LA GARÇONNE: 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 GARÇONNE
Largest movements
- Receivables within one year +€4,013
up €4,013 (+261%), from €1,538 to €5,552
of which Trade receivables: +€2,273
- Cash -€902
down €902 (-75.4%), from €1,197 to €295
- Trade debts +€7,845
up €7,845 (+93.6%), from €8,381 to €16,226
- Other debts -€5,428
down €5,428 (-22.5%), from €24,108 to €18,680
- Profit (loss) carried forward +€616
up €616 (+1.4%), from -€44,698 to -€44,082
- Tax, wage and social debts +€78
up €78 (+2.0%), from €3,980 to €4,057
of which Taxes: +€78
- Gross operating margin +€6,292
up €6,292, from -€4,758 to €1,534
- Other operating charges -€356
down €356 (-55.9%), from €637 to €281
- Financial charges +€277
up €277 (+124%), from €223 to €500
- Taxes -€129
down €129 (-48.6%), from €266 to €137
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,170 | €7,281 | +€3,111 | +74.6% |
| Fixed assets | 21/28 | €927 | €927 | = | 0.0% |
| Tangible fixed assets | 22/27 | €927 | €927 | = | 0.0% |
| Plant, machinery and equipment | 23 | €927 | €927 | = | 0.0% |
| Current assets | 29/58 | €3,243 | €6,354 | +€3,111 | +95.9% |
| Stocks and contracts in progress | 3 | €508 | €508 | = | 0.0% |
| Stocks | 30/36 | €508 | €508 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,538 | €5,552 | +€4,013 | +261% |
| Trade receivables | 40 | €1,538 | €3,811 | +€2,273 | +148% |
| Other amounts receivable | 41 | - | €1,740 | +€1,740 | |
| Cash at bank and in hand | 54/58 | €1,197 | €295 | -€902 | -75.4% |
| Total equity and liabilities | 10/49 | €4,170 | €7,281 | +€3,111 | +74.6% |
| Equity | 10/15 | -€32,298 | -€31,682 | +€616 | +1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,698 | -€44,082 | +€616 | +1.4% |
| Amounts payable | 17/49 | €36,468 | €38,963 | +€2,495 | +6.8% |
| Amounts payable within one year | 42/48 | €36,468 | €38,963 | +€2,495 | +6.8% |
| Trade debts | 44 | €8,381 | €16,226 | +€7,845 | +93.6% |
| Suppliers | 440/4 | €8,381 | €16,226 | +€7,845 | +93.6% |
| Taxes, remuneration and social security | 45 | €3,980 | €4,057 | +€78 | +2.0% |
| Taxes | 450/3 | €3,310 | €3,387 | +€78 | +2.3% |
| Remuneration and social security | 454/9 | €670 | €670 | = | 0.0% |
| Other amounts payable | 47/48 | €24,108 | €18,680 | -€5,428 | -22.5% |
| Other operating charges | 640/8 | €637 | €281 | -€356 | -55.9% |
| Gross operating margin | 9900 | -€4,758 | €1,534 | +€6,292 | |
| Operating profit (loss) | 9901 | -€5,395 | €1,253 | +€6,648 | |
| Financial charges | 65/66B | €223 | €500 | +€277 | +124% |
| Recurring financial charges | 65 | €223 | €500 | +€277 | +124% |
| Profit (loss) for the period before taxes | 9903 | -€5,618 | €753 | +€6,371 | |
| Income taxes | 67/77 | €266 | €137 | -€129 | -48.6% |
| Profit (loss) for the period | 9904 | -€5,884 | €616 | +€6,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,884 | €616 | +€6,500 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.