Lieutenant Guillaume: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Lieutenant Guillaume
Largest movements
- Current investments +€60,000
up €60,000 (+1,006,712%), from €6 to €60,006
- Financial fixed assets -€34,751
down €34,751 (-53.0%), from €65,622 to €30,871
- Receivables within one year -€21,961
down €21,961 (-8.3%), from €263,620 to €241,659
of which Trade receivables: -€51,687
- Intangible fixed assets -€21,752
down €21,752 (-27.1%), from €80,391 to €58,639
- Cash +€13,755
up €13,755 (+66.3%), from €20,747 to €34,502
mainly Trade debts (+€107,450) and Depreciation (+€39,787)
- Debts after one year -€123,829
down €123,829 (-44.7%), from €277,250 to €153,421
of which Other amounts payable: -€71,966
- Trade debts +€107,450
up €107,450, from €0 to €107,450
- Other debts -€18,517
down €18,517 (-99.8%), from €18,548 to €32
- Tax, wage and social debts +€17,795
up €17,795 (+19.3%), from €92,066 to €109,861
of which Remuneration and social security: +€16,402
- Profit (loss) carried forward -€14,583
down €14,583 (-68.3%), from €21,356 to €6,774
- Gross operating margin -€16,574
down €16,574 (-2.5%), from €659,991 to €643,418
- Depreciation +€11,764
up €11,764 (+42.0%), from €28,024 to €39,787
- Other operating charges +€10,908
up €10,908 (+962%), from €1,134 to €12,042
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,146 | €515,482 | -€6,664 | -1.3% |
| Fixed assets | 21/28 | €181,115 | €121,172 | -€59,943 | -33.1% |
| Intangible fixed assets | 21 | €80,391 | €58,639 | -€21,752 | -27.1% |
| Tangible fixed assets | 22/27 | €35,101 | €31,661 | -€3,440 | -9.8% |
| Plant, machinery and equipment | 23 | €6,067 | €4,432 | -€1,635 | -26.9% |
| Furniture and vehicles | 24 | €12,267 | €11,866 | -€400 | -3.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €16,767 | €15,362 | -€1,405 | -8.4% |
| Financial fixed assets | 28 | €65,622 | €30,871 | -€34,751 | -53.0% |
| Current assets | 29/58 | €341,031 | €394,310 | +€53,279 | +15.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €6,750 | -€3,250 | -32.5% |
| Trade receivables | 290 | €10,000 | €6,750 | -€3,250 | -32.5% |
| Amounts receivable within one year | 40/41 | €263,620 | €241,659 | -€21,961 | -8.3% |
| Trade receivables | 40 | €263,320 | €211,633 | -€51,687 | -19.6% |
| Other amounts receivable | 41 | €300 | €30,026 | +€29,726 | +9,909% |
| Current investments | 50/53 | €6 | €60,006 | +€60,000 | +1,006,712% |
| Cash at bank and in hand | 54/58 | €20,747 | €34,502 | +€13,755 | +66.3% |
| Deferred charges and accrued income | 490/1 | €46,658 | €51,393 | +€4,735 | +10.1% |
| Total equity and liabilities | 10/49 | €522,146 | €515,482 | -€6,664 | -1.3% |
| Equity | 10/15 | €41,808 | €27,225 | -€14,583 | -34.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,356 | €6,774 | -€14,583 | -68.3% |
| Amounts payable | 17/49 | €480,338 | €488,257 | +€7,919 | +1.6% |
| Amounts payable after more than one year | 17 | €277,250 | €153,421 | -€123,829 | -44.7% |
| Financial debts | 170/4 | €133,463 | €81,599 | -€51,863 | -38.9% |
| Other amounts payable | 178/9 | €143,787 | €71,821 | -€71,966 | -50.1% |
| Amounts payable within one year | 42/48 | €197,508 | €319,675 | +€122,167 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €86,894 | €96,199 | +€9,306 | +10.7% |
| Financial debts | 43 | €0 | €6,133 | +€6,133 | |
| Credit institutions | 430/8 | €0 | €6,133 | +€6,133 | |
| Trade debts | 44 | €0 | €107,450 | +€107,450 | |
| Suppliers | 440/4 | €0 | €107,450 | +€107,450 | |
| Taxes, remuneration and social security | 45 | €92,066 | €109,861 | +€17,795 | +19.3% |
| Taxes | 450/3 | €62,481 | €63,874 | +€1,393 | +2.2% |
| Remuneration and social security | 454/9 | €29,585 | €45,987 | +€16,402 | +55.4% |
| Other amounts payable | 47/48 | €18,548 | €32 | -€18,517 | -99.8% |
| Accrued charges and deferred income | 492/3 | €5,580 | €15,161 | +€9,581 | +172% |
| Non-recurring operating income | 76A | €6,364 | €1,591 | -€4,772 | -75.0% |
| Remuneration, social security and pensions | 62 | €507,977 | €504,768 | -€3,208 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,024 | €39,787 | +€11,764 | +42.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €925 | -€5,538 | -€6,463 | |
| Other operating charges | 640/8 | €1,134 | €12,042 | +€10,908 | +962% |
| Non-recurring operating charges | 66A | €91,820 | €87,317 | -€4,504 | -4.9% |
| Gross operating margin | 9900 | €659,991 | €643,418 | -€16,574 | -2.5% |
| Operating profit (loss) | 9901 | €30,111 | €5,042 | -€25,070 | -83.3% |
| Financial income | 75/76B | €722 | €246 | -€476 | -66.0% |
| Recurring financial income | 75 | €722 | €246 | -€476 | -66.0% |
| Financial charges | 65/66B | €22,228 | €17,149 | -€5,079 | -22.8% |
| Recurring financial charges | 65 | €19,606 | €16,001 | -€3,605 | -18.4% |
| Non-recurring financial charges | 66B | €2,621 | €1,147 | -€1,474 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €8,606 | -€11,861 | -€20,467 | |
| Income taxes | 67/77 | €8,270 | €2,721 | -€5,549 | -67.1% |
| Profit (loss) for the period | 9904 | €336 | -€14,583 | -€14,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €336 | -€14,583 | -€14,918 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.