LABEL'OCCAZ: what changed
Two fiscal 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.
LABEL'OCCAZ
Largest movements
- Stocks and contracts -€192,375
down €192,375 (-76.2%), from €252,372 to €59,997
- Receivables within one year +€130,759
up €130,759 (+78402.0%), from €167 to €130,926
of which Trade receivables: +€130,617
- Tangible fixed assets -€27,633
down €27,633 (-32.1%), from €86,159 to €58,526
of which Land and buildings: -€21,196
- Cash +€7,307
new in 2024: €7,307
- Profit (loss) carried forward -€91,292
down €91,292 (-115.5%), from -€79,063 to -€170,356
- Trade debts +€86,887
up €86,887 (+240.5%), from €36,129 to €123,015
- Short-term financial debts -€77,607
down €77,607 (-79.1%), from €98,082 to €20,474
- Debts after one year -€25,322
down €25,322 (-32.8%), from €77,132 to €51,810
- Other debts +€22,322
up €22,322 (+13.7%), from €163,499 to €185,821
- Gross operating margin -€22,062
down €22,062 (-59.8%), from €36,869 to €14,807
- Other operating charges -€12,184
down €12,184 (-83.8%), from €14,540 to €2,356
- Financial charges -€1,561
down €1,561 (-20.4%), from €7,666 to €6,105
of which Financial charges: -€1,973
- Depreciation -€870
down €870 (-6.3%), from €13,872 to €13,002
From the 2022 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal 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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,885 | €257,707 | -€81,178 | -24.0% |
| Fixed assets | 21/28 | €86,159 | €58,526 | -€27,633 | -32.1% |
| Tangible fixed assets | 22/27 | €86,159 | €58,526 | -€27,633 | -32.1% |
| Land and buildings | 22 | €77,030 | €55,834 | -€21,196 | -27.5% |
| Plant, machinery and equipment | 23 | €7,963 | €2,432 | -€5,530 | -69.5% |
| Furniture and vehicles | 24 | €1,166 | €260 | -€906 | -77.7% |
| Current assets | 29/58 | €252,726 | €199,181 | -€53,545 | -21.2% |
| Stocks and contracts in progress | 3 | €252,372 | €59,997 | -€192,375 | -76.2% |
| Stocks | 30/36 | €252,372 | €59,997 | -€192,375 | -76.2% |
| Amounts receivable within one year | 40/41 | €167 | €130,926 | +€130,759 | +78402.0% |
| Trade receivables | 40 | - | €130,617 | +€130,617 | |
| Other amounts receivable | 41 | €167 | €308 | +€142 | +84.9% |
| Cash at bank and in hand | 54/58 | - | €7,307 | +€7,307 | |
| Deferred charges and accrued income | 490/1 | €187 | €951 | +€765 | +409.5% |
| Total equity and liabilities | 10/49 | €338,885 | €257,707 | -€81,178 | -24.0% |
| Equity | 10/15 | -€71,007 | -€162,299 | -€91,292 | -128.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,063 | -€170,356 | -€91,292 | -115.5% |
| Amounts payable | 17/49 | €409,891 | €420,006 | +€10,115 | +2.5% |
| Amounts payable after more than one year | 17 | €77,132 | €51,810 | -€25,322 | -32.8% |
| Financial debts | 170/4 | €77,132 | €51,810 | -€25,322 | -32.8% |
| Amounts payable within one year | 42/48 | €332,759 | €368,196 | +€35,437 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,627 | +€8,627 | |
| Financial debts | 43 | €98,082 | €20,474 | -€77,607 | -79.1% |
| Credit institutions | 430/8 | €98,082 | €20,474 | -€77,607 | -79.1% |
| Trade debts | 44 | €36,129 | €123,015 | +€86,887 | +240.5% |
| Suppliers | 440/4 | €36,129 | €123,015 | +€86,887 | +240.5% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,050 | €27,258 | -€4,791 | -15.0% |
| Taxes | 450/3 | €31,256 | €24,414 | -€6,841 | -21.9% |
| Remuneration and social security | 454/9 | €794 | €2,844 | +€2,050 | +258.3% |
| Other amounts payable | 47/48 | €163,499 | €185,821 | +€22,322 | +13.7% |
| Remuneration, social security and pensions | 62 | €793 | €617 | -€176 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,872 | €13,002 | -€870 | -6.3% |
| Other operating charges | 640/8 | €14,540 | €2,356 | -€12,184 | -83.8% |
| Gross operating margin | 9900 | €36,869 | €14,807 | -€22,062 | -59.8% |
| Operating profit (loss) | 9901 | €7,665 | -€1,167 | -€8,832 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €7,666 | €6,105 | -€1,561 | -20.4% |
| Recurring financial charges | 65 | €7,666 | €5,692 | -€1,973 | -25.7% |
| Non-recurring financial charges | 66B | - | €413 | +€413 | |
| Profit (loss) for the period before taxes | 9903 | - | -€7,272 | -€7,272 | |
| Profit (loss) for the period | 9904 | - | -€7,272 | -€7,272 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€7,272 | -€7,272 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.