LE SOURIRE: 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 SOURIRE
Largest movements
- Tangible fixed assets -€6,895
no longer reported in 2024 (was €6,895)
- Receivables within one year -€4,971
down €4,971 (-60.3%), from €8,250 to €3,279
- Cash -€879
down €879 (-19.4%), from €4,532 to €3,653
mainly Contributions, distributions and other (-€57,500)
- Profit (loss) carried forward -€17,814
down €17,814, from €11,232 to -€6,582
- Trade debts +€3,042
up €3,042 (+88.3%), from €3,445 to €6,487
- Debts after one year +€2,027
new in 2024: €2,027
- Gross operating margin +€50,463
up €50,463 (+303%), from €16,631 to €67,094
- Turnover +€35,189
up €35,189 (+17.1%), from €205,382 to €240,571
- Purchases and services -€15,274
down €15,274 (-8.1%), from €188,751 to €173,477
- Taxes +€8,191
up €8,191 (+74.9%), from €10,934 to €19,125
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 | €19,677 | €6,932 | -€12,745 | -64.8% |
| Fixed assets | 21/28 | €6,895 | - | -€6,895 | |
| Tangible fixed assets | 22/27 | €6,895 | - | -€6,895 | |
| Furniture and vehicles | 24 | €6,895 | - | -€6,895 | |
| Current assets | 29/58 | €12,782 | €6,932 | -€5,850 | -45.8% |
| Amounts receivable within one year | 40/41 | €8,250 | €3,279 | -€4,971 | -60.3% |
| Other amounts receivable | 41 | €8,250 | €3,279 | -€4,971 | -60.3% |
| Cash at bank and in hand | 54/58 | €4,532 | €3,653 | -€879 | -19.4% |
| Total equity and liabilities | 10/49 | €19,677 | €6,932 | -€12,745 | -64.8% |
| Equity | 10/15 | €16,232 | -€1,582 | -€17,814 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,232 | -€6,582 | -€17,814 | |
| Amounts payable | 17/49 | €3,445 | €8,514 | +€5,069 | +147% |
| Amounts payable after more than one year | 17 | - | €2,027 | +€2,027 | |
| Financial debts | 170/4 | - | €2,027 | +€2,027 | |
| Amounts payable within one year | 42/48 | €3,445 | €6,487 | +€3,042 | +88.3% |
| Trade debts | 44 | €3,445 | €6,487 | +€3,042 | +88.3% |
| Suppliers | 440/4 | €3,445 | €6,487 | +€3,042 | +88.3% |
| Turnover | 70 | €205,382 | €240,571 | +€35,189 | +17.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €188,751 | €173,477 | -€15,274 | -8.1% |
| Remuneration, social security and pensions | 62 | €669 | €667 | -€1 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,895 | €6,895 | = | 0.0% |
| Other operating charges | 640/8 | €436 | €423 | -€13 | -2.9% |
| Gross operating margin | 9900 | €16,631 | €67,094 | +€50,463 | +303% |
| Operating profit (loss) | 9901 | €8,632 | €59,108 | +€50,477 | +585% |
| Financial charges | 65/66B | €227 | €298 | +€70 | +31.0% |
| Recurring financial charges | 65 | €227 | €298 | +€70 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €8,404 | €58,811 | +€50,406 | +600% |
| Income taxes | 67/77 | €10,934 | €19,125 | +€8,191 | +74.9% |
| Profit (loss) for the period | 9904 | -€2,530 | €39,686 | +€42,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,530 | €39,686 | +€42,216 |
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 17 October 2026 via checked.be.