louis.parlier: 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.
louis.parlier
Largest movements
- Tangible fixed assets -€14,978
down €14,978 (-4.4%), from €340,046 to €325,069
of which Land and buildings: -€11,902
- Cash -€12,368
down €12,368 (-60.3%), from €20,521 to €8,153
mainly Contributions, distributions and other (-€30,000) and Debts after one year (-€25,083)
- Profit (loss) carried forward -€28,962
down €28,962 (-46.7%), from €62,020 to €33,058
- Debts after one year -€25,083
down €25,083 (-10.0%), from €251,735 to €226,653
- Other debts +€12,348
up €12,348 (+374%), from €3,300 to €15,648
- Tax, wage and social debts +€6,481
up €6,481 (+87.6%), from €7,396 to €13,877
- Trade debts +€4,820
up €4,820 (+316%), from €1,524 to €6,344
- Gross operating margin -€24,197
down €24,197 (-45.8%), from €52,857 to €28,660
- Taxes +€1,271
up €1,271 (+966%), from €132 to €1,402
- Other operating charges +€761
up €761 (+31.9%), from €2,385 to €3,146
- Financial charges -€634
down €634 (-13.4%), from €4,730 to €4,096
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 | €371,175 | €341,121 | -€30,053 | -8.1% |
| Fixed assets | 21/28 | €340,106 | €325,129 | -€14,978 | -4.4% |
| Tangible fixed assets | 22/27 | €340,046 | €325,069 | -€14,978 | -4.4% |
| Land and buildings | 22 | €333,541 | €321,638 | -€11,902 | -3.6% |
| Furniture and vehicles | 24 | €6,506 | €3,430 | -€3,075 | -47.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €31,068 | €15,993 | -€15,075 | -48.5% |
| Stocks and contracts in progress | 3 | €3,650 | €4,051 | +€401 | +11.0% |
| Stocks | 30/36 | €3,650 | €4,051 | +€401 | +11.0% |
| Amounts receivable within one year | 40/41 | €6,897 | €3,789 | -€3,108 | -45.1% |
| Trade receivables | 40 | €824 | €3,156 | +€2,332 | +283% |
| Other amounts receivable | 41 | €6,073 | €633 | -€5,440 | -89.6% |
| Cash at bank and in hand | 54/58 | €20,521 | €8,153 | -€12,368 | -60.3% |
| Total equity and liabilities | 10/49 | €371,175 | €341,121 | -€30,053 | -8.1% |
| Equity | 10/15 | €82,480 | €53,518 | -€28,962 | -35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €62,020 | €33,058 | -€28,962 | -46.7% |
| Amounts payable | 17/49 | €288,695 | €287,603 | -€1,092 | -0.4% |
| Amounts payable after more than one year | 17 | €251,735 | €226,653 | -€25,083 | -10.0% |
| Financial debts | 170/4 | €251,735 | €226,653 | -€25,083 | -10.0% |
| Amounts payable within one year | 42/48 | €36,960 | €60,951 | +€23,991 | +64.9% |
| Current portion of amounts payable after more than one year | 42 | €24,740 | €25,083 | +€343 | +1.4% |
| Trade debts | 44 | €1,524 | €6,344 | +€4,820 | +316% |
| Suppliers | 440/4 | €1,524 | €6,344 | +€4,820 | +316% |
| Taxes, remuneration and social security | 45 | €7,396 | €13,877 | +€6,481 | +87.6% |
| Taxes | 450/3 | €7,396 | €13,877 | +€6,481 | +87.6% |
| Other amounts payable | 47/48 | €3,300 | €15,648 | +€12,348 | +374% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,038 | €19,576 | -€462 | -2.3% |
| Other operating charges | 640/8 | €2,385 | €3,146 | +€761 | +31.9% |
| Gross operating margin | 9900 | €52,857 | €28,660 | -€24,197 | -45.8% |
| Operating profit (loss) | 9901 | €30,433 | €5,938 | -€24,496 | -80.5% |
| Financial income | 75/76B | €352 | €599 | +€247 | +70.1% |
| Recurring financial income | 75 | €352 | €599 | +€247 | +70.1% |
| Financial charges | 65/66B | €4,730 | €4,096 | -€634 | -13.4% |
| Recurring financial charges | 65 | €4,730 | €4,096 | -€634 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €26,056 | €2,441 | -€23,615 | -90.6% |
| Income taxes | 67/77 | €132 | €1,402 | +€1,271 | +966% |
| Profit (loss) for the period | 9904 | €25,924 | €1,038 | -€24,886 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,924 | €1,038 | -€24,886 | -96.0% |
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 27 October 2026 via checked.be.