LES CHEVEUX: 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 CHEVEUX
Largest movements
- Tangible fixed assets -€47,225
no longer reported in 2024 (was €47,225)
of which Other tangible fixed assets: -€45,494
- Receivables within one year +€34,513
up €34,513 (+182%), from €19,005 to €53,518
of which Other amounts receivable: +€34,736
- Cash -€22,363
down €22,363 (-100.0%), from €22,373 to €10
- Stocks and contracts -€4,727
no longer reported in 2024 (was €4,727)
- Intangible fixed assets -€1,301
no longer reported in 2024 (was €1,301)
- Debts after one year -€51,342
no longer reported in 2024 (was €51,342)
- Reserves +€24,029
up €24,029 (+219%), from €10,971 to €35,000
- Current portion of long-term debt -€15,037
no longer reported in 2024 (was €15,037)
- Trade debts -€4,397
no longer reported in 2024 (was €4,397)
- Profit (loss) carried forward +€3,661
new in 2024: €3,661
- Gross operating margin -€42,169
down €42,169 (-97.5%), from €43,262 to €1,093
- Staff costs -€21,649
no longer reported in 2024 (was €21,649)
- Depreciation -€4,889
no longer reported in 2024 (was €4,889)
- Other operating charges -€3,827
down €3,827 (-95.3%), from €4,014 to €187
- Financial charges -€2,529
down €2,529 (-90.3%), from €2,800 to €271
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,162 | €53,528 | -€41,634 | -43.8% |
| Formation expenses | 20 | €530 | - | -€530 | |
| Fixed assets | 21/28 | €48,526 | - | -€48,526 | |
| Intangible fixed assets | 21 | €1,301 | - | -€1,301 | |
| Tangible fixed assets | 22/27 | €47,225 | - | -€47,225 | |
| Furniture and vehicles | 24 | €1,731 | - | -€1,731 | |
| Other tangible fixed assets | 26 | €45,494 | - | -€45,494 | |
| Current assets | 29/58 | €46,105 | €53,528 | +€7,423 | +16.1% |
| Stocks and contracts in progress | 3 | €4,727 | - | -€4,727 | |
| Stocks | 30/36 | €4,727 | - | -€4,727 | |
| Amounts receivable within one year | 40/41 | €19,005 | €53,518 | +€34,513 | +182% |
| Trade receivables | 40 | €223 | - | -€223 | |
| Other amounts receivable | 41 | €18,782 | €53,518 | +€34,736 | +185% |
| Cash at bank and in hand | 54/58 | €22,373 | €10 | -€22,363 | -100.0% |
| Total equity and liabilities | 10/49 | €95,162 | €53,528 | -€41,634 | -43.8% |
| Equity | 10/15 | €11,971 | €39,661 | +€27,690 | +231% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,971 | €35,000 | +€24,029 | +219% |
| Distributable reserves | 133 | €10,971 | €35,000 | +€24,029 | +219% |
| Profit (loss) carried forward | 14 | - | €3,661 | +€3,661 | |
| Amounts payable | 17/49 | €83,191 | €13,867 | -€69,323 | -83.3% |
| Amounts payable after more than one year | 17 | €51,342 | - | -€51,342 | |
| Financial debts | 170/4 | €51,342 | - | -€51,342 | |
| Amounts payable within one year | 42/48 | €31,848 | €11,867 | -€19,981 | -62.7% |
| Current portion of amounts payable after more than one year | 42 | €15,037 | - | -€15,037 | |
| Trade debts | 44 | €4,397 | - | -€4,397 | |
| Suppliers | 440/4 | €4,397 | - | -€4,397 | |
| Taxes, remuneration and social security | 45 | €12,414 | €11,867 | -€547 | -4.4% |
| Taxes | 450/3 | €6,936 | €11,867 | +€4,931 | +71.1% |
| Remuneration and social security | 454/9 | €5,478 | - | -€5,478 | |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €21,649 | - | -€21,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,889 | - | -€4,889 | |
| Other operating charges | 640/8 | €4,014 | €187 | -€3,827 | -95.3% |
| Gross operating margin | 9900 | €43,262 | €1,093 | -€42,169 | -97.5% |
| Operating profit (loss) | 9901 | €12,711 | €906 | -€11,804 | -92.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,800 | €271 | -€2,529 | -90.3% |
| Recurring financial charges | 65 | €2,800 | €271 | -€2,529 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €9,913 | €636 | -€9,277 | -93.6% |
| Income taxes | 67/77 | €1,069 | €2,356 | +€1,287 | +120% |
| Profit (loss) for the period | 9904 | €8,843 | -€1,721 | -€10,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,843 | -€1,721 | -€10,564 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.