LA TABLE DE FIGARO: 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 TABLE DE FIGARO
Largest movements
- Cash +€9,016
up €9,016 (+57.7%), from €15,624 to €24,640
mainly Trade debts (+€11,185) and Depreciation (+€9,578)
- Receivables within one year -€5,487
down €5,487 (-68.6%), from €8,003 to €2,516
of which Trade receivables: -€3,701
- Tangible fixed assets -€3,596
down €3,596 (-14.6%), from €24,570 to €20,974
of which Furniture and vehicles: -€3,136
- Stocks and contracts -€945
down €945 (-20.7%), from €4,575 to €3,630
- Trade debts +€11,185
up €11,185 (+36.5%), from €30,664 to €41,849
- Debts after one year -€8,822
down €8,822 (-47.5%), from €18,572 to €9,751
- Current portion of long-term debt -€6,214
no longer reported in 2024 (was €6,214)
- Profit (loss) carried forward +€2,301
up €2,301 (+2.2%), from -€102,962 to -€100,661
- Staff costs -€7,773
down €7,773 (-8.5%), from €91,707 to €83,933
- Gross operating margin +€7,262
up €7,262 (+8.1%), from €89,938 to €97,201
- Depreciation +€1,378
up €1,378 (+16.8%), from €8,200 to €9,578
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 | €52,906 | €51,837 | -€1,069 | -2.0% |
| Fixed assets | 21/28 | €24,570 | €20,974 | -€3,596 | -14.6% |
| Tangible fixed assets | 22/27 | €24,570 | €20,974 | -€3,596 | -14.6% |
| Plant, machinery and equipment | 23 | €14,847 | €14,388 | -€459 | -3.1% |
| Furniture and vehicles | 24 | €9,722 | €6,586 | -€3,136 | -32.3% |
| Current assets | 29/58 | €28,336 | €30,863 | +€2,527 | +8.9% |
| Stocks and contracts in progress | 3 | €4,575 | €3,630 | -€945 | -20.7% |
| Stocks | 30/36 | €4,575 | €3,630 | -€945 | -20.7% |
| Amounts receivable within one year | 40/41 | €8,003 | €2,516 | -€5,487 | -68.6% |
| Trade receivables | 40 | €6,217 | €2,516 | -€3,701 | -59.5% |
| Other amounts receivable | 41 | €1,786 | - | -€1,786 | |
| Cash at bank and in hand | 54/58 | €15,624 | €24,640 | +€9,016 | +57.7% |
| Deferred charges and accrued income | 490/1 | €133 | €77 | -€57 | -42.4% |
| Total equity and liabilities | 10/49 | €52,906 | €51,837 | -€1,069 | -2.0% |
| Equity | 10/15 | -€25,084 | -€22,783 | +€2,301 | +9.2% |
| Contributions | 10/11 | €64,997 | €64,997 | = | 0.0% |
| Reserves | 13 | €12,880 | €12,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €684 | +€684 | |
| Reserves not available under the articles | 1311 | - | €684 | +€684 | |
| Distributable reserves | 133 | €12,880 | €12,196 | -€684 | -5.3% |
| Profit (loss) carried forward | 14 | -€102,962 | -€100,661 | +€2,301 | +2.2% |
| Amounts payable | 17/49 | €77,990 | €74,620 | -€3,370 | -4.3% |
| Amounts payable after more than one year | 17 | €18,572 | €9,751 | -€8,822 | -47.5% |
| Other amounts payable | 178/9 | €18,572 | €9,751 | -€8,822 | -47.5% |
| Amounts payable within one year | 42/48 | €59,418 | €64,839 | +€5,422 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €6,214 | - | -€6,214 | |
| Trade debts | 44 | €30,664 | €41,849 | +€11,185 | +36.5% |
| Suppliers | 440/4 | €30,664 | €41,849 | +€11,185 | +36.5% |
| Taxes, remuneration and social security | 45 | €22,539 | €22,990 | +€451 | +2.0% |
| Taxes | 450/3 | €3,542 | €2,926 | -€615 | -17.4% |
| Remuneration and social security | 454/9 | €18,998 | €20,064 | +€1,066 | +5.6% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €91,707 | €83,933 | -€7,773 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,200 | €9,578 | +€1,378 | +16.8% |
| Other operating charges | 640/8 | €1,284 | €1,307 | +€22 | +1.7% |
| Non-recurring operating charges | 66A | €225 | €174 | -€51 | -22.7% |
| Gross operating margin | 9900 | €89,938 | €97,201 | +€7,262 | +8.1% |
| Operating profit (loss) | 9901 | -€11,477 | €2,209 | +€13,687 | |
| Financial income | 75/76B | €20 | €42 | +€22 | +110% |
| Recurring financial income | 75 | €20 | €42 | +€22 | +110% |
| Financial charges | 65/66B | €1,045 | €258 | -€788 | -75.3% |
| Recurring financial charges | 65 | €1,045 | €258 | -€788 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,503 | €1,993 | +€14,496 | |
| Income taxes | 67/77 | €465 | -€308 | -€773 | |
| Profit (loss) for the period | 9904 | -€12,968 | €2,301 | +€15,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,968 | €2,301 | +€15,269 |
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 16 October 2026 via checked.be.