LEANTREPRENEUR: what changed
LEANTREPRENEUR
Largest movements
- Receivables within one year +€31,220
up €31,220 (+31.2%), from €100,004 to €131,224
of which Trade receivables: +€30,843
- Cash +€4,184
new in 2024: €4,184
mainly Debts after one year (+€18,300) and Other debts (+€8,918)
- Debts after one year +€18,300
new in 2024: €18,300
- Other debts +€8,918
up €8,918 (+27.8%), from €32,060 to €40,978
- Profit (loss) carried forward +€7,321
up €7,321, from -€3,246 to €4,076
- Trade debts +€5,246
up €5,246 (+32.0%), from €16,387 to €21,633
- Tax, wage and social debts -€3,280
down €3,280 (-12.5%), from €26,197 to €22,917
of which Remuneration and social security: -€2,255
- Gross operating margin +€14,162
up €14,162 (+449%), from €3,156 to €17,318
- Taxes +€4,061
up €4,061 (+1,340%), from €303 to €4,364
- Other operating charges -€3,044
down €3,044 (-60.6%), from €5,025 to €1,981
- Financial charges +€313
up €313 (+9.4%), from €3,338 to €3,651
Change in the result, 2023 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
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,004 | €135,408 | +€35,404 | +35.4% |
| Current assets | 29/58 | €100,004 | €135,408 | +€35,404 | +35.4% |
| Amounts receivable within one year | 40/41 | €100,004 | €131,224 | +€31,220 | +31.2% |
| Trade receivables | 40 | €100,004 | €130,847 | +€30,843 | +30.8% |
| Other amounts receivable | 41 | - | €378 | +€378 | |
| Cash at bank and in hand | 54/58 | - | €4,184 | +€4,184 | |
| Total equity and liabilities | 10/49 | €100,004 | €135,408 | +€35,404 | +35.4% |
| Equity | 10/15 | €15,354 | €22,676 | +€7,321 | +47.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,246 | €4,076 | +€7,321 | |
| Amounts payable | 17/49 | €84,649 | €112,732 | +€28,083 | +33.2% |
| Amounts payable after more than one year | 17 | - | €18,300 | +€18,300 | |
| Financial debts | 170/4 | - | €18,300 | +€18,300 | |
| Amounts payable within one year | 42/48 | €83,599 | €94,432 | +€10,833 | +13.0% |
| Financial debts | 43 | €8,955 | €8,904 | -€51 | -0.6% |
| Credit institutions | 430/8 | €8,955 | €8,904 | -€51 | -0.6% |
| Trade debts | 44 | €16,387 | €21,633 | +€5,246 | +32.0% |
| Suppliers | 440/4 | €16,387 | €21,633 | +€5,246 | +32.0% |
| Taxes, remuneration and social security | 45 | €26,197 | €22,917 | -€3,280 | -12.5% |
| Taxes | 450/3 | €23,941 | €22,917 | -€1,024 | -4.3% |
| Remuneration and social security | 454/9 | €2,255 | €0 | -€2,255 | -100% |
| Other amounts payable | 47/48 | €32,060 | €40,978 | +€8,918 | +27.8% |
| Accrued charges and deferred income | 492/3 | €1,050 | €0 | -€1,050 | -100% |
| Other operating charges | 640/8 | €5,025 | €1,981 | -€3,044 | -60.6% |
| Gross operating margin | 9900 | €3,156 | €17,318 | +€14,162 | +449% |
| Operating profit (loss) | 9901 | -€1,869 | €15,337 | +€17,206 | |
| Financial charges | 65/66B | €3,338 | €3,651 | +€313 | +9.4% |
| Recurring financial charges | 65 | €3,338 | €3,651 | +€313 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,207 | €11,685 | +€16,893 | |
| Income taxes | 67/77 | €303 | €4,364 | +€4,061 | +1,340% |
| Profit (loss) for the period | 9904 | -€5,510 | €7,321 | +€12,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,510 | €7,321 | +€12,831 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.