LABEL76: 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.
LABEL76
Largest movements
- Receivables after one year -€34,435
down €34,435 (-23.0%), from €150,000 to €115,565
- Receivables within one year -€28,247
down €28,247 (-70.3%), from €40,184 to €11,937
of which Trade receivables: -€32,620
- Profit (loss) carried forward -€122,732
down €122,732, from €40,407 to -€82,325
- Debts after one year +€84,586
new in 2024: €84,586
- Other debts -€61,439
down €61,439 (-100.0%), from €61,439 to €0
- Current portion of long-term debt +€34,757
up €34,757 (+252.0%), from €13,794 to €48,551
- Trade debts +€12,567
up €12,567 (+47.7%), from €26,335 to €38,903
- Gross operating margin -€134,715
down €134,715, from €44,927 to -€89,788
- Write-downs +€20,930
new in 2024: €20,930
- Other operating charges +€4,391
up €4,391 (+223.9%), from €1,961 to €6,352
- Taxes -€3,865
down €3,865 (-95.2%), from €4,059 to €194
- Financial charges +€3,672
up €3,672 (+75.6%), from €4,858 to €8,530
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 | €195,134 | €131,474 | -€63,660 | -32.6% |
| Fixed assets | 21/28 | €2,277 | €1,198 | -€1,078 | -47.4% |
| Tangible fixed assets | 22/27 | €1,797 | €719 | -€1,078 | -60.0% |
| Land and buildings | 22 | €1,081 | €719 | -€363 | -33.5% |
| Furniture and vehicles | 24 | €135 | €0 | -€135 | -100.0% |
| Other tangible fixed assets | 26 | €581 | €0 | -€581 | -100.0% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €192,858 | €130,276 | -€62,582 | -32.4% |
| Amounts receivable after more than one year | 29 | €150,000 | €115,565 | -€34,435 | -23.0% |
| Other amounts receivable | 291 | €150,000 | €115,565 | -€34,435 | -23.0% |
| Amounts receivable within one year | 40/41 | €40,184 | €11,937 | -€28,247 | -70.3% |
| Trade receivables | 40 | €39,739 | €7,119 | -€32,620 | -82.1% |
| Other amounts receivable | 41 | €444 | €4,818 | +€4,374 | +984.5% |
| Cash at bank and in hand | 54/58 | €251 | €1,460 | +€1,209 | +481.7% |
| Deferred charges and accrued income | 490/1 | €2,423 | €1,314 | -€1,109 | -45.8% |
| Total equity and liabilities | 10/49 | €195,134 | €131,474 | -€63,660 | -32.6% |
| Equity | 10/15 | €60,812 | -€61,920 | -€122,732 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €40,407 | -€82,325 | -€122,732 | |
| Amounts payable | 17/49 | €134,322 | €193,394 | +€59,072 | +44.0% |
| Amounts payable after more than one year | 17 | - | €84,586 | +€84,586 | |
| Financial debts | 170/4 | - | €84,586 | +€84,586 | |
| Amounts payable within one year | 42/48 | €134,322 | €108,808 | -€25,514 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €13,794 | €48,551 | +€34,757 | +252.0% |
| Trade debts | 44 | €26,335 | €38,903 | +€12,567 | +47.7% |
| Suppliers | 440/4 | €26,335 | €38,903 | +€12,567 | +47.7% |
| Taxes, remuneration and social security | 45 | €32,754 | €21,355 | -€11,400 | -34.8% |
| Taxes | 450/3 | €32,754 | €21,355 | -€11,400 | -34.8% |
| Other amounts payable | 47/48 | €61,439 | €0 | -€61,439 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,454 | €1,078 | -€376 | -25.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,930 | +€20,930 | |
| Other operating charges | 640/8 | €1,961 | €6,352 | +€4,391 | +223.9% |
| Gross operating margin | 9900 | €44,927 | -€89,788 | -€134,715 | |
| Operating profit (loss) | 9901 | €41,512 | -€118,149 | -€159,661 | |
| Financial income | 75/76B | €4,500 | €4,141 | -€359 | -8.0% |
| Recurring financial income | 75 | €4,500 | €4,141 | -€359 | -8.0% |
| Financial charges | 65/66B | €4,858 | €8,530 | +€3,672 | +75.6% |
| Recurring financial charges | 65 | €4,858 | €8,530 | +€3,672 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €41,154 | -€122,538 | -€163,692 | |
| Income taxes | 67/77 | €4,059 | €194 | -€3,865 | -95.2% |
| Profit (loss) for the period | 9904 | €37,095 | -€122,732 | -€159,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,095 | -€122,732 | -€159,827 |
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 12 October 2026 via checked.be.