LE PLUS UN: 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 PLUS UN
Largest movements
- Receivables within one year +€113,725
up €113,725 (+111.2%), from €102,316 to €216,041
of which Trade receivables: +€80,334
- Tangible fixed assets -€21,895
down €21,895 (-28.8%), from €76,047 to €54,152
of which Leasing and similar rights: -€11,669
- Stocks and contracts -€11,887
down €11,887 (-37.6%), from €31,645 to €19,758
- Profit (loss) carried forward +€48,439
up €48,439 (+161.4%), from €30,016 to €78,455
- Tax, wage and social debts +€21,917
up €21,917 (+101.8%), from €21,536 to €43,453
of which Taxes: +€33,837
- Trade debts +€21,910
up €21,910 (+41.2%), from €53,242 to €75,153
- Other debts -€13,587
down €13,587 (-18.1%), from €75,034 to €61,447
- Debts after one year -€8,380
down €8,380 (-24.9%), from €33,659 to €25,279
- Gross operating margin +€75,696
up €75,696 (+40.5%), from €186,793 to €262,489
- Staff costs +€15,973
up €15,973 (+11.8%), from €134,971 to €150,945
- Taxes +€10,744
new in 2024: €10,744
- Financial charges +€4,114
up €4,114 (+48.3%), from €8,522 to €12,635
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 | €253,973 | €332,137 | +€78,164 | +30.8% |
| Fixed assets | 21/28 | €85,787 | €64,097 | -€21,690 | -25.3% |
| Tangible fixed assets | 22/27 | €76,047 | €54,152 | -€21,895 | -28.8% |
| Plant, machinery and equipment | 23 | €8,816 | €5,134 | -€3,682 | -41.8% |
| Furniture and vehicles | 24 | €8,329 | €6,116 | -€2,213 | -26.6% |
| Leasing and similar rights | 25 | €41,399 | €29,731 | -€11,669 | -28.2% |
| Other tangible fixed assets | 26 | €17,503 | €13,171 | -€4,331 | -24.7% |
| Financial fixed assets | 28 | €9,740 | €9,945 | +€205 | +2.1% |
| Current assets | 29/58 | €168,186 | €268,040 | +€99,854 | +59.4% |
| Stocks and contracts in progress | 3 | €31,645 | €19,758 | -€11,887 | -37.6% |
| Stocks | 30/36 | €31,645 | €19,758 | -€11,887 | -37.6% |
| Amounts receivable within one year | 40/41 | €102,316 | €216,041 | +€113,725 | +111.2% |
| Trade receivables | 40 | €88,047 | €168,381 | +€80,334 | +91.2% |
| Other amounts receivable | 41 | €14,269 | €47,660 | +€33,391 | +234.0% |
| Cash at bank and in hand | 54/58 | €30,843 | €28,919 | -€1,923 | -6.2% |
| Deferred charges and accrued income | 490/1 | €3,382 | €3,322 | -€60 | -1.8% |
| Total equity and liabilities | 10/49 | €253,973 | €332,137 | +€78,164 | +30.8% |
| Equity | 10/15 | €63,076 | €111,515 | +€48,439 | +76.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,016 | €78,455 | +€48,439 | +161.4% |
| Amounts payable | 17/49 | €190,896 | €220,621 | +€29,725 | +15.6% |
| Amounts payable after more than one year | 17 | €33,659 | €25,279 | -€8,380 | -24.9% |
| Financial debts | 170/4 | €33,659 | €25,279 | -€8,380 | -24.9% |
| Amounts payable within one year | 42/48 | €157,237 | €194,589 | +€37,352 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €7,425 | €8,380 | +€955 | +12.9% |
| Financial debts | 43 | - | €6,156 | +€6,156 | |
| Credit institutions | 430/8 | - | €6,156 | +€6,156 | |
| Trade debts | 44 | €53,242 | €75,153 | +€21,910 | +41.2% |
| Suppliers | 440/4 | €53,242 | €75,153 | +€21,910 | +41.2% |
| Taxes, remuneration and social security | 45 | €21,536 | €43,453 | +€21,917 | +101.8% |
| Taxes | 450/3 | €7,966 | €41,802 | +€33,837 | +424.8% |
| Remuneration and social security | 454/9 | €13,571 | €1,651 | -€11,920 | -87.8% |
| Other amounts payable | 47/48 | €75,034 | €61,447 | -€13,587 | -18.1% |
| Accrued charges and deferred income | 492/3 | - | €754 | +€754 | |
| Remuneration, social security and pensions | 62 | €134,971 | €150,945 | +€15,973 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,986 | €21,895 | -€91 | -0.4% |
| Other operating charges | 640/8 | €15,635 | €17,857 | +€2,222 | +14.2% |
| Gross operating margin | 9900 | €186,793 | €262,489 | +€75,696 | +40.5% |
| Operating profit (loss) | 9901 | €14,200 | €71,791 | +€57,591 | +405.6% |
| Financial income | 75/76B | €5 | €27 | +€22 | +445.5% |
| Recurring financial income | 75 | €5 | €27 | +€22 | +445.5% |
| Financial charges | 65/66B | €8,522 | €12,635 | +€4,114 | +48.3% |
| Recurring financial charges | 65 | €8,522 | €12,635 | +€4,114 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €5,684 | €59,183 | +€53,499 | +941.3% |
| Income taxes | 67/77 | - | €10,744 | +€10,744 | |
| Profit (loss) for the period | 9904 | €5,684 | €48,439 | +€42,756 | +752.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,684 | €48,439 | +€42,756 | +752.3% |
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 7 October 2026 via checked.be.