LE SENS PERDU: what changed
LE SENS PERDU
Largest movements
- Tangible fixed assets -€212,476
down €212,476 (-18.3%), from €1.2m to €949,005
of which Plant, machinery and equipment: -€201,592
- Receivables within one year -€190,430
down €190,430 (-78.1%), from €243,899 to €53,469
of which Trade receivables: -€190,423
- Stocks and contracts -€37,119
down €37,119 (-91.4%), from €40,619 to €3,500
- Cash +€23,936
up €23,936 (+160%), from €14,956 to €38,892
- Other debts -€188,718
down €188,718 (-19.5%), from €969,850 to €781,131
- Profit (loss) carried forward -€181,935
down €181,935 (-21.0%), from -€867,120 to -€1.0m
- Debts after one year -€31,256
down €31,256 (-4.8%), from €655,163 to €623,907
- Gross operating margin +€96,595
up €96,595, from -€6,076 to €90,519
- Depreciation -€24,664
down €24,664 (-18.2%), from €135,517 to €110,853
- Financial charges +€6,623
up €6,623 (+135%), from €4,918 to €11,541
of which Financial charges: +€5,531
- Other operating charges +€4,649
up €4,649 (+34.2%), from €13,592 to €18,241
Change in the result, 2022 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,471,974 | €1,049,909 | -€422,066 | -28.7% |
| Fixed assets | 21/28 | €1,170,645 | €953,080 | -€217,566 | -18.6% |
| Intangible fixed assets | 21 | €6,164 | €1,074 | -€5,090 | -82.6% |
| Tangible fixed assets | 22/27 | €1,161,482 | €949,005 | -€212,476 | -18.3% |
| Land and buildings | 22 | €435,184 | €434,176 | -€1,008 | -0.2% |
| Plant, machinery and equipment | 23 | €667,520 | €465,928 | -€201,592 | -30.2% |
| Furniture and vehicles | 24 | €15,377 | €5,501 | -€9,876 | -64.2% |
| Assets under construction and advance payments | 27 | €43,400 | €43,400 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €301,329 | €96,829 | -€204,500 | -67.9% |
| Stocks and contracts in progress | 3 | €40,619 | €3,500 | -€37,119 | -91.4% |
| Stocks | 30/36 | €40,619 | €3,500 | -€37,119 | -91.4% |
| Amounts receivable within one year | 40/41 | €243,899 | €53,469 | -€190,430 | -78.1% |
| Trade receivables | 40 | €243,892 | €53,469 | -€190,423 | -78.1% |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €14,956 | €38,892 | +€23,936 | +160% |
| Deferred charges and accrued income | 490/1 | €1,854 | €968 | -€887 | -47.8% |
| Total equity and liabilities | 10/49 | €1,471,974 | €1,049,909 | -€422,066 | -28.7% |
| Equity | 10/15 | -€218,570 | -€400,505 | -€181,935 | -83.2% |
| Contributions | 10/11 | €218,550 | €218,550 | = | 0.0% |
| Contributions outside capital | 11 | €218,550 | €218,550 | = | 0.0% |
| Other | 1109/19 | €218,550 | €218,550 | = | 0.0% |
| Revaluation surpluses | 12 | €430,000 | €430,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€867,120 | -€1,049,055 | -€181,935 | -21.0% |
| Amounts payable | 17/49 | €1,690,544 | €1,450,413 | -€240,130 | -14.2% |
| Amounts payable after more than one year | 17 | €655,163 | €623,907 | -€31,256 | -4.8% |
| Financial debts | 170/4 | €655,163 | €623,907 | -€31,256 | -4.8% |
| Amounts payable within one year | 42/48 | €1,035,381 | €826,506 | -€208,874 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €15,218 | €15,767 | +€548 | +3.6% |
| Trade debts | 44 | €39,262 | €26,766 | -€12,496 | -31.8% |
| Suppliers | 440/4 | €39,262 | €26,766 | -€12,496 | -31.8% |
| Advances received on contracts in progress | 46 | €10,525 | - | -€10,525 | |
| Taxes, remuneration and social security | 45 | €525 | €2,842 | +€2,317 | +441% |
| Taxes | 450/3 | €525 | €2,842 | +€2,317 | +441% |
| Other amounts payable | 47/48 | €969,850 | €781,131 | -€188,718 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,517 | €110,853 | -€24,664 | -18.2% |
| Other operating charges | 640/8 | €13,592 | €18,241 | +€4,649 | +34.2% |
| Gross operating margin | 9900 | -€6,076 | €90,519 | +€96,595 | |
| Operating profit (loss) | 9901 | -€155,185 | -€38,575 | +€116,610 | +75.1% |
| Financial income | 75/76B | €41 | €0 | -€40 | -99.0% |
| Recurring financial income | 75 | €41 | €0 | -€40 | -99.0% |
| Financial charges | 65/66B | €4,918 | €11,541 | +€6,623 | +135% |
| Recurring financial charges | 65 | €4,918 | €10,449 | +€5,531 | +112% |
| Non-recurring financial charges | 66B | - | €1,092 | +€1,092 | |
| Profit (loss) for the period before taxes | 9903 | -€160,063 | -€50,116 | +€109,946 | +68.7% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€160,063 | -€50,123 | +€109,939 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€160,063 | -€50,123 | +€109,939 | +68.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.