LE ROI DE CARREAU: 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 ROI DE CARREAU
Largest movements
- Receivables within one year +€2,013
up €2,013 (+5.5%), from €36,656 to €38,669
of which Trade receivables: +€1,167
- Tangible fixed assets -€1,264
down €1,264 (-16.5%), from €7,660 to €6,396
- Profit (loss) carried forward +€6,050
up €6,050 (+384%), from €1,576 to €7,626
- Debts after one year -€3,757
down €3,757 (-45.4%), from €8,282 to €4,525
of which Financial debts: -€2,757
- Other debts -€2,605
down €2,605 (-100%), from €2,605 to €0
- Trade debts +€710
up €710 (+97.0%), from €732 to €1,442
- Gross operating margin -€2,390
down €2,390 (-15.1%), from €15,854 to €13,464
- Write-downs +€960
new in 2024: €960
- Financial charges -€645
down €645 (-49.0%), from €1,316 to €671
- Financial income +€289
up €289 (+25.2%), from €1,147 to €1,436
- Other operating charges +€285
up €285 (+59.0%), from €483 to €768
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 | €50,194 | €51,247 | +€1,053 | +2.1% |
| Fixed assets | 21/28 | €7,885 | €6,621 | -€1,264 | -16.0% |
| Tangible fixed assets | 22/27 | €7,660 | €6,396 | -€1,264 | -16.5% |
| Furniture and vehicles | 24 | €7,660 | €6,396 | -€1,264 | -16.5% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €42,309 | €44,626 | +€2,317 | +5.5% |
| Amounts receivable within one year | 40/41 | €36,656 | €38,669 | +€2,013 | +5.5% |
| Trade receivables | 40 | €10,777 | €11,944 | +€1,167 | +10.8% |
| Other amounts receivable | 41 | €25,879 | €26,725 | +€846 | +3.3% |
| Cash at bank and in hand | 54/58 | €5,044 | €5,517 | +€473 | +9.4% |
| Deferred charges and accrued income | 490/1 | €609 | €440 | -€169 | -27.8% |
| Total equity and liabilities | 10/49 | €50,194 | €51,247 | +€1,053 | +2.1% |
| Equity | 10/15 | €29,178 | €35,228 | +€6,050 | +20.7% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €8,852 | €8,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €6,977 | €6,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,576 | €7,626 | +€6,050 | +384% |
| Amounts payable | 17/49 | €21,016 | €16,019 | -€4,997 | -23.8% |
| Amounts payable after more than one year | 17 | €8,282 | €4,525 | -€3,757 | -45.4% |
| Financial debts | 170/4 | €5,282 | €2,525 | -€2,757 | -52.2% |
| Other amounts payable | 178/9 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts payable within one year | 42/48 | €12,734 | €11,494 | -€1,240 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €2,589 | €2,757 | +€168 | +6.5% |
| Trade debts | 44 | €732 | €1,442 | +€710 | +97.0% |
| Suppliers | 440/4 | €732 | €1,442 | +€710 | +97.0% |
| Taxes, remuneration and social security | 45 | €6,808 | €7,295 | +€487 | +7.2% |
| Taxes | 450/3 | €6,708 | €7,195 | +€487 | +7.3% |
| Remuneration and social security | 454/9 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €2,605 | €0 | -€2,605 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,921 | €3,008 | +€87 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €960 | +€960 | |
| Other operating charges | 640/8 | €483 | €768 | +€285 | +59.0% |
| Gross operating margin | 9900 | €15,854 | €13,464 | -€2,390 | -15.1% |
| Operating profit (loss) | 9901 | €12,450 | €8,728 | -€3,722 | -29.9% |
| Financial income | 75/76B | €1,147 | €1,436 | +€289 | +25.2% |
| Recurring financial income | 75 | €1,147 | €1,436 | +€289 | +25.2% |
| Financial charges | 65/66B | €1,316 | €671 | -€645 | -49.0% |
| Recurring financial charges | 65 | €1,316 | €671 | -€645 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €12,281 | €9,493 | -€2,788 | -22.7% |
| Income taxes | 67/77 | €3,268 | €3,443 | +€175 | +5.4% |
| Profit (loss) for the period | 9904 | €9,013 | €6,050 | -€2,963 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,013 | €6,050 | -€2,963 | -32.9% |
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 26 October 2026 via checked.be.