit (loss) | 9901 | €3,932 | €4,369 | +€437 | +11.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,701 | €4,361 | +€660 | +17.8% |
| Recurring financial charges | 65 | €3,701 | €4,361 | +€660 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €231 | €8 | -€223 | -96.7% |
| Profit (loss) for the period | 9904 | €231 | €8 | -€223 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €231 | €8 | -€223 | -96.7% |
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 3 October 2026 via checked.be.