LE POINT DU JOUR: what changed
LE POINT DU JOUR
Largest movements
- Cash +€52,841
up €52,841 (+57.4%), from €92,090 to €144,931
mainly Net result for the year (+€31,263) and Debts after one year (+€12,733)
- Tangible fixed assets -€6,297
down €6,297 (-13.7%), from €46,042 to €39,744
of which Other tangible fixed assets: -€5,829
- Receivables within one year -€2,251
down €2,251 (-59.1%), from €3,807 to €1,555
of which Other amounts receivable: -€2,825
- Profit (loss) carried forward +€31,263
up €31,263 (+30.0%), from €104,226 to €135,489
- Tax, wage and social debts -€12,774
down €12,774 (-29.6%), from €43,157 to €30,383
of which Taxes: -€7,770
- Debts after one year +€12,733
new in 2024: €12,733
- Current portion of long-term debt +€6,266
new in 2024: €6,266
- Trade debts +€5,441
up €5,441 (+33.7%), from €16,160 to €21,601
- Staff costs -€24,327
down €24,327 (-71.5%), from €34,021 to €9,694
- Gross operating margin -€9,577
down €9,577 (-12.6%), from €75,847 to €66,270
- Taxes +€6,052
up €6,052 (+87.7%), from €6,898 to €12,951
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 | €173,523 | €217,309 | +€43,785 | +25.2% |
| Fixed assets | 21/28 | €48,182 | €42,204 | -€5,977 | -12.4% |
| Tangible fixed assets | 22/27 | €46,042 | €39,744 | -€6,297 | -13.7% |
| Plant, machinery and equipment | 23 | €673 | €205 | -€469 | -69.6% |
| Other tangible fixed assets | 26 | €45,368 | €39,540 | -€5,829 | -12.8% |
| Financial fixed assets | 28 | €2,140 | €2,460 | +€320 | +15.0% |
| Current assets | 29/58 | €125,342 | €175,104 | +€49,763 | +39.7% |
| Stocks and contracts in progress | 3 | €28,861 | €28,003 | -€858 | -3.0% |
| Stocks | 30/36 | €28,861 | €28,003 | -€858 | -3.0% |
| Amounts receivable within one year | 40/41 | €3,807 | €1,555 | -€2,251 | -59.1% |
| Trade receivables | 40 | €912 | €1,485 | +€573 | +62.9% |
| Other amounts receivable | 41 | €2,895 | €70 | -€2,825 | -97.6% |
| Cash at bank and in hand | 54/58 | €92,090 | €144,931 | +€52,841 | +57.4% |
| Deferred charges and accrued income | 490/1 | €584 | €614 | +€30 | +5.2% |
| Total equity and liabilities | 10/49 | €173,523 | €217,309 | +€43,785 | +25.2% |
| Equity | 10/15 | €110,426 | €141,689 | +€31,263 | +28.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,226 | €135,489 | +€31,263 | +30.0% |
| Amounts payable | 17/49 | €63,097 | €75,619 | +€12,522 | +19.8% |
| Amounts payable after more than one year | 17 | - | €12,733 | +€12,733 | |
| Financial debts | 170/4 | - | €12,733 | +€12,733 | |
| Amounts payable within one year | 42/48 | €63,097 | €62,886 | -€211 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,266 | +€6,266 | |
| Trade debts | 44 | €16,160 | €21,601 | +€5,441 | +33.7% |
| Suppliers | 440/4 | €16,160 | €21,601 | +€5,441 | +33.7% |
| Taxes, remuneration and social security | 45 | €43,157 | €30,383 | -€12,774 | -29.6% |
| Taxes | 450/3 | €35,403 | €27,633 | -€7,770 | -21.9% |
| Remuneration and social security | 454/9 | €7,754 | €2,750 | -€5,004 | -64.5% |
| Other amounts payable | 47/48 | €3,780 | €4,637 | +€857 | +22.7% |
| Remuneration, social security and pensions | 62 | €34,021 | €9,694 | -€24,327 | -71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,585 | €6,297 | -€288 | -4.4% |
| Other operating charges | 640/8 | €1,551 | €888 | -€664 | -42.8% |
| Non-recurring operating charges | 66A | €500 | €1,831 | +€1,331 | +266% |
| Gross operating margin | 9900 | €75,847 | €66,270 | -€9,577 | -12.6% |
| Operating profit (loss) | 9901 | €33,190 | €47,560 | +€14,370 | +43.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €3,380 | €3,346 | -€34 | -1.0% |
| Recurring financial charges | 65 | €3,380 | €3,346 | -€34 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €29,810 | €44,214 | +€14,404 | +48.3% |
| Income taxes | 67/77 | €6,898 | €12,951 | +€6,052 | +87.7% |
| Profit (loss) for the period | 9904 | €22,912 | €31,263 | +€8,351 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,912 | €31,263 | +€8,351 | +36.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.