Liesbeth De Prycker: 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.
Liesbeth De Prycker
Largest movements
- Current investments +€120,547
up €120,547 (+1,205%), from €10,000 to €130,547
- Cash -€66,830
down €66,830 (-43.5%), from €153,755 to €86,925
mainly Current investments (-€120,547) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€31,004
down €31,004 (-8.3%), from €372,715 to €341,711
of which Land and buildings: -€15,911
- Receivables within one year +€12,683
up €12,683 (+58.9%), from €21,524 to €34,207
- Other debts +€46,294
up €46,294 (+261%), from €17,725 to €64,019
- Debts after one year -€19,583
down €19,583 (-7.2%), from €273,660 to €254,078
- Trade debts +€11,347
up €11,347 (+27.4%), from €41,374 to €52,722
- Gross operating margin +€29,530
up €29,530 (+34.1%), from €86,618 to €116,148
- Taxes +€17,503
up €17,503 (+184%), from €9,500 to €27,003
- Depreciation +€2,896
up €2,896 (+9.2%), from €31,359 to €34,256
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 | €557,993 | €593,391 | +€35,397 | +6.3% |
| Fixed assets | 21/28 | €372,715 | €341,711 | -€31,004 | -8.3% |
| Tangible fixed assets | 22/27 | €372,715 | €341,711 | -€31,004 | -8.3% |
| Land and buildings | 22 | €326,164 | €310,254 | -€15,911 | -4.9% |
| Plant, machinery and equipment | 23 | €10,276 | €6,341 | -€3,935 | -38.3% |
| Furniture and vehicles | 24 | €36,275 | €25,117 | -€11,158 | -30.8% |
| Current assets | 29/58 | €185,279 | €251,679 | +€66,401 | +35.8% |
| Amounts receivable within one year | 40/41 | €21,524 | €34,207 | +€12,683 | +58.9% |
| Trade receivables | 40 | €21,524 | €34,207 | +€12,683 | +58.9% |
| Current investments | 50/53 | €10,000 | €130,547 | +€120,547 | +1,205% |
| Cash at bank and in hand | 54/58 | €153,755 | €86,925 | -€66,830 | -43.5% |
| Total equity and liabilities | 10/49 | €557,993 | €593,391 | +€35,397 | +6.3% |
| Equity | 10/15 | €196,379 | €196,990 | +€611 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,779 | €178,390 | +€611 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,919 | €176,530 | +€611 | +0.3% |
| Amounts payable | 17/49 | €361,614 | €396,401 | +€34,786 | +9.6% |
| Amounts payable after more than one year | 17 | €273,660 | €254,078 | -€19,583 | -7.2% |
| Financial debts | 170/4 | €273,660 | €254,078 | -€19,583 | -7.2% |
| Amounts payable within one year | 42/48 | €87,954 | €142,323 | +€54,369 | +61.8% |
| Current portion of amounts payable after more than one year | 42 | €19,355 | €19,583 | +€227 | +1.2% |
| Trade debts | 44 | €41,374 | €52,722 | +€11,347 | +27.4% |
| Suppliers | 440/4 | €41,374 | €52,722 | +€11,347 | +27.4% |
| Taxes, remuneration and social security | 45 | €9,500 | €6,000 | -€3,500 | -36.8% |
| Taxes | 450/3 | €9,500 | €6,000 | -€3,500 | -36.8% |
| Other amounts payable | 47/48 | €17,725 | €64,019 | +€46,294 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,359 | €34,256 | +€2,896 | +9.2% |
| Other operating charges | 640/8 | €1,050 | €638 | -€413 | -39.3% |
| Gross operating margin | 9900 | €86,618 | €116,148 | +€29,530 | +34.1% |
| Operating profit (loss) | 9901 | €54,208 | €81,255 | +€27,046 | +49.9% |
| Financial income | 75/76B | €1 | €8 | +€7 | +877% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +877% |
| Financial charges | 65/66B | €4,118 | €3,648 | -€470 | -11.4% |
| Recurring financial charges | 65 | €4,118 | €3,648 | -€470 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €50,091 | €77,614 | +€27,524 | +54.9% |
| Income taxes | 67/77 | €9,500 | €27,003 | +€17,503 | +184% |
| Profit (loss) for the period | 9904 | €40,591 | €50,611 | +€10,020 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,591 | €50,611 | +€10,020 | +24.7% |
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 28 October 2026 via checked.be.