Les 4 F: what changed
Les 4 F
Largest movements
- Receivables after one year +€681,000
new in 2024: €681,000
- Receivables within one year -€33,894
down €33,894 (-99.1%), from €34,194 to €300
- Financial fixed assets +€19,000
up €19,000 (+20,923%), from €91 to €19,091
- Cash +€12,092
up €12,092 (+71.1%), from €17,001 to €29,093
mainly Debts after one year (+€700,000) and Receivables within one year (+€33,894)
- Debts after one year +€700,000
new in 2024: €700,000
- Other debts -€29,828
down €29,828 (-99.4%), from €30,000 to €173
- Turnover +€28,000
up €28,000 (+140%), from €20,000 to €48,000
- Purchases and services +€19,509
up €19,509 (+88.5%), from €22,045 to €41,554
- Gross operating margin +€8,491
up €8,491, from -€2,045 to €6,446
- Taxes +€1,099
new in 2024: €1,099
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 | €51,286 | €729,484 | +€678,199 | +1,322% |
| Fixed assets | 21/28 | €91 | €19,091 | +€19,000 | +20,923% |
| Financial fixed assets | 28 | €91 | €19,091 | +€19,000 | +20,923% |
| Current assets | 29/58 | €51,195 | €710,394 | +€659,199 | +1,288% |
| Amounts receivable after more than one year | 29 | - | €681,000 | +€681,000 | |
| Other amounts receivable | 291 | - | €681,000 | +€681,000 | |
| Amounts receivable within one year | 40/41 | €34,194 | €300 | -€33,894 | -99.1% |
| Other amounts receivable | 41 | €34,194 | €300 | -€33,894 | -99.1% |
| Cash at bank and in hand | 54/58 | €17,001 | €29,093 | +€12,092 | +71.1% |
| Total equity and liabilities | 10/49 | €51,286 | €729,484 | +€678,199 | +1,322% |
| Equity | 10/15 | €17,827 | €22,947 | +€5,120 | +28.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,173 | €2,947 | +€5,120 | |
| Amounts payable | 17/49 | €33,459 | €706,538 | +€673,079 | +2,012% |
| Amounts payable after more than one year | 17 | - | €700,000 | +€700,000 | |
| Other amounts payable | 178/9 | - | €700,000 | +€700,000 | |
| Amounts payable within one year | 42/48 | €30,959 | €1,538 | -€29,421 | -95.0% |
| Trade debts | 44 | €106 | €8 | -€98 | -92.8% |
| Suppliers | 440/4 | €106 | €8 | -€98 | -92.8% |
| Taxes, remuneration and social security | 45 | €853 | €1,358 | +€505 | +59.1% |
| Taxes | 450/3 | €853 | €1,358 | +€505 | +59.1% |
| Other amounts payable | 47/48 | €30,000 | €173 | -€29,828 | -99.4% |
| Accrued charges and deferred income | 492/3 | €2,500 | €5,000 | +€2,500 | +100% |
| Turnover | 70 | €20,000 | €48,000 | +€28,000 | +140% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,045 | €41,554 | +€19,509 | +88.5% |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Gross operating margin | 9900 | -€2,045 | €6,446 | +€8,491 | |
| Operating profit (loss) | 9901 | -€2,045 | €6,311 | +€8,356 | |
| Financial charges | 65/66B | €128 | €92 | -€36 | -28.3% |
| Recurring financial charges | 65 | €128 | €92 | -€36 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,173 | €6,219 | +€8,392 | |
| Income taxes | 67/77 | - | €1,099 | +€1,099 | |
| Profit (loss) for the period | 9904 | -€2,173 | €5,120 | +€7,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,173 | €5,120 | +€7,293 |
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.