LEBEL: 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.
LEBEL
Largest movements
- Cash +€19,682
up €19,682 (+842.9%), from €2,335 to €22,017
mainly Other debts (+€25,117) and Net result for the year (+€17,866)
- Deferred charges and accrued income +€7,830
new in 2024: €7,830
- Receivables within one year -€4,522
down €4,522 (-7.3%), from €61,583 to €57,061
of which Trade receivables: -€18,234
- Tangible fixed assets -€1,440
down €1,440 (-25.0%), from €5,760 to €4,320
- Other debts +€25,117
new in 2024: €25,117
- Trade debts -€5,032
down €5,032 (-30.2%), from €16,651 to €11,619
- Tax, wage and social debts +€3,599
new in 2024: €3,599
- Profit (loss) carried forward -€2,134
down €2,134 (-17.2%), from €12,397 to €10,263
- Gross operating margin +€16,093
up €16,093 (+496.7%), from €3,240 to €19,334
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 | €69,678 | €91,228 | +€21,550 | +30.9% |
| Fixed assets | 21/28 | €5,760 | €4,320 | -€1,440 | -25.0% |
| Tangible fixed assets | 22/27 | €5,760 | €4,320 | -€1,440 | -25.0% |
| Furniture and vehicles | 24 | €5,760 | €4,320 | -€1,440 | -25.0% |
| Current assets | 29/58 | €63,918 | €86,908 | +€22,990 | +36.0% |
| Amounts receivable within one year | 40/41 | €61,583 | €57,061 | -€4,522 | -7.3% |
| Trade receivables | 40 | €40,556 | €22,322 | -€18,234 | -45.0% |
| Other amounts receivable | 41 | €21,027 | €34,739 | +€13,712 | +65.2% |
| Cash at bank and in hand | 54/58 | €2,335 | €22,017 | +€19,682 | +842.9% |
| Deferred charges and accrued income | 490/1 | - | €7,830 | +€7,830 | |
| Total equity and liabilities | 10/49 | €69,678 | €91,228 | +€21,550 | +30.9% |
| Equity | 10/15 | €34,397 | €32,263 | -€2,134 | -6.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,397 | €10,263 | -€2,134 | -17.2% |
| Amounts payable | 17/49 | €35,281 | €58,965 | +€23,684 | +67.1% |
| Amounts payable within one year | 42/48 | €16,651 | €40,335 | +€23,684 | +142.2% |
| Trade debts | 44 | €16,651 | €11,619 | -€5,032 | -30.2% |
| Suppliers | 440/4 | €16,651 | €11,619 | -€5,032 | -30.2% |
| Taxes, remuneration and social security | 45 | - | €3,599 | +€3,599 | |
| Taxes | 450/3 | - | €3,599 | +€3,599 | |
| Other amounts payable | 47/48 | - | €25,117 | +€25,117 | |
| Accrued charges and deferred income | 492/3 | €18,630 | €18,630 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,440 | €1,440 | = | 0.0% |
| Other operating charges | 640/8 | €12 | - | -€12 | |
| Gross operating margin | 9900 | €3,240 | €19,334 | +€16,093 | +496.7% |
| Operating profit (loss) | 9901 | €1,788 | €17,894 | +€16,106 | +900.8% |
| Financial charges | 65/66B | - | €28 | +€28 | |
| Recurring financial charges | 65 | - | €28 | +€28 | |
| Profit (loss) for the period before taxes | 9903 | €1,788 | €17,866 | +€16,078 | +899.2% |
| Profit (loss) for the period | 9904 | €1,788 | €17,866 | +€16,078 | +899.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,788 | €17,866 | +€16,078 | +899.2% |
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 8 October 2026 via checked.be.