LES FRERES 01: 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 FRERES 01
Largest movements
- Cash -€2,768
no longer reported in 2024 (was €2,768)
mainly Net result for the year (-€2,330) and Tax, wage and social debts (-€550)
- Profit (loss) carried forward -€2,330
down €2,330 (-25.5%), from -€9,129 to -€11,459
- Tax, wage and social debts -€550
down €550 (-14.6%), from €3,754 to €3,204
- Trade debts +€166
new in 2024: €166
- Other debts -€54
down €54 (-2.8%), from €1,943 to €1,889
- Gross operating margin -€1,718
new in 2024: -€1,718
- Purchases and services +€1,718
new in 2024: €1,718
- Staff costs +€446
new in 2024: €446
- Other operating charges +€166
new in 2024: €166
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,768 | - | -€2,768 | |
| Current assets | 29/58 | €2,768 | - | -€2,768 | |
| Cash at bank and in hand | 54/58 | €2,768 | - | -€2,768 | |
| Total equity and liabilities | 10/49 | €2,768 | €0 | -€2,768 | -100% |
| Equity | 10/15 | -€2,929 | -€5,259 | -€2,330 | -79.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,129 | -€11,459 | -€2,330 | -25.5% |
| Amounts payable | 17/49 | €5,697 | €5,259 | -€438 | -7.7% |
| Amounts payable within one year | 42/48 | €5,697 | €5,259 | -€438 | -7.7% |
| Trade debts | 44 | - | €166 | +€166 | |
| Suppliers | 440/4 | - | €166 | +€166 | |
| Taxes, remuneration and social security | 45 | €3,754 | €3,204 | -€550 | -14.6% |
| Remuneration and social security | 454/9 | €3,754 | €3,204 | -€550 | -14.6% |
| Other amounts payable | 47/48 | €1,943 | €1,889 | -€54 | -2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,718 | +€1,718 | |
| Remuneration, social security and pensions | 62 | - | €446 | +€446 | |
| Other operating charges | 640/8 | - | €166 | +€166 | |
| Gross operating margin | 9900 | - | -€1,718 | -€1,718 | |
| Operating profit (loss) | 9901 | - | -€2,330 | -€2,330 | |
| Profit (loss) for the period before taxes | 9903 | - | -€2,330 | -€2,330 | |
| Profit (loss) for the period | 9904 | - | -€2,330 | -€2,330 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€2,330 | -€2,330 |
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 30 October 2026 via checked.be.