Jean PIERRE: 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.
Jean PIERRE
Largest movements
- Cash +€22,036
up €22,036 (+202.0%), from €10,911 to €32,947
mainly Trade debts (+€24,243) and Other debts (+€18,938)
- Receivables within one year +€11,259
up €11,259 (+15.2%), from €74,033 to €85,292
of which Trade receivables: +€18,356
- Tangible fixed assets +€6,911
up €6,911 (+27.7%), from €24,974 to €31,885
- Deferred charges and accrued income -€4,113
down €4,113 (-21.4%), from €19,217 to €15,103
- Trade debts +€24,243
up €24,243 (+133.2%), from €18,201 to €42,445
- Other debts +€18,938
new in 2024: €18,938
- Tax, wage and social debts -€8,945
down €8,945 (-51.8%), from €17,272 to €8,327
of which Taxes: -€4,940
- Reserves -€4,400
down €4,400 (-8.3%), from €52,859 to €48,459
of which Distributable reserves: -€4,400
- Current portion of long-term debt +€3,496
new in 2024: €3,496
- Gross operating margin +€23,214
up €23,214 (+42.6%), from €54,457 to €77,671
- Taxes +€2,130
up €2,130 (+559.9%), from €380 to €2,510
- Depreciation +€1,424
up €1,424 (+147.6%), from €965 to €2,389
- Staff costs +€925
up €925 (+1.7%), from €53,857 to €54,782
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 | €129,135 | €165,227 | +€36,093 | +27.9% |
| Fixed assets | 21/28 | €24,974 | €31,885 | +€6,911 | +27.7% |
| Tangible fixed assets | 22/27 | €24,974 | €31,885 | +€6,911 | +27.7% |
| Furniture and vehicles | 24 | €24,974 | €31,885 | +€6,911 | +27.7% |
| Current assets | 29/58 | €104,161 | €133,342 | +€29,182 | +28.0% |
| Amounts receivable within one year | 40/41 | €74,033 | €85,292 | +€11,259 | +15.2% |
| Trade receivables | 40 | €49,041 | €67,397 | +€18,356 | +37.4% |
| Other amounts receivable | 41 | €24,992 | €17,895 | -€7,097 | -28.4% |
| Cash at bank and in hand | 54/58 | €10,911 | €32,947 | +€22,036 | +202.0% |
| Deferred charges and accrued income | 490/1 | €19,217 | €15,103 | -€4,113 | -21.4% |
| Total equity and liabilities | 10/49 | €129,135 | €165,227 | +€36,093 | +27.9% |
| Equity | 10/15 | €93,049 | €88,683 | -€4,366 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,859 | €48,459 | -€4,400 | -8.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €46,600 | -€4,400 | -8.6% |
| Profit (loss) carried forward | 14 | €33,990 | €34,024 | +€34 | +0.1% |
| Amounts payable | 17/49 | €36,086 | €76,544 | +€40,458 | +112.1% |
| Amounts payable after more than one year | 17 | - | €3,276 | +€3,276 | |
| Financial debts | 170/4 | - | €3,276 | +€3,276 | |
| Amounts payable within one year | 42/48 | €35,516 | €73,268 | +€37,753 | +106.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,496 | +€3,496 | |
| Financial debts | 43 | €42 | €62 | +€20 | +47.1% |
| Credit institutions | 430/8 | €42 | €62 | +€20 | +47.1% |
| Trade debts | 44 | €18,201 | €42,445 | +€24,243 | +133.2% |
| Suppliers | 440/4 | €18,201 | €42,445 | +€24,243 | +133.2% |
| Taxes, remuneration and social security | 45 | €17,272 | €8,327 | -€8,945 | -51.8% |
| Taxes | 450/3 | €4,940 | - | -€4,940 | |
| Remuneration and social security | 454/9 | €12,332 | €8,327 | -€4,005 | -32.5% |
| Other amounts payable | 47/48 | - | €18,938 | +€18,938 | |
| Accrued charges and deferred income | 492/3 | €570 | - | -€570 | |
| Non-recurring operating income | 76A | €20,330 | - | -€20,330 | |
| Remuneration, social security and pensions | 62 | €53,857 | €54,782 | +€925 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €2,389 | +€1,424 | +147.6% |
| Other operating charges | 640/8 | €5,825 | €6,345 | +€520 | +8.9% |
| Non-recurring operating charges | 66A | €824 | - | -€824 | |
| Gross operating margin | 9900 | €54,457 | €77,671 | +€23,214 | +42.6% |
| Operating profit (loss) | 9901 | -€7,014 | €14,155 | +€21,169 | |
| Financial income | 75/76B | €179 | €80 | -€99 | -55.1% |
| Recurring financial income | 75 | €179 | €80 | -€99 | -55.1% |
| Financial charges | 65/66B | €916 | €1,090 | +€174 | +19.0% |
| Recurring financial charges | 65 | €916 | €1,090 | +€174 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,751 | €13,145 | +€20,896 | |
| Income taxes | 67/77 | €380 | €2,510 | +€2,130 | +559.9% |
| Profit (loss) for the period | 9904 | -€8,131 | €10,634 | +€18,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,131 | €10,634 | +€18,766 |
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 1 October 2026 via checked.be.