LE FRENCH: 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.
LE FRENCH
Largest movements
- Receivables within one year -€6,708
down €6,708 (-100%), from €6,708 to €0
- Cash +€5,598
up €5,598 (+797%), from €703 to €6,301
mainly Receivables within one year (+€6,708) and Net result for the year (+€4,443)
- Profit (loss) carried forward +€4,443
up €4,443 (+8.2%), from -€54,197 to -€49,754
- Tax, wage and social debts -€3,010
down €3,010 (-51.7%), from €5,821 to €2,811
- Other debts -€1,737
down €1,737 (-5.0%), from €34,530 to €32,793
- Trade debts -€806
down €806 (-100%), from €806 to €0
- Gross operating margin -€12,405
down €12,405 (-63.7%), from €19,488 to €7,083
- Other operating charges +€2,038
up €2,038 (+587%), from €347 to €2,385
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 | €7,411 | €6,301 | -€1,110 | -15.0% |
| Current assets | 29/58 | €7,411 | €6,301 | -€1,110 | -15.0% |
| Amounts receivable within one year | 40/41 | €6,708 | €0 | -€6,708 | -100% |
| Trade receivables | 40 | €6,708 | €0 | -€6,708 | -100% |
| Cash at bank and in hand | 54/58 | €703 | €6,301 | +€5,598 | +797% |
| Total equity and liabilities | 10/49 | €7,411 | €6,301 | -€1,110 | -15.0% |
| Equity | 10/15 | -€33,746 | -€29,303 | +€4,443 | +13.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 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 | -€54,197 | -€49,754 | +€4,443 | +8.2% |
| Amounts payable | 17/49 | €41,157 | €35,604 | -€5,553 | -13.5% |
| Amounts payable within one year | 42/48 | €41,157 | €35,604 | -€5,553 | -13.5% |
| Trade debts | 44 | €806 | €0 | -€806 | -100% |
| Suppliers | 440/4 | €806 | €0 | -€806 | -100% |
| Taxes, remuneration and social security | 45 | €5,821 | €2,811 | -€3,010 | -51.7% |
| Taxes | 450/3 | €5,821 | €2,811 | -€3,010 | -51.7% |
| Other amounts payable | 47/48 | €34,530 | €32,793 | -€1,737 | -5.0% |
| Other operating charges | 640/8 | €347 | €2,385 | +€2,038 | +587% |
| Gross operating margin | 9900 | €19,488 | €7,083 | -€12,405 | -63.7% |
| Operating profit (loss) | 9901 | €19,141 | €4,698 | -€14,443 | -75.5% |
| Financial charges | 65/66B | €79 | €255 | +€175 | +220% |
| Recurring financial charges | 65 | €79 | €255 | +€175 | +220% |
| Profit (loss) for the period before taxes | 9903 | €19,061 | €4,443 | -€14,618 | -76.7% |
| Profit (loss) for the period | 9904 | €19,061 | €4,443 | -€14,618 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,061 | €4,443 | -€14,618 | -76.7% |
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 26 October 2026 via checked.be.