LE JUSTE A COTE: 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 JUSTE A COTE
Largest movements
- Receivables within one year +€30,300
up €30,300 (+28.0%), from €108,290 to €138,590
- Tangible fixed assets -€17,956
down €17,956 (-49.9%), from €35,969 to €18,013
of which Plant, machinery and equipment: -€9,622
- Reserves +€24,595
up €24,595 (+204%), from €12,085 to €36,680
- Trade debts -€20,046
down €20,046 (-78.4%), from €25,575 to €5,529
- Tax, wage and social debts +€14,808
up €14,808 (+217%), from €6,836 to €21,644
- Debts after one year -€10,447
down €10,447 (-56.0%), from €18,671 to €8,224
- Gross operating margin +€13,366
up €13,366 (+22.4%), from €59,674 to €73,040
- Taxes +€9,363
up €9,363 (+77.0%), from €12,152 to €21,515
- Purchases and services -€6,761
no longer reported in 2024 (was €6,761)
- Staff costs -€4,418
no longer reported in 2024 (was €4,418)
- Write-downs -€4,315
no longer reported in 2024 (was €4,315)
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 | €146,733 | €156,634 | +€9,901 | +6.7% |
| Fixed assets | 21/28 | €37,189 | €18,013 | -€19,176 | -51.6% |
| Intangible fixed assets | 21 | €1,220 | - | -€1,220 | |
| Tangible fixed assets | 22/27 | €35,969 | €18,013 | -€17,956 | -49.9% |
| Land and buildings | 22 | €16,667 | €8,333 | -€8,334 | -50.0% |
| Plant, machinery and equipment | 23 | €19,302 | €9,680 | -€9,622 | -49.8% |
| Current assets | 29/58 | €109,544 | €138,621 | +€29,077 | +26.5% |
| Amounts receivable within one year | 40/41 | €108,290 | €138,590 | +€30,300 | +28.0% |
| Other amounts receivable | 41 | €108,290 | €138,590 | +€30,300 | +28.0% |
| Cash at bank and in hand | 54/58 | €1,254 | €31 | -€1,223 | -97.5% |
| Total equity and liabilities | 10/49 | €146,733 | €156,634 | +€9,901 | +6.7% |
| Equity | 10/15 | €86,191 | €110,790 | +€24,599 | +28.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,085 | €36,680 | +€24,595 | +204% |
| Distributable reserves | 133 | €12,085 | €36,680 | +€24,595 | +204% |
| Profit (loss) carried forward | 14 | €67,906 | €67,910 | +€4 | 0.0% |
| Amounts payable | 17/49 | €60,542 | €45,844 | -€14,698 | -24.3% |
| Amounts payable after more than one year | 17 | €18,671 | €8,224 | -€10,447 | -56.0% |
| Financial debts | 170/4 | €18,671 | €8,224 | -€10,447 | -56.0% |
| Amounts payable within one year | 42/48 | €41,871 | €37,620 | -€4,251 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €9,460 | €10,447 | +€987 | +10.4% |
| Trade debts | 44 | €25,575 | €5,529 | -€20,046 | -78.4% |
| Suppliers | 440/4 | €25,575 | €5,529 | -€20,046 | -78.4% |
| Taxes, remuneration and social security | 45 | €6,836 | €21,644 | +€14,808 | +217% |
| Taxes | 450/3 | €6,836 | €21,644 | +€14,808 | +217% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,761 | - | -€6,761 | |
| Remuneration, social security and pensions | 62 | €4,418 | - | -€4,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,576 | €19,176 | -€400 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,315 | - | -€4,315 | |
| Other operating charges | 640/8 | €2,603 | €4,991 | +€2,388 | +91.7% |
| Gross operating margin | 9900 | €59,674 | €73,040 | +€13,366 | +22.4% |
| Operating profit (loss) | 9901 | €28,762 | €48,873 | +€20,111 | +69.9% |
| Financial charges | 65/66B | €6,383 | €2,759 | -€3,624 | -56.8% |
| Recurring financial charges | 65 | €6,383 | €2,759 | -€3,624 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €22,379 | €46,114 | +€23,735 | +106% |
| Income taxes | 67/77 | €12,152 | €21,515 | +€9,363 | +77.0% |
| Profit (loss) for the period | 9904 | €10,227 | €24,599 | +€14,372 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €10,227 | €24,599 | +€14,372 | +141% |
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 31 October 2026 via checked.be.