LA BOITE A SERVICES: 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 BOITE A SERVICES
Largest movements
- Tangible fixed assets -€7,953
down €7,953 (-20.7%), from €38,421 to €30,468
- Cash +€6,994
up €6,994, from €0 to €6,994
mainly Depreciation (+€7,953) and Tax, wage and social debts (+€5,542)
- Short-term financial debts -€8,093
down €8,093 (-100%), from €8,093 to €0
- Debts after one year -€7,582
down €7,582 (-23.7%), from €31,963 to €24,381
- Tax, wage and social debts +€5,542
new in 2024: €5,542
of which Remuneration and social security: +€5,525
- Trade debts +€4,528
up €4,528 (+235%), from €1,925 to €6,453
- Profit (loss) carried forward +€3,685
up €3,685 (+62.0%), from -€5,943 to -€2,258
- Gross operating margin +€57,007
up €57,007, from -€2,724 to €54,284
- Staff costs +€38,867
up €38,867 (+33,645%), from €116 to €38,983
- Depreciation +€5,456
up €5,456 (+219%), from €2,497 to €7,953
- Purchases and services -€2,724
no longer reported in 2024 (was €2,724)
- Financial charges +€2,265
up €2,265 (+434%), from €522 to €2,787
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 | €48,660 | €47,302 | -€1,359 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €38,421 | €30,468 | -€7,953 | -20.7% |
| Tangible fixed assets | 22/27 | €38,421 | €30,468 | -€7,953 | -20.7% |
| Furniture and vehicles | 24 | €38,421 | €30,468 | -€7,953 | -20.7% |
| Current assets | 29/58 | €10,239 | €16,833 | +€6,594 | +64.4% |
| Amounts receivable within one year | 40/41 | €9,007 | €8,572 | -€435 | -4.8% |
| Trade receivables | 40 | - | €8,548 | +€8,548 | |
| Other amounts receivable | 41 | €9,007 | €24 | -€8,983 | -99.7% |
| Cash at bank and in hand | 54/58 | €0 | €6,994 | +€6,994 | |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,267 | +€35 | +2.9% |
| Total equity and liabilities | 10/49 | €48,660 | €47,302 | -€1,359 | -2.8% |
| Equity | 10/15 | -€943 | €2,742 | +€3,685 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,943 | -€2,258 | +€3,685 | +62.0% |
| Amounts payable | 17/49 | €49,603 | €44,560 | -€5,043 | -10.2% |
| Amounts payable after more than one year | 17 | €31,963 | €24,381 | -€7,582 | -23.7% |
| Financial debts | 170/4 | €31,963 | €24,381 | -€7,582 | -23.7% |
| Amounts payable within one year | 42/48 | €17,536 | €20,178 | +€2,642 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €7,216 | €7,582 | +€366 | +5.1% |
| Financial debts | 43 | €8,093 | €0 | -€8,093 | -100% |
| Credit institutions | 430/8 | €8,093 | €0 | -€8,093 | -100% |
| Trade debts | 44 | €1,925 | €6,453 | +€4,528 | +235% |
| Suppliers | 440/4 | €1,925 | €6,453 | +€4,528 | +235% |
| Taxes, remuneration and social security | 45 | - | €5,542 | +€5,542 | |
| Taxes | 450/3 | - | €17 | +€17 | |
| Remuneration and social security | 454/9 | - | €5,525 | +€5,525 | |
| Other amounts payable | 47/48 | €303 | €601 | +€299 | +98.6% |
| Accrued charges and deferred income | 492/3 | €104 | €0 | -€104 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,724 | - | -€2,724 | |
| Remuneration, social security and pensions | 62 | €116 | €38,983 | +€38,867 | +33,645% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €7,953 | +€5,456 | +219% |
| Other operating charges | 640/8 | €85 | €514 | +€429 | +503% |
| Non-recurring operating charges | 66A | - | €363 | +€363 | |
| Gross operating margin | 9900 | -€2,724 | €54,284 | +€57,007 | |
| Operating profit (loss) | 9901 | -€5,421 | €6,471 | +€11,892 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €522 | €2,787 | +€2,265 | +434% |
| Recurring financial charges | 65 | €522 | €2,787 | +€2,265 | +434% |
| Profit (loss) for the period before taxes | 9903 | -€5,943 | €3,685 | +€9,627 | |
| Profit (loss) for the period | 9904 | -€5,943 | €3,685 | +€9,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,943 | €3,685 | +€9,627 |
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 28 October 2026 via checked.be.