LIKE PF: what changed
Two fiscal 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.
LIKE PF
Largest movements
- Receivables within one year +€72,940
up €72,940 (+22.6%), from €322,088 to €395,028
of which Trade receivables: +€57,435
- Cash -€26,760
down €26,760 (-69.8%), from €38,326 to €11,566
mainly Receivables within one year (-€72,940) and Tax, wage and social debts (-€10,555)
- Tangible fixed assets -€25,145
down €25,145 (-51.4%), from €48,954 to €23,809
of which Furniture and vehicles: -€20,786
- Trade debts +€31,444
up €31,444 (+66.2%), from €47,471 to €78,915
- Profit (loss) carried forward +€22,789
no longer reported in 2024 (was -€22,789)
- Tax, wage and social debts -€10,555
down €10,555 (-11.1%), from €95,111 to €84,556
of which Remuneration and social security: -€13,457
- Debts after one year -€7,984
down €7,984 (-70.7%), from €11,297 to €3,313
- Current portion of long-term debt -€5,551
down €5,551 (-41.0%), from €13,535 to €7,984
- Gross operating margin +€43,239
up €43,239 (+8.4%), from €515,494 to €558,733
- Other operating charges +€13,826
up €13,826 (+455.2%), from €3,037 to €16,863
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 | €475,161 | €500,302 | +€25,141 | +5.3% |
| Fixed assets | 21/28 | €108,954 | €83,809 | -€25,145 | -23.1% |
| Tangible fixed assets | 22/27 | €48,954 | €23,809 | -€25,145 | -51.4% |
| Land and buildings | 22 | €15,710 | €11,351 | -€4,358 | -27.7% |
| Furniture and vehicles | 24 | €33,244 | €12,458 | -€20,786 | -62.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €366,207 | €416,492 | +€50,285 | +13.7% |
| Amounts receivable within one year | 40/41 | €322,088 | €395,028 | +€72,940 | +22.6% |
| Trade receivables | 40 | €318,867 | €376,302 | +€57,435 | +18.0% |
| Other amounts receivable | 41 | €3,221 | €18,725 | +€15,504 | +481.4% |
| Cash at bank and in hand | 54/58 | €38,326 | €11,566 | -€26,760 | -69.8% |
| Deferred charges and accrued income | 490/1 | €5,793 | €9,899 | +€4,106 | +70.9% |
| Total equity and liabilities | 10/49 | €475,161 | €500,302 | +€25,141 | +5.3% |
| Equity | 10/15 | €268,663 | €292,361 | +€23,698 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €285,252 | €286,161 | +€909 | +0.3% |
| Distributable reserves | 133 | €285,252 | €286,161 | +€909 | +0.3% |
| Profit (loss) carried forward | 14 | -€22,789 | - | +€22,789 | |
| Amounts payable | 17/49 | €206,497 | €207,941 | +€1,443 | +0.7% |
| Amounts payable after more than one year | 17 | €11,297 | €3,313 | -€7,984 | -70.7% |
| Financial debts | 170/4 | €11,297 | €3,313 | -€7,984 | -70.7% |
| Amounts payable within one year | 42/48 | €192,963 | €204,369 | +€11,406 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €13,535 | €7,984 | -€5,551 | -41.0% |
| Trade debts | 44 | €47,471 | €78,915 | +€31,444 | +66.2% |
| Suppliers | 440/4 | €47,471 | €78,915 | +€31,444 | +66.2% |
| Taxes, remuneration and social security | 45 | €95,111 | €84,556 | -€10,555 | -11.1% |
| Taxes | 450/3 | €31,498 | €34,400 | +€2,902 | +9.2% |
| Remuneration and social security | 454/9 | €63,613 | €50,156 | -€13,457 | -21.2% |
| Other amounts payable | 47/48 | €36,846 | €32,914 | -€3,932 | -10.7% |
| Accrued charges and deferred income | 492/3 | €2,237 | €259 | -€1,979 | -88.4% |
| Non-recurring operating income | 76A | €405 | - | -€405 | |
| Remuneration, social security and pensions | 62 | €453,308 | €453,867 | +€559 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,224 | €25,145 | +€921 | +3.8% |
| Other operating charges | 640/8 | €3,037 | €16,863 | +€13,826 | +455.2% |
| Non-recurring operating charges | 66A | €112 | €586 | +€474 | +423.7% |
| Gross operating margin | 9900 | €515,494 | €558,733 | +€43,239 | +8.4% |
| Operating profit (loss) | 9901 | €34,813 | €62,272 | +€27,459 | +78.9% |
| Financial income | 75/76B | €12 | €39 | +€27 | +218.1% |
| Recurring financial income | 75 | €12 | €39 | +€27 | +218.1% |
| Financial charges | 65/66B | €9,840 | €4,406 | -€5,434 | -55.2% |
| Recurring financial charges | 65 | €9,840 | €4,406 | -€5,434 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €24,985 | €57,905 | +€32,920 | +131.8% |
| Income taxes | 67/77 | €31,108 | €34,207 | +€3,099 | +10.0% |
| Profit (loss) for the period | 9904 | -€6,123 | €23,698 | +€29,821 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,123 | €23,698 | +€29,821 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.