La Poudrière: 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 Poudrière
Largest movements
- Current investments -€95,150
down €95,150 (-5.6%), from €1.7m to €1.6m
- Tangible fixed assets +€86,779
up €86,779 (+7.3%), from €1.2m to €1.3m
of which Land and buildings: +€58,429
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€1.1m
down €1.1m (-99.4%), from €1.1m to €6,784
of which Non-recurring financial income: -€1.1m
- Gross operating margin +€245,806
up €245,806 (+74.2%), from €331,453 to €577,259
- Purchases and services +€66,249
up €66,249 (+11.5%), from €577,181 to €643,430
- Turnover +€58,986
up €58,986 (+6.5%), from €908,895 to €967,881
- Staff costs +€41,128
up €41,128 (+41.9%), from €98,270 to €139,398
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 | €3,162,275 | €3,175,497 | +€13,222 | +0.4% |
| Fixed assets | 21/28 | €1,192,946 | €1,279,725 | +€86,779 | +7.3% |
| Tangible fixed assets | 22/27 | €1,192,946 | €1,279,725 | +€86,779 | +7.3% |
| Land and buildings | 22 | €1,060,712 | €1,119,141 | +€58,429 | +5.5% |
| Plant, machinery and equipment | 23 | €66,888 | €56,728 | -€10,160 | -15.2% |
| Furniture and vehicles | 24 | €65,346 | €103,856 | +€38,510 | +58.9% |
| Current assets | 29/58 | €1,969,329 | €1,895,772 | -€73,557 | -3.7% |
| Stocks and contracts in progress | 3 | €22,396 | €23,718 | +€1,322 | +5.9% |
| Stocks | 30/36 | €22,396 | €23,718 | +€1,322 | +5.9% |
| Amounts receivable within one year | 40/41 | €40,671 | €47,581 | +€6,910 | +17.0% |
| Trade receivables | 40 | €24,586 | €21,944 | -€2,642 | -10.7% |
| Other amounts receivable | 41 | €16,085 | €25,637 | +€9,552 | +59.4% |
| Current investments | 50/53 | €1,694,123 | €1,598,973 | -€95,150 | -5.6% |
| Cash at bank and in hand | 54/58 | €212,139 | €225,500 | +€13,361 | +6.3% |
| Total equity and liabilities | 10/49 | €3,162,275 | €3,175,497 | +€13,222 | +0.4% |
| Equity | 10/15 | €2,013,428 | €2,035,999 | +€22,571 | +1.1% |
| Reserves | 13 | €2,013,428 | €2,035,999 | +€22,571 | +1.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €1,020,962 | €1,020,962 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,020,962 | €1,020,962 | = | 0.0% |
| Major repairs and maintenance | 162 | €1,020,962 | €1,020,962 | = | 0.0% |
| Amounts payable | 17/49 | €127,885 | €118,536 | -€9,349 | -7.3% |
| Amounts payable after more than one year | 17 | - | €156 | +€156 | |
| Financial debts | 170/4 | - | €156 | +€156 | |
| Amounts payable within one year | 42/48 | €127,885 | €118,380 | -€9,505 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,042 | - | -€5,042 | |
| Trade debts | 44 | €16,564 | €12,102 | -€4,462 | -26.9% |
| Suppliers | 440/4 | €16,564 | €12,102 | -€4,462 | -26.9% |
| Turnover | 70 | €908,895 | €967,881 | +€58,986 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €577,181 | €643,430 | +€66,249 | +11.5% |
| Remuneration, social security and pensions | 62 | €98,270 | €139,398 | +€41,128 | +41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,072 | €100,176 | +€35,104 | +53.9% |
| Other operating charges | 640/8 | €187,736 | €211,181 | +€23,445 | +12.5% |
| Gross operating margin | 9900 | €331,453 | €577,259 | +€245,806 | +74.2% |
| Operating profit (loss) | 9901 | -€19,625 | €126,504 | +€146,129 | |
| Financial income | 75/76B | €1,135,260 | €6,784 | -€1.1m | -99.4% |
| Recurring financial income | 75 | €79 | €6,784 | +€6,705 | +8,487% |
| Non-recurring financial income | 76B | €1,135,181 | - | -€1.1m | |
| Financial charges | 65/66B | €1,195 | €6,285 | +€5,090 | +426% |
| Recurring financial charges | 65 | €1,195 | €946 | -€249 | -20.8% |
| Non-recurring financial charges | 66B | - | €5,339 | +€5,339 | |
| Profit (loss) for the period before taxes | 9903 | €1,114,440 | €127,003 | -€987,437 | -88.6% |
| Income taxes | 67/77 | -€132 | - | +€132 | |
| Profit (loss) for the period | 9904 | €1,114,572 | €127,003 | -€987,569 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,114,572 | €127,003 | -€987,569 | -88.6% |
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 22 October 2026 via checked.be.