LE POSTILLON: 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 POSTILLON
Largest movements
- Deferred charges and accrued income -€16,995
down €16,995 (-93.2%), from €18,229 to €1,235
- Receivables within one year -€10,229
down €10,229 (-53.4%), from €19,172 to €8,943
- Stocks and contracts +€2,950
up €2,950 (+7.3%), from €40,250 to €43,200
- Tax, wage and social debts -€15,016
down €15,016 (-89.2%), from €16,830 to €1,814
of which Remuneration and social security: -€14,559
- Trade debts -€14,476
down €14,476 (-19.3%), from €74,972 to €60,497
- Profit (loss) carried forward +€9,035
up €9,035 (+7.6%), from -€119,651 to -€110,616
- Debts after one year -€4,804
down €4,804 (-22.8%), from €21,099 to €16,296
- Accrued charges and deferred income +€2,500
up €2,500 (+28.8%), from €8,676 to €11,176
- Depreciation +€15,500
new in 2024: €15,500
- Financial charges +€7,135
up €7,135 (+2679.0%), from €266 to €7,401
of which Non-recurring financial charges: +€7,216
- Gross operating margin +€1,968
up €1,968 (+6.7%), from €29,562 to €31,530
- Financial income +€1,639
up €1,639 (+3569.8%), from €46 to €1,684
of which Financial income: +€1,330
- Other operating charges +€354
up €354 (+60.8%), from €583 to €937
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 | €153,374 | €128,139 | -€25,235 | -16.5% |
| Fixed assets | 21/28 | €822 | €720 | -€102 | -12.4% |
| Financial fixed assets | 28 | €822 | €720 | -€102 | -12.4% |
| Current assets | 29/58 | €152,552 | €127,419 | -€25,133 | -16.5% |
| Stocks and contracts in progress | 3 | €40,250 | €43,200 | +€2,950 | +7.3% |
| Stocks | 30/36 | €40,250 | €43,200 | +€2,950 | +7.3% |
| Amounts receivable within one year | 40/41 | €19,172 | €8,943 | -€10,229 | -53.4% |
| Trade receivables | 40 | €19,172 | €8,943 | -€10,229 | -53.4% |
| Cash at bank and in hand | 54/58 | €74,900 | €74,041 | -€860 | -1.1% |
| Deferred charges and accrued income | 490/1 | €18,229 | €1,235 | -€16,995 | -93.2% |
| Total equity and liabilities | 10/49 | €153,374 | €128,139 | -€25,235 | -16.5% |
| Equity | 10/15 | €29,085 | €38,120 | +€9,035 | +31.1% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,651 | -€110,616 | +€9,035 | +7.6% |
| Amounts payable | 17/49 | €124,289 | €90,019 | -€34,270 | -27.6% |
| Amounts payable after more than one year | 17 | €21,099 | €16,296 | -€4,804 | -22.8% |
| Financial debts | 170/4 | €21,099 | €16,296 | -€4,804 | -22.8% |
| Amounts payable within one year | 42/48 | €94,514 | €62,548 | -€31,966 | -33.8% |
| Financial debts | 43 | €237 | €237 | = | 0.0% |
| Credit institutions | 430/8 | €237 | €237 | = | 0.0% |
| Trade debts | 44 | €74,972 | €60,497 | -€14,476 | -19.3% |
| Suppliers | 440/4 | €74,972 | €60,497 | -€14,476 | -19.3% |
| Advances received on contracts in progress | 46 | €2,475 | - | -€2,475 | |
| Taxes, remuneration and social security | 45 | €16,830 | €1,814 | -€15,016 | -89.2% |
| Taxes | 450/3 | €2,271 | €1,814 | -€457 | -20.1% |
| Remuneration and social security | 454/9 | €14,559 | - | -€14,559 | |
| Accrued charges and deferred income | 492/3 | €8,676 | €11,176 | +€2,500 | +28.8% |
| Remuneration, social security and pensions | 62 | - | €341 | +€341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,500 | +€15,500 | |
| Other operating charges | 640/8 | €583 | €937 | +€354 | +60.8% |
| Gross operating margin | 9900 | €29,562 | €31,530 | +€1,968 | +6.7% |
| Operating profit (loss) | 9901 | €28,979 | €14,752 | -€14,228 | -49.1% |
| Financial income | 75/76B | €46 | €1,684 | +€1,639 | +3569.8% |
| Recurring financial income | 75 | €46 | €1,376 | +€1,330 | +2897.1% |
| Non-recurring financial income | 76B | - | €309 | +€309 | |
| Financial charges | 65/66B | €266 | €7,401 | +€7,135 | +2679.0% |
| Recurring financial charges | 65 | €266 | €185 | -€81 | -30.5% |
| Non-recurring financial charges | 66B | - | €7,216 | +€7,216 | |
| Profit (loss) for the period before taxes | 9903 | €28,759 | €9,035 | -€19,724 | -68.6% |
| Profit (loss) for the period | 9904 | €28,759 | €9,035 | -€19,724 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,759 | €9,035 | -€19,724 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.