LE GUÉPARD: 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.
LE GUÉPARD
Largest movements
- Tangible fixed assets -€15,929
down €15,929 (-2.1%), from €745,650 to €729,721
of which Land and buildings: -€20,475
- Debts after one year -€60,376
down €60,376 (-100.0%), from €60,376 to €0
- Profit (loss) carried forward +€40,324
up €40,324 (+21.0%), from -€191,891 to -€151,566
- Gross operating margin +€11,777
up €11,777 (+16.4%), from €71,830 to €83,607
- Depreciation +€2,500
up €2,500 (+9.9%), from €25,139 to €27,639
- Taxes +€1,848
new in 2024: €1,848
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 | €809,536 | €794,329 | -€15,207 | -1.9% |
| Fixed assets | 21/28 | €745,650 | €729,721 | -€15,929 | -2.1% |
| Tangible fixed assets | 22/27 | €745,650 | €729,721 | -€15,929 | -2.1% |
| Land and buildings | 22 | €737,459 | €716,984 | -€20,475 | -2.8% |
| Plant, machinery and equipment | 23 | €7,419 | €11,194 | +€3,775 | +50.9% |
| Furniture and vehicles | 24 | €771 | €1,543 | +€772 | +100.0% |
| Current assets | 29/58 | €63,886 | €64,608 | +€722 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,800 | €3,585 | +€1,785 | +99.2% |
| Trade receivables | 40 | €1,800 | €0 | -€1,800 | -100.0% |
| Other amounts receivable | 41 | - | €3,585 | +€3,585 | |
| Cash at bank and in hand | 54/58 | €59,377 | €58,051 | -€1,327 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,709 | €2,972 | +€263 | +9.7% |
| Total equity and liabilities | 10/49 | €809,536 | €794,329 | -€15,207 | -1.9% |
| Equity | 10/15 | €748,987 | €789,312 | +€40,324 | +5.4% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Revaluation surpluses | 12 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €17,353 | €17,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,891 | -€151,566 | +€40,324 | +21.0% |
| Amounts payable | 17/49 | €60,549 | €5,018 | -€55,531 | -91.7% |
| Amounts payable after more than one year | 17 | €60,376 | €0 | -€60,376 | -100.0% |
| Trade debts | 175 | €60,376 | €0 | -€60,376 | -100.0% |
| Amounts payable within one year | 42/48 | €173 | €5,018 | +€4,845 | +2804.3% |
| Trade debts | 44 | €173 | €4,083 | +€3,910 | +2263.1% |
| Suppliers | 440/4 | €173 | €4,083 | +€3,910 | +2263.1% |
| Taxes, remuneration and social security | 45 | - | €935 | +€935 | |
| Taxes | 450/3 | - | €935 | +€935 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €2,593 | €8,958 | +€6,365 | +245.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,139 | €27,639 | +€2,500 | +9.9% |
| Other operating charges | 640/8 | €12,612 | €13,106 | +€494 | +3.9% |
| Gross operating margin | 9900 | €71,830 | €83,607 | +€11,777 | +16.4% |
| Operating profit (loss) | 9901 | €34,079 | €42,862 | +€8,783 | +25.8% |
| Financial charges | 65/66B | €555 | €690 | +€135 | +24.3% |
| Recurring financial charges | 65 | €555 | €690 | +€135 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €33,524 | €42,172 | +€8,648 | +25.8% |
| Income taxes | 67/77 | - | €1,848 | +€1,848 | |
| Profit (loss) for the period | 9904 | €33,524 | €40,324 | +€6,800 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,524 | €40,324 | +€6,800 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.