LE PANIER FERMIER: what changed
LE PANIER FERMIER
Largest movements
- Cash +€65,128
up €65,128 (+602%), from €10,816 to €75,944
mainly Net result for the year (+€127,338) and Tax, wage and social debts (+€41,100)
- Tangible fixed assets -€20,357
down €20,357 (-5.7%), from €356,758 to €336,401
of which Land and buildings: -€10,812
- Stocks and contracts -€14,000
no longer reported in 2024 (was €14,000)
- Debts after one year -€173,069
down €173,069 (-99.3%), from €174,350 to €1,281
- Profit (loss) carried forward +€74,838
up €74,838, from -€59,603 to €15,235
- Reserves +€52,500
new in 2024: €52,500
- Tax, wage and social debts +€41,100
new in 2024: €41,100
- Trade debts +€23,065
up €23,065 (+83.5%), from €27,627 to €50,692
- Gross operating margin +€165,902
up €165,902 (+616%), from €26,932 to €192,834
- Purchases and services +€34,478
up €34,478 (+75.3%), from €45,762 to €80,240
- Other operating charges +€14,113
up €14,113 (+456%), from €3,098 to €17,211
- Taxes +€12,000
up €12,000 (+5,607%), from €214 to €12,214
- Depreciation -€7,631
down €7,631 (-42.0%), from €18,188 to €10,557
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,175 | €412,345 | +€30,170 | +7.9% |
| Fixed assets | 21/28 | €356,758 | €336,401 | -€20,357 | -5.7% |
| Tangible fixed assets | 22/27 | €356,758 | €336,401 | -€20,357 | -5.7% |
| Land and buildings | 22 | €324,068 | €313,256 | -€10,812 | -3.3% |
| Furniture and vehicles | 24 | €32,690 | €23,145 | -€9,545 | -29.2% |
| Current assets | 29/58 | €25,417 | €75,944 | +€50,527 | +199% |
| Stocks and contracts in progress | 3 | €14,000 | - | -€14,000 | |
| Stocks | 30/36 | €14,000 | - | -€14,000 | |
| Amounts receivable within one year | 40/41 | €601 | - | -€601 | |
| Other amounts receivable | 41 | €601 | - | -€601 | |
| Cash at bank and in hand | 54/58 | €10,816 | €75,944 | +€65,128 | +602% |
| Total equity and liabilities | 10/49 | €382,175 | €412,345 | +€30,170 | +7.9% |
| Equity | 10/15 | -€33,822 | €92,735 | +€126,557 | |
| Contributions | 10/11 | €25,781 | €25,000 | -€781 | -3.0% |
| Capital | 10 | €25,781 | - | -€25,781 | |
| Issued capital | 100 | €25,781 | - | -€25,781 | |
| Reserves | 13 | - | €52,500 | +€52,500 | |
| Tax-exempt reserves | 132 | - | €52,500 | +€52,500 | |
| Profit (loss) carried forward | 14 | -€59,603 | €15,235 | +€74,838 | |
| Provisions and deferred taxes | 16 | - | €17,500 | +€17,500 | |
| Deferred taxes | 168 | - | €17,500 | +€17,500 | |
| Amounts payable | 17/49 | €415,997 | €302,110 | -€113,887 | -27.4% |
| Amounts payable after more than one year | 17 | €174,350 | €1,281 | -€173,069 | -99.3% |
| Financial debts | 170/4 | €174,350 | €1,281 | -€173,069 | -99.3% |
| Amounts payable within one year | 42/48 | €241,647 | €300,829 | +€59,182 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €14,850 | - | -€14,850 | |
| Trade debts | 44 | €27,627 | €50,692 | +€23,065 | +83.5% |
| Suppliers | 440/4 | €27,627 | €50,692 | +€23,065 | +83.5% |
| Taxes, remuneration and social security | 45 | - | €41,100 | +€41,100 | |
| Taxes | 450/3 | - | €41,100 | +€41,100 | |
| Other amounts payable | 47/48 | €199,170 | €209,037 | +€9,867 | +5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,762 | €80,240 | +€34,478 | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,188 | €10,557 | -€7,631 | -42.0% |
| Other operating charges | 640/8 | €3,098 | €17,211 | +€14,113 | +456% |
| Gross operating margin | 9900 | €26,932 | €192,834 | +€165,902 | +616% |
| Operating profit (loss) | 9901 | €5,646 | €165,066 | +€159,420 | +2,824% |
| Financial charges | 65/66B | €2,932 | €8,014 | +€5,082 | +173% |
| Recurring financial charges | 65 | €2,932 | €8,014 | +€5,082 | +173% |
| Profit (loss) for the period before taxes | 9903 | €2,714 | €157,052 | +€154,338 | +5,687% |
| Transfer to deferred taxes | 680 | - | €17,500 | +€17,500 | |
| Income taxes | 67/77 | €214 | €12,214 | +€12,000 | +5,607% |
| Profit (loss) for the period | 9904 | €2,500 | €127,338 | +€124,838 | +4,994% |
| Transfer to tax-exempt reserves | 689 | - | €52,500 | +€52,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,500 | €74,838 | +€72,338 | +2,894% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.