LE VESPERAL: 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 VESPERAL
Largest movements
- Receivables within one year +€18,045
up €18,045 (+30.2%), from €59,798 to €77,844
of which Trade receivables: +€18,932
- Profit (loss) carried forward +€23,077
up €23,077 (+41.6%), from €55,490 to €78,567
- Trade debts -€19,303
no longer reported in 2024 (was €19,303)
- Tax, wage and social debts +€13,429
up €13,429 (+412.9%), from €3,252 to €16,681
of which Remuneration and social security: +€13,043
- Gross operating margin +€27,328
up €27,328 (+575.4%), from €4,750 to €32,078
- Staff costs -€12,291
down €12,291 (-60.4%), from €20,365 to €8,073
- Financial charges -€4,505
down €4,505 (-77.9%), from €5,783 to €1,278
- Financial income +€3,887
new in 2024: €3,887
- Taxes +€964
up €964 (+151.2%), from €638 to €1,602
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 | €98,506 | €115,708 | +€17,203 | +17.5% |
| Fixed assets | 21/28 | €6,165 | €5,232 | -€934 | -15.1% |
| Tangible fixed assets | 22/27 | €6,165 | €5,232 | -€934 | -15.1% |
| Plant, machinery and equipment | 23 | €6,165 | €5,232 | -€934 | -15.1% |
| Current assets | 29/58 | €92,340 | €110,477 | +€18,136 | +19.6% |
| Stocks and contracts in progress | 3 | €945 | €1,225 | +€280 | +29.6% |
| Stocks | 30/36 | €945 | €1,225 | +€280 | +29.6% |
| Amounts receivable within one year | 40/41 | €59,798 | €77,844 | +€18,045 | +30.2% |
| Trade receivables | 40 | €1,464 | €20,397 | +€18,932 | +1293.0% |
| Other amounts receivable | 41 | €58,334 | €57,447 | -€887 | -1.5% |
| Cash at bank and in hand | 54/58 | €31,597 | €31,408 | -€189 | -0.6% |
| Total equity and liabilities | 10/49 | €98,506 | €115,708 | +€17,203 | +17.5% |
| Equity | 10/15 | €75,950 | €99,027 | +€23,077 | +30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,490 | €78,567 | +€23,077 | +41.6% |
| Amounts payable | 17/49 | €22,555 | €16,681 | -€5,874 | -26.0% |
| Amounts payable within one year | 42/48 | €22,555 | €16,681 | -€5,874 | -26.0% |
| Trade debts | 44 | €19,303 | - | -€19,303 | |
| Suppliers | 440/4 | €19,303 | €0 | -€19,303 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,252 | €16,681 | +€13,429 | +412.9% |
| Taxes | 450/3 | €813 | €1,198 | +€385 | +47.4% |
| Remuneration and social security | 454/9 | €2,439 | €15,482 | +€13,043 | +534.8% |
| Remuneration, social security and pensions | 62 | €20,365 | €8,073 | -€12,291 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €934 | -€676 | -42.0% |
| Other operating charges | 640/8 | €1,319 | €1,002 | -€316 | -24.0% |
| Gross operating margin | 9900 | €4,750 | €32,078 | +€27,328 | +575.4% |
| Operating profit (loss) | 9901 | -€18,543 | €22,069 | +€40,612 | |
| Financial income | 75/76B | - | €3,887 | +€3,887 | |
| Recurring financial income | 75 | - | €3,887 | +€3,887 | |
| Financial charges | 65/66B | €5,783 | €1,278 | -€4,505 | -77.9% |
| Recurring financial charges | 65 | €5,783 | €1,278 | -€4,505 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,326 | €24,679 | +€49,004 | |
| Income taxes | 67/77 | €638 | €1,602 | +€964 | +151.2% |
| Profit (loss) for the period | 9904 | -€24,963 | €23,077 | +€48,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,963 | €23,077 | +€48,040 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.