L242: 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.
L242
Largest movements
- Tangible fixed assets -€15,067
down €15,067 (-2.7%), from €558,683 to €543,617
- Cash -€12,797
no longer reported in 2024 (was €12,797)
mainly Net result for the year (-€26,677) and Debts after one year (-€16,822)
- Profit (loss) carried forward -€26,677
down €26,677 (-16.0%), from -€166,381 to -€193,058
- Debts after one year -€16,822
down €16,822 (-2.7%), from €628,986 to €612,164
of which Financial debts: -€16,822
- Current portion of long-term debt +€14,088
up €14,088 (+515%), from €2,734 to €16,822
- Other operating charges -€137,864
down €137,864 (-98.6%), from €139,852 to €1,988
- Financial charges +€15,641
up €15,641 (+228%), from €6,862 to €22,503
- Taxes +€2,962
new in 2024: €2,962
- Gross operating margin -€2,337
down €2,337 (-12.9%), from €18,179 to €15,842
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 | €576,731 | €549,404 | -€27,327 | -4.7% |
| Fixed assets | 21/28 | €558,683 | €543,617 | -€15,067 | -2.7% |
| Tangible fixed assets | 22/27 | €558,683 | €543,617 | -€15,067 | -2.7% |
| Land and buildings | 22 | €558,683 | €543,617 | -€15,067 | -2.7% |
| Current assets | 29/58 | €18,048 | €5,788 | -€12,260 | -67.9% |
| Amounts receivable within one year | 40/41 | €5,251 | €5,788 | +€537 | +10.2% |
| Other amounts receivable | 41 | €5,251 | €5,788 | +€537 | +10.2% |
| Cash at bank and in hand | 54/58 | €12,797 | - | -€12,797 | |
| Total equity and liabilities | 10/49 | €576,731 | €549,404 | -€27,327 | -4.7% |
| Equity | 10/15 | -€147,245 | -€173,922 | -€26,677 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €536 | €536 | = | 0.0% |
| Distributable reserves | 133 | €536 | €536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,381 | -€193,058 | -€26,677 | -16.0% |
| Amounts payable | 17/49 | €723,976 | €723,327 | -€650 | -0.1% |
| Amounts payable after more than one year | 17 | €628,986 | €612,164 | -€16,822 | -2.7% |
| Financial debts | 170/4 | €477,266 | €460,443 | -€16,822 | -3.5% |
| Other amounts payable | 178/9 | €151,720 | €151,720 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,990 | €111,163 | +€16,172 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €2,734 | €16,822 | +€14,088 | +515% |
| Financial debts | 43 | - | €323 | +€323 | |
| Credit institutions | 430/8 | - | €323 | +€323 | |
| Trade debts | 44 | €10,677 | €12,438 | +€1,761 | +16.5% |
| Suppliers | 440/4 | €10,677 | €12,438 | +€1,761 | +16.5% |
| Other amounts payable | 47/48 | €81,579 | €81,579 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,067 | €15,067 | = | 0.0% |
| Other operating charges | 640/8 | €139,852 | €1,988 | -€137,864 | -98.6% |
| Gross operating margin | 9900 | €18,179 | €15,842 | -€2,337 | -12.9% |
| Operating profit (loss) | 9901 | -€136,740 | -€1,212 | +€135,527 | +99.1% |
| Financial charges | 65/66B | €6,862 | €22,503 | +€15,641 | +228% |
| Recurring financial charges | 65 | €6,862 | €22,503 | +€15,641 | +228% |
| Profit (loss) for the period before taxes | 9903 | -€143,602 | -€23,715 | +€119,886 | +83.5% |
| Income taxes | 67/77 | - | €2,962 | +€2,962 | |
| Profit (loss) for the period | 9904 | -€143,602 | -€26,677 | +€116,925 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,602 | -€26,677 | +€116,925 | +81.4% |
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 19 October 2026 via checked.be.