LECTURE LOISIRS: 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.
LECTURE LOISIRS
Largest movements
- Cash -€71,771
down €71,771 (-61.9%), from €115,916 to €44,145
mainly Net result for the year (-€47,825) and Debts after one year (-€45,351)
- Tangible fixed assets -€52,788
down €52,788 (-22.4%), from €235,469 to €182,681
of which Land and buildings: -€58,054
- Receivables within one year +€34,316
up €34,316 (+20.4%), from €168,345 to €202,661
of which Other amounts receivable: +€18,436
- Stocks and contracts +€28,932
up €28,932 (+41.5%), from €69,712 to €98,644
- Deferred charges and accrued income -€20,159
down €20,159 (-88.9%), from €22,669 to €2,510
- Profit (loss) carried forward -€47,825
down €47,825 (-13.9%), from -€344,525 to -€392,350
- Other debts +€46,405
new in 2024: €46,405
- Debts after one year -€45,351
down €45,351 (-15.4%), from €295,215 to €249,864
- Trade debts -€29,042
down €29,042 (-5.1%), from €564,848 to €535,806
- Gross operating margin +€78,366
up €78,366 (+282%), from €27,750 to €106,116
- Depreciation -€5,901
down €5,901 (-8.5%), from €69,689 to €63,788
- Staff costs -€4,965
down €4,965 (-8.2%), from €60,776 to €55,812
- Other operating charges +€4,754
up €4,754 (+143%), from €3,320 to €8,074
- Financial charges +€1,584
up €1,584 (+6.4%), from €24,753 to €26,337
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 | €612,775 | €531,305 | -€81,470 | -13.3% |
| Fixed assets | 21/28 | €236,133 | €183,345 | -€52,788 | -22.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €235,469 | €182,681 | -€52,788 | -22.4% |
| Land and buildings | 22 | €220,139 | €162,085 | -€58,054 | -26.4% |
| Plant, machinery and equipment | 23 | €9,967 | €17,440 | +€7,473 | +75.0% |
| Furniture and vehicles | 24 | €771 | €0 | -€771 | -100% |
| Other tangible fixed assets | 26 | €4,591 | €3,155 | -€1,436 | -31.3% |
| Financial fixed assets | 28 | €664 | €664 | = | 0.0% |
| Current assets | 29/58 | €376,642 | €347,960 | -€28,682 | -7.6% |
| Stocks and contracts in progress | 3 | €69,712 | €98,644 | +€28,932 | +41.5% |
| Stocks | 30/36 | €69,712 | €98,644 | +€28,932 | +41.5% |
| Amounts receivable within one year | 40/41 | €168,345 | €202,661 | +€34,316 | +20.4% |
| Trade receivables | 40 | €151,607 | €167,486 | +€15,880 | +10.5% |
| Other amounts receivable | 41 | €16,739 | €35,175 | +€18,436 | +110% |
| Cash at bank and in hand | 54/58 | €115,916 | €44,145 | -€71,771 | -61.9% |
| Deferred charges and accrued income | 490/1 | €22,669 | €2,510 | -€20,159 | -88.9% |
| Total equity and liabilities | 10/49 | €612,775 | €531,305 | -€81,470 | -13.3% |
| Equity | 10/15 | -€332,655 | -€380,479 | -€47,825 | -14.4% |
| Contributions | 10/11 | €10,011 | €10,011 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,525 | -€392,350 | -€47,825 | -13.9% |
| Amounts payable | 17/49 | €945,430 | €911,784 | -€33,645 | -3.6% |
| Amounts payable after more than one year | 17 | €295,215 | €249,864 | -€45,351 | -15.4% |
| Financial debts | 170/4 | €295,215 | €249,864 | -€45,351 | -15.4% |
| Amounts payable within one year | 42/48 | €633,283 | €644,988 | +€11,705 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €48,659 | €48,371 | -€288 | -0.6% |
| Trade debts | 44 | €564,848 | €535,806 | -€29,042 | -5.1% |
| Suppliers | 440/4 | €564,848 | €535,806 | -€29,042 | -5.1% |
| Taxes, remuneration and social security | 45 | €19,776 | €14,406 | -€5,370 | -27.2% |
| Taxes | 450/3 | €2,342 | €0 | -€2,342 | -100% |
| Remuneration and social security | 454/9 | €17,434 | €14,406 | -€3,028 | -17.4% |
| Other amounts payable | 47/48 | - | €46,405 | +€46,405 | |
| Accrued charges and deferred income | 492/3 | €16,932 | €16,932 | = | 0.0% |
| Non-recurring operating income | 76A | - | €20,859 | +€20,859 | |
| Remuneration, social security and pensions | 62 | €60,776 | €55,812 | -€4,965 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,689 | €63,788 | -€5,901 | -8.5% |
| Other operating charges | 640/8 | €3,320 | €8,074 | +€4,754 | +143% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €27,750 | €106,116 | +€78,366 | +282% |
| Operating profit (loss) | 9901 | -€106,035 | -€21,558 | +€84,477 | +79.7% |
| Financial income | 75/76B | €0 | €13 | +€13 | +4,123% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +4,123% |
| Financial charges | 65/66B | €24,753 | €26,337 | +€1,584 | +6.4% |
| Recurring financial charges | 65 | €24,753 | €26,337 | +€1,584 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€130,788 | -€47,882 | +€82,906 | +63.4% |
| Income taxes | 67/77 | - | -€57 | -€57 | |
| Profit (loss) for the period | 9904 | -€130,788 | -€47,825 | +€82,963 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€130,788 | -€47,825 | +€82,963 | +63.4% |
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 15 October 2026 via checked.be.