LE PERMIS BELGE: 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 PERMIS BELGE
Largest movements
- Cash +€113,956
up €113,956 (+2,217%), from €5,139 to €119,095
mainly Other debts (+€93,972) and Net result for the year (+€76,643)
- Tangible fixed assets +€14,386
new in 2024: €14,386
- Intangible fixed assets -€9,192
down €9,192 (-65.4%), from €14,053 to €4,861
- Receivables within one year -€4,490
down €4,490 (-6.4%), from €69,875 to €65,386
- Other debts +€93,972
up €93,972 (+10,145%), from €926 to €94,898
- Tax, wage and social debts +€40,490
up €40,490 (+105%), from €38,412 to €78,902
of which Remuneration and social security: +€34,007
- Reserves -€33,945
down €33,945 (-92.4%), from €36,720 to €2,775
- Trade debts +€14,143
up €14,143 (+470%), from €3,009 to €17,153
- Gross operating margin +€62,498
up €62,498 (+138%), from €45,337 to €107,835
- Taxes +€11,688
up €11,688 (+141%), from €8,309 to €19,998
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 | €89,068 | €203,727 | +€114,660 | +129% |
| Fixed assets | 21/28 | €14,053 | €19,247 | +€5,194 | +37.0% |
| Intangible fixed assets | 21 | €14,053 | €4,861 | -€9,192 | -65.4% |
| Tangible fixed assets | 22/27 | - | €14,386 | +€14,386 | |
| Furniture and vehicles | 24 | - | €14,386 | +€14,386 | |
| Current assets | 29/58 | €75,015 | €184,481 | +€109,466 | +146% |
| Amounts receivable within one year | 40/41 | €69,875 | €65,386 | -€4,490 | -6.4% |
| Trade receivables | 40 | €69,875 | €65,386 | -€4,490 | -6.4% |
| Cash at bank and in hand | 54/58 | €5,139 | €119,095 | +€113,956 | +2,217% |
| Total equity and liabilities | 10/49 | €89,068 | €203,727 | +€114,660 | +129% |
| Equity | 10/15 | €46,720 | €12,775 | -€33,945 | -72.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,720 | €2,775 | -€33,945 | -92.4% |
| Distributable reserves | 133 | €36,720 | €2,775 | -€33,945 | -92.4% |
| Amounts payable | 17/49 | €42,348 | €190,952 | +€148,605 | +351% |
| Amounts payable within one year | 42/48 | €42,348 | €190,952 | +€148,605 | +351% |
| Trade debts | 44 | €3,009 | €17,153 | +€14,143 | +470% |
| Suppliers | 440/4 | €3,009 | €17,153 | +€14,143 | +470% |
| Taxes, remuneration and social security | 45 | €38,412 | €78,902 | +€40,490 | +105% |
| Taxes | 450/3 | €38,412 | €44,895 | +€6,483 | +16.9% |
| Remuneration and social security | 454/9 | - | €34,007 | +€34,007 | |
| Other amounts payable | 47/48 | €926 | €94,898 | +€93,972 | +10,145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,115 | €10,478 | +€363 | +3.6% |
| Other operating charges | 640/8 | €510 | €657 | +€148 | +29.0% |
| Gross operating margin | 9900 | €45,337 | €107,835 | +€62,498 | +138% |
| Operating profit (loss) | 9901 | €34,713 | €96,700 | +€61,987 | +179% |
| Financial income | 75/76B | €445 | €70 | -€374 | -84.2% |
| Recurring financial income | 75 | €445 | €70 | -€374 | -84.2% |
| Financial charges | 65/66B | €218 | €129 | -€89 | -40.9% |
| Recurring financial charges | 65 | €218 | €129 | -€89 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €34,939 | €96,641 | +€61,702 | +177% |
| Income taxes | 67/77 | €8,309 | €19,998 | +€11,688 | +141% |
| Profit (loss) for the period | 9904 | €26,629 | €76,643 | +€50,014 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €26,629 | €76,643 | +€50,014 | +188% |
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 25 October 2026 via checked.be.