LA PETITE OURSE: 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 PETITE OURSE
Largest movements
- Tangible fixed assets -€16,443
down €16,443 (-6.5%), from €251,986 to €235,542
of which Land and buildings: -€18,118
- Receivables within one year +€13,431
up €13,431 (+449%), from €2,993 to €16,424
of which Other amounts receivable: +€8,552
- Intangible fixed assets -€9,055
no longer reported in 2024 (was €9,055)
- Profit (loss) carried forward +€54,178
up €54,178 (+52.4%), from -€103,340 to -€49,162
- Other debts -€50,362
down €50,362 (-21.1%), from €238,874 to €188,511
- Debts after one year -€15,776
down €15,776 (-34.4%), from €45,873 to €30,097
- Trade debts -€6,513
down €6,513 (-40.9%), from €15,905 to €9,392
- Accrued charges and deferred income +€4,320
new in 2024: €4,320
- Depreciation +€7,425
up €7,425 (+30.0%), from €24,780 to €32,205
- Gross operating margin +€3,755
up €3,755 (+3.8%), from €97,865 to €101,621
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 | €290,968 | €276,843 | -€14,125 | -4.9% |
| Fixed assets | 21/28 | €261,040 | €235,542 | -€25,498 | -9.8% |
| Intangible fixed assets | 21 | €9,055 | - | -€9,055 | |
| Tangible fixed assets | 22/27 | €251,986 | €235,542 | -€16,443 | -6.5% |
| Land and buildings | 22 | €247,479 | €229,360 | -€18,118 | -7.3% |
| Plant, machinery and equipment | 23 | €757 | €2,595 | +€1,838 | +243% |
| Furniture and vehicles | 24 | €3,051 | €3,121 | +€70 | +2.3% |
| Other tangible fixed assets | 26 | €698 | €466 | -€233 | -33.3% |
| Current assets | 29/58 | €29,927 | €41,301 | +€11,373 | +38.0% |
| Amounts receivable within one year | 40/41 | €2,993 | €16,424 | +€13,431 | +449% |
| Trade receivables | 40 | €2,993 | €7,872 | +€4,878 | +163% |
| Other amounts receivable | 41 | - | €8,552 | +€8,552 | |
| Cash at bank and in hand | 54/58 | €26,715 | €24,545 | -€2,170 | -8.1% |
| Deferred charges and accrued income | 490/1 | €219 | €332 | +€113 | +51.4% |
| Total equity and liabilities | 10/49 | €290,968 | €276,843 | -€14,125 | -4.9% |
| Equity | 10/15 | -€27,840 | €26,338 | +€54,178 | |
| Contributions | 10/11 | €73,780 | €73,780 | = | 0.0% |
| Reserves | 13 | €1,720 | €1,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,720 | €1,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,720 | €1,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,340 | -€49,162 | +€54,178 | +52.4% |
| Amounts payable | 17/49 | €318,808 | €250,505 | -€68,303 | -21.4% |
| Amounts payable after more than one year | 17 | €45,873 | €30,097 | -€15,776 | -34.4% |
| Financial debts | 170/4 | €45,873 | €30,097 | -€15,776 | -34.4% |
| Amounts payable within one year | 42/48 | €272,935 | €216,088 | -€56,847 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €16,337 | €15,776 | -€561 | -3.4% |
| Trade debts | 44 | €15,905 | €9,392 | -€6,513 | -40.9% |
| Suppliers | 440/4 | €15,905 | €9,392 | -€6,513 | -40.9% |
| Advances received on contracts in progress | 46 | €1,135 | €2,401 | +€1,266 | +112% |
| Taxes, remuneration and social security | 45 | €684 | €7 | -€676 | -98.9% |
| Taxes | 450/3 | €684 | €7 | -€676 | -98.9% |
| Other amounts payable | 47/48 | €238,874 | €188,511 | -€50,362 | -21.1% |
| Accrued charges and deferred income | 492/3 | - | €4,320 | +€4,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,780 | €32,205 | +€7,425 | +30.0% |
| Other operating charges | 640/8 | €10,129 | €10,477 | +€348 | +3.4% |
| Gross operating margin | 9900 | €97,865 | €101,621 | +€3,755 | +3.8% |
| Operating profit (loss) | 9901 | €62,957 | €58,939 | -€4,018 | -6.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,352 | €4,761 | +€409 | +9.4% |
| Recurring financial charges | 65 | €4,352 | €4,494 | +€142 | +3.3% |
| Non-recurring financial charges | 66B | - | €267 | +€267 | |
| Profit (loss) for the period before taxes | 9903 | €58,605 | €54,178 | -€4,427 | -7.6% |
| Profit (loss) for the period | 9904 | €58,605 | €54,178 | -€4,427 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,605 | €54,178 | -€4,427 | -7.6% |
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 31 October 2026 via checked.be.