LH EVENT: 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.
LH EVENT
Largest movements
- Intangible fixed assets +€7,357
new in 2024: €7,357
- Receivables within one year +€4,979
up €4,979 (+24.2%), from €20,535 to €25,514
of which Trade receivables: +€5,019
- Cash -€3,455
down €3,455 (-37.9%), from €9,117 to €5,662
mainly Investment in fixed assets (net) (-€7,795) and Receivables within one year (-€4,979)
- Other debts +€4,332
up €4,332 (+1.4%), from €303,948 to €308,280
- Accrued charges and deferred income +€3,805
up €3,805 (+207.2%), from €1,837 to €5,642
- Trade debts +€3,519
up €3,519 (+111.3%), from €3,161 to €6,681
- Gross operating margin +€19,114
up €19,114, from -€11,796 to €7,319
- Financial charges +€7,160
up €7,160 (+364.0%), from €1,967 to €9,127
- Depreciation +€438
new in 2024: €438
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.
Cash bridge derived
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 | €328,729 | €337,611 | +€8,882 | +2.7% |
| Fixed assets | 21/28 | €299,000 | €306,357 | +€7,357 | +2.5% |
| Intangible fixed assets | 21 | - | €7,357 | +€7,357 | |
| Financial fixed assets | 28 | €299,000 | €299,000 | = | 0.0% |
| Current assets | 29/58 | €29,729 | €31,255 | +€1,526 | +5.1% |
| Amounts receivable within one year | 40/41 | €20,535 | €25,514 | +€4,979 | +24.2% |
| Trade receivables | 40 | €19,817 | €24,836 | +€5,019 | +25.3% |
| Other amounts receivable | 41 | €719 | €679 | -€40 | -5.6% |
| Cash at bank and in hand | 54/58 | €9,117 | €5,662 | -€3,455 | -37.9% |
| Deferred charges and accrued income | 490/1 | €77 | €79 | +€1 | +1.9% |
| Total equity and liabilities | 10/49 | €328,729 | €337,611 | +€8,882 | +2.7% |
| Equity | 10/15 | -€32,717 | -€35,491 | -€2,775 | -8.5% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,517 | -€42,291 | -€2,775 | -7.0% |
| Amounts payable | 17/49 | €361,446 | €373,103 | +€11,657 | +3.2% |
| Amounts payable after more than one year | 17 | €52,500 | €52,500 | = | 0.0% |
| Financial debts | 170/4 | €52,500 | €52,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €307,109 | €314,961 | +€7,852 | +2.6% |
| Trade debts | 44 | €3,161 | €6,681 | +€3,519 | +111.3% |
| Suppliers | 440/4 | €3,161 | €6,681 | +€3,519 | +111.3% |
| Other amounts payable | 47/48 | €303,948 | €308,280 | +€4,332 | +1.4% |
| Accrued charges and deferred income | 492/3 | €1,837 | €5,642 | +€3,805 | +207.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €438 | +€438 | |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Non-recurring operating charges | 66A | €1,392 | - | -€1,392 | |
| Gross operating margin | 9900 | -€11,796 | €7,319 | +€19,114 | |
| Operating profit (loss) | 9901 | -€13,704 | €6,353 | +€20,056 | |
| Financial charges | 65/66B | €1,967 | €9,127 | +€7,160 | +364.0% |
| Recurring financial charges | 65 | €1,967 | €9,127 | +€7,160 | +364.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,671 | -€2,775 | +€12,896 | +82.3% |
| Profit (loss) for the period | 9904 | -€15,671 | -€2,775 | +€12,896 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,671 | -€2,775 | +€12,896 | +82.3% |
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 11 October 2026 via checked.be.