Le Napoléon: 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 Napoléon
Largest movements
- Receivables within one year +€12,708
up €12,708 (+18.8%), from €67,755 to €80,463
of which Other amounts receivable: +€13,046
- Deferred charges and accrued income +€7,270
up €7,270 (+371%), from €1,958 to €9,228
- Tangible fixed assets -€6,771
down €6,771 (-52.8%), from €12,815 to €6,045
of which Furniture and vehicles: -€6,429
- Profit (loss) carried forward +€8,718
up €8,718 (+13.4%), from €64,879 to €73,597
- Trade debts +€4,623
up €4,623 (+308%), from €1,500 to €6,123
- Staff costs +€22,161
up €22,161 (+71.5%), from €30,980 to €53,141
- Gross operating margin +€18,528
up €18,528 (+33.9%), from €54,644 to €73,171
- Taxes -€6,715
no longer reported in 2024 (was €6,715)
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 | €92,729 | €105,305 | +€12,576 | +13.6% |
| Fixed assets | 21/28 | €12,890 | €6,119 | -€6,771 | -52.5% |
| Tangible fixed assets | 22/27 | €12,815 | €6,045 | -€6,771 | -52.8% |
| Land and buildings | 22 | €341 | - | -€341 | |
| Furniture and vehicles | 24 | €12,474 | €6,045 | -€6,429 | -51.5% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €79,840 | €99,186 | +€19,346 | +24.2% |
| Stocks and contracts in progress | 3 | €2,835 | €2,709 | -€126 | -4.4% |
| Stocks | 30/36 | €2,835 | €2,709 | -€126 | -4.4% |
| Amounts receivable within one year | 40/41 | €67,755 | €80,463 | +€12,708 | +18.8% |
| Trade receivables | 40 | €13,562 | €13,225 | -€338 | -2.5% |
| Other amounts receivable | 41 | €54,193 | €67,239 | +€13,046 | +24.1% |
| Cash at bank and in hand | 54/58 | €7,292 | €6,785 | -€506 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,958 | €9,228 | +€7,270 | +371% |
| Total equity and liabilities | 10/49 | €92,729 | €105,305 | +€12,576 | +13.6% |
| Equity | 10/15 | €85,330 | €94,048 | +€8,718 | +10.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,879 | €73,597 | +€8,718 | +13.4% |
| Amounts payable | 17/49 | €7,399 | €11,257 | +€3,858 | +52.1% |
| Amounts payable within one year | 42/48 | €7,399 | €11,257 | +€3,858 | +52.1% |
| Trade debts | 44 | €1,500 | €6,123 | +€4,623 | +308% |
| Suppliers | 440/4 | €1,500 | €6,123 | +€4,623 | +308% |
| Taxes, remuneration and social security | 45 | €4,776 | €4,010 | -€765 | -16.0% |
| Taxes | 450/3 | €1,105 | €842 | -€263 | -23.8% |
| Remuneration and social security | 454/9 | €3,671 | €3,168 | -€503 | -13.7% |
| Other amounts payable | 47/48 | €1,124 | €1,124 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €30,980 | €53,141 | +€22,161 | +71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,771 | €6,771 | = | 0.0% |
| Other operating charges | 640/8 | €4,464 | €4,468 | +€4 | +0.1% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €54,644 | €73,171 | +€18,528 | +33.9% |
| Operating profit (loss) | 9901 | €12,429 | €8,792 | -€3,638 | -29.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €72 | €73 | +€1 | +1.9% |
| Recurring financial charges | 65 | €72 | €73 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €12,358 | €8,718 | -€3,640 | -29.5% |
| Income taxes | 67/77 | €6,715 | - | -€6,715 | |
| Profit (loss) for the period | 9904 | €5,643 | €8,718 | +€3,075 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,643 | €8,718 | +€3,075 | +54.5% |
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 28 October 2026 via checked.be.