LOGEMENT DURABLE: 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.
LOGEMENT DURABLE
Largest movements
- Receivables after one year +€30,949
up €30,949 (+19.6%), from €158,254 to €189,203
- Tangible fixed assets +€2,962
up €2,962 (+169%), from €1,756 to €4,718
of which Furniture and vehicles: +€3,388
- Cash +€2,603
up €2,603 (+331%), from €786 to €3,389
mainly Net result for the year (+€34,074) and Trade debts (+€2,347)
- Profit (loss) carried forward +€34,074
up €34,074 (+36.2%), from €94,025 to €128,098
- Trade debts +€2,347
up €2,347 (+545%), from €431 to €2,778
- Gross operating margin -€7,933
down €7,933 (-13.3%), from €59,558 to €51,626
- Other operating charges -€1,798
down €1,798 (-81.6%), from €2,203 to €405
- Taxes +€1,171
up €1,171 (+7.8%), from €14,951 to €16,122
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 | €169,089 | €205,664 | +€36,575 | +21.6% |
| Fixed assets | 21/28 | €1,775 | €4,740 | +€2,965 | +167% |
| Tangible fixed assets | 22/27 | €1,756 | €4,718 | +€2,962 | +169% |
| Plant, machinery and equipment | 23 | €923 | €497 | -€426 | -46.2% |
| Furniture and vehicles | 24 | €833 | €4,221 | +€3,388 | +407% |
| Financial fixed assets | 28 | €19 | €22 | +€4 | +18.8% |
| Current assets | 29/58 | €167,314 | €200,924 | +€33,610 | +20.1% |
| Amounts receivable after more than one year | 29 | €158,254 | €189,203 | +€30,949 | +19.6% |
| Other amounts receivable | 291 | €158,254 | €189,203 | +€30,949 | +19.6% |
| Amounts receivable within one year | 40/41 | €1,573 | €1,373 | -€200 | -12.7% |
| Trade receivables | 40 | €1,510 | €1,310 | -€200 | -13.2% |
| Other amounts receivable | 41 | €63 | €63 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €786 | €3,389 | +€2,603 | +331% |
| Deferred charges and accrued income | 490/1 | €6,701 | €6,958 | +€257 | +3.8% |
| Total equity and liabilities | 10/49 | €169,089 | €205,664 | +€36,575 | +21.6% |
| Equity | 10/15 | €139,930 | €174,004 | +€34,074 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,306 | €27,306 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,446 | €25,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,025 | €128,098 | +€34,074 | +36.2% |
| Amounts payable | 17/49 | €29,159 | €31,660 | +€2,501 | +8.6% |
| Amounts payable within one year | 42/48 | €29,159 | €31,660 | +€2,501 | +8.6% |
| Trade debts | 44 | €431 | €2,778 | +€2,347 | +545% |
| Suppliers | 440/4 | €431 | €2,778 | +€2,347 | +545% |
| Taxes, remuneration and social security | 45 | €28,728 | €28,710 | -€19 | -0.1% |
| Taxes | 450/3 | €28,728 | €28,710 | -€19 | -0.1% |
| Other amounts payable | 47/48 | - | €172 | +€172 | |
| Remuneration, social security and pensions | 62 | €580 | €333 | -€247 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €604 | -€302 | -33.3% |
| Other operating charges | 640/8 | €2,203 | €405 | -€1,798 | -81.6% |
| Gross operating margin | 9900 | €59,558 | €51,626 | -€7,933 | -13.3% |
| Operating profit (loss) | 9901 | €55,869 | €50,283 | -€5,585 | -10.0% |
| Financial income | 75/76B | - | €104 | +€104 | |
| Recurring financial income | 75 | - | €104 | +€104 | |
| Financial charges | 65/66B | €93 | €192 | +€99 | +107% |
| Recurring financial charges | 65 | €93 | €192 | +€99 | +107% |
| Profit (loss) for the period before taxes | 9903 | €55,776 | €50,195 | -€5,580 | -10.0% |
| Income taxes | 67/77 | €14,951 | €16,122 | +€1,171 | +7.8% |
| Profit (loss) for the period | 9904 | €40,825 | €34,074 | -€6,751 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,825 | €34,074 | -€6,751 | -16.5% |
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 14 October 2026 via checked.be.