LA BANTOU: 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.
LA BANTOU
Largest movements
- Receivables within one year -€97,262
down €97,262 (-71.9%), from €135,309 to €38,047
- Tangible fixed assets +€18,209
up €18,209 (+9.1%), from €200,636 to €218,845
of which Other tangible fixed assets: +€31,974
- Cash -€5,361
down €5,361 (-83.7%), from €6,404 to €1,043
mainly Net result for the year (-€70,813) and Investment in fixed assets (net) (-€48,409)
- Profit (loss) carried forward -€70,813
down €70,813, from €435 to -€70,378
- Debts after one year -€23,797
down €23,797 (-13.4%), from €178,224 to €154,427
- Trade debts +€13,249
up €13,249 (+252.4%), from €5,250 to €18,499
- Other debts -€7,977
down €7,977 (-10.8%), from €74,087 to €66,110
- Tax, wage and social debts +€7,207
up €7,207 (+50.5%), from €14,273 to €21,480
of which Taxes: +€9,306
- Gross operating margin -€101,260
down €101,260, from €79,967 to -€21,293
- Staff costs +€4,202
up €4,202 (+40.9%), from €10,281 to €14,483
- Depreciation -€3,605
down €3,605 (-10.7%), from €33,805 to €30,200
- Financial charges -€2,672
down €2,672 (-31.5%), from €8,469 to €5,797
- Financial income -€2,435
down €2,435 (-52.3%), from €4,658 to €2,223
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 | €345,898 | €264,435 | -€81,463 | -23.6% |
| Fixed assets | 21/28 | €200,636 | €218,845 | +€18,209 | +9.1% |
| Tangible fixed assets | 22/27 | €200,636 | €218,845 | +€18,209 | +9.1% |
| Furniture and vehicles | 24 | €73,067 | €59,302 | -€13,765 | -18.8% |
| Other tangible fixed assets | 26 | €127,569 | €159,543 | +€31,974 | +25.1% |
| Current assets | 29/58 | €145,262 | €45,590 | -€99,672 | -68.6% |
| Stocks and contracts in progress | 3 | €3,500 | €6,500 | +€3,000 | +85.7% |
| Stocks | 30/36 | €3,500 | €6,500 | +€3,000 | +85.7% |
| Amounts receivable within one year | 40/41 | €135,309 | €38,047 | -€97,262 | -71.9% |
| Other amounts receivable | 41 | €135,309 | €38,047 | -€97,262 | -71.9% |
| Cash at bank and in hand | 54/58 | €6,404 | €1,043 | -€5,361 | -83.7% |
| Deferred charges and accrued income | 490/1 | €49 | - | -€49 | |
| Total equity and liabilities | 10/49 | €345,898 | €264,435 | -€81,463 | -23.6% |
| Equity | 10/15 | €50,935 | -€19,878 | -€70,813 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | - | -€500 | |
| Reserves not available under the articles | 1311 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €435 | -€70,378 | -€70,813 | |
| Amounts payable | 17/49 | €294,963 | €284,313 | -€10,650 | -3.6% |
| Amounts payable after more than one year | 17 | €178,224 | €154,427 | -€23,797 | -13.4% |
| Financial debts | 170/4 | €178,224 | €154,427 | -€23,797 | -13.4% |
| Amounts payable within one year | 42/48 | €116,739 | €129,886 | +€13,147 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €23,129 | €23,797 | +€668 | +2.9% |
| Trade debts | 44 | €5,250 | €18,499 | +€13,249 | +252.4% |
| Suppliers | 440/4 | €5,250 | €18,499 | +€13,249 | +252.4% |
| Taxes, remuneration and social security | 45 | €14,273 | €21,480 | +€7,207 | +50.5% |
| Taxes | 450/3 | €12,174 | €21,480 | +€9,306 | +76.4% |
| Remuneration and social security | 454/9 | €2,099 | - | -€2,099 | |
| Other amounts payable | 47/48 | €74,087 | €66,110 | -€7,977 | -10.8% |
| Non-recurring operating income | 76A | - | €579 | +€579 | |
| Remuneration, social security and pensions | 62 | €10,281 | €14,483 | +€4,202 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,805 | €30,200 | -€3,605 | -10.7% |
| Other operating charges | 640/8 | €1,135 | €1,262 | +€127 | +11.2% |
| Gross operating margin | 9900 | €79,967 | -€21,293 | -€101,260 | |
| Operating profit (loss) | 9901 | €34,746 | -€67,238 | -€101,984 | |
| Financial income | 75/76B | €4,658 | €2,223 | -€2,435 | -52.3% |
| Recurring financial income | 75 | €4,658 | €2,223 | -€2,435 | -52.3% |
| Financial charges | 65/66B | €8,469 | €5,797 | -€2,672 | -31.5% |
| Recurring financial charges | 65 | €8,469 | €5,797 | -€2,672 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €30,935 | -€70,813 | -€101,748 | |
| Profit (loss) for the period | 9904 | €30,935 | -€70,813 | -€101,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,935 | -€70,813 | -€101,748 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.