LES BAS DE PARIS: 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.
LES BAS DE PARIS
Largest movements
- Stocks and contracts -€49,483
no longer reported in 2024 (was €49,483)
- Cash +€10,636
up €10,636 (+367%), from €2,900 to €13,536
mainly Stocks and contracts (+€49,483) and Other debts (+€31,045)
- Receivables within one year -€2,109
down €2,109 (-93.8%), from €2,249 to €140
- Tangible fixed assets -€800
down €800 (-50.0%), from €1,600 to €800
- Profit (loss) carried forward -€86,054
down €86,054 (-112%), from -€77,178 to -€163,232
- Other debts +€31,045
up €31,045 (+47.5%), from €65,339 to €96,384
- Tax, wage and social debts +€17,517
up €17,517 (+40.7%), from €43,012 to €60,529
of which Remuneration and social security: +€26,636
- Short-term financial debts -€2,724
no longer reported in 2024 (was €2,724)
- Trade debts -€1,009
no longer reported in 2024 (was €1,009)
- Gross operating margin -€41,359
down €41,359 (-545%), from -€7,595 to -€48,954
- Purchases and services +€32,917
up €32,917 (+32.5%), from €101,158 to €134,075
- Turnover -€8,442
down €8,442 (-9.0%), from €93,563 to €85,121
- Other operating charges +€4,037
up €4,037 (+743%), from €543 to €4,580
- Staff costs +€2,442
up €2,442 (+8.8%), from €27,606 to €30,048
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 | €56,437 | €14,681 | -€41,756 | -74.0% |
| Fixed assets | 21/28 | €1,805 | €1,005 | -€800 | -44.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,600 | €800 | -€800 | -50.0% |
| Furniture and vehicles | 24 | €1,600 | €800 | -€800 | -50.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €54,632 | €13,676 | -€40,956 | -75.0% |
| Stocks and contracts in progress | 3 | €49,483 | - | -€49,483 | |
| Stocks | 30/36 | €49,483 | - | -€49,483 | |
| Amounts receivable within one year | 40/41 | €2,249 | €140 | -€2,109 | -93.8% |
| Other amounts receivable | 41 | €2,249 | €140 | -€2,109 | -93.8% |
| Cash at bank and in hand | 54/58 | €2,900 | €13,536 | +€10,636 | +367% |
| Total equity and liabilities | 10/49 | €56,437 | €14,681 | -€41,756 | -74.0% |
| Equity | 10/15 | -€56,178 | -€142,232 | -€86,054 | -153% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 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% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,178 | -€163,232 | -€86,054 | -112% |
| Amounts payable | 17/49 | €112,615 | €156,913 | +€44,298 | +39.3% |
| Amounts payable within one year | 42/48 | €112,615 | €156,913 | +€44,298 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €530 | - | -€530 | |
| Financial debts | 43 | €2,724 | - | -€2,724 | |
| Credit institutions | 430/8 | €2,724 | - | -€2,724 | |
| Trade debts | 44 | €1,009 | - | -€1,009 | |
| Suppliers | 440/4 | €1,009 | - | -€1,009 | |
| Taxes, remuneration and social security | 45 | €43,012 | €60,529 | +€17,517 | +40.7% |
| Taxes | 450/3 | €9,119 | - | -€9,119 | |
| Remuneration and social security | 454/9 | €33,893 | €60,529 | +€26,636 | +78.6% |
| Other amounts payable | 47/48 | €65,339 | €96,384 | +€31,045 | +47.5% |
| Turnover | 70 | €93,563 | €85,121 | -€8,442 | -9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,158 | €134,075 | +€32,917 | +32.5% |
| Remuneration, social security and pensions | 62 | €27,606 | €30,048 | +€2,442 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €800 | +€800 | |
| Other operating charges | 640/8 | €543 | €4,580 | +€4,037 | +743% |
| Gross operating margin | 9900 | -€7,595 | -€48,954 | -€41,359 | -545% |
| Operating profit (loss) | 9901 | -€35,744 | -€84,382 | -€48,638 | -136% |
| Financial income | 75/76B | €96 | - | -€96 | |
| Recurring financial income | 75 | €96 | - | -€96 | |
| Financial charges | 65/66B | €1,259 | €1,672 | +€413 | +32.8% |
| Recurring financial charges | 65 | €1,259 | €1,672 | +€413 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€36,907 | -€86,054 | -€49,147 | -133% |
| Income taxes | 67/77 | €71 | - | -€71 | |
| Profit (loss) for the period | 9904 | -€36,979 | -€86,054 | -€49,076 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,979 | -€86,054 | -€49,076 | -133% |
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 29 October 2026 via checked.be.