LA PERLE: 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 PERLE
Largest movements
- Stocks and contracts -€16,930
no longer reported in 2024 (was €16,930)
- Receivables within one year +€446
up €446 (+1208.9%), from €37 to €483
of which Other amounts receivable: +€337
- Cash -€353
down €353 (-9.2%), from €3,834 to €3,481
mainly Net result for the year (-€18,298) and Receivables within one year (-€446)
- Profit (loss) carried forward -€18,298
down €18,298 (-25.0%), from -€73,185 to -€91,483
- Other debts +€1,792
up €1,792 (+2.8%), from €65,091 to €66,883
- Trade debts -€331
no longer reported in 2024 (was €331)
- Write-downs +€16,930
new in 2024: €16,930
- Gross operating margin +€2,204
up €2,204 (+62.8%), from -€3,510 to -€1,306
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 | €20,801 | €3,964 | -€16,837 | -80.9% |
| Current assets | 29/58 | €20,801 | €3,964 | -€16,837 | -80.9% |
| Stocks and contracts in progress | 3 | €16,930 | - | -€16,930 | |
| Stocks | 30/36 | €16,930 | - | -€16,930 | |
| Amounts receivable within one year | 40/41 | €37 | €483 | +€446 | +1208.9% |
| Trade receivables | 40 | - | €109 | +€109 | |
| Other amounts receivable | 41 | €37 | €374 | +€337 | +913.6% |
| Cash at bank and in hand | 54/58 | €3,834 | €3,481 | -€353 | -9.2% |
| Total equity and liabilities | 10/49 | €20,801 | €3,964 | -€16,837 | -80.9% |
| Equity | 10/15 | -€53,185 | -€71,483 | -€18,298 | -34.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,185 | -€91,483 | -€18,298 | -25.0% |
| Amounts payable | 17/49 | €73,986 | €75,447 | +€1,461 | +2.0% |
| Amounts payable within one year | 42/48 | €73,986 | €75,447 | +€1,461 | +2.0% |
| Trade debts | 44 | €331 | - | -€331 | |
| Suppliers | 440/4 | €331 | - | -€331 | |
| Taxes, remuneration and social security | 45 | €8,564 | €8,564 | +€0 | 0.0% |
| Taxes | 450/3 | €15 | €16 | +€1 | +3.6% |
| Remuneration and social security | 454/9 | €8,548 | €8,548 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €65,091 | €66,883 | +€1,792 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,930 | +€16,930 | |
| Gross operating margin | 9900 | -€3,510 | -€1,306 | +€2,204 | +62.8% |
| Operating profit (loss) | 9901 | -€3,510 | -€18,236 | -€14,726 | -419.5% |
| Financial charges | 65/66B | €53 | €62 | +€9 | +17.0% |
| Recurring financial charges | 65 | €53 | €62 | +€9 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,563 | -€18,298 | -€14,735 | -413.5% |
| Profit (loss) for the period | 9904 | -€3,563 | -€18,298 | -€14,735 | -413.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,563 | -€18,298 | -€14,735 | -413.5% |
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 10 October 2026 via checked.be.