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MOD'PETITS: 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.

What changed

MOD'PETITS

BE 0730.734.553
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€345
2023 · -€1,453+€1,798
Equity
€24,492
2023 · €24,147+€345
Cash
€4,577
2023 · €6,138-€1,561
Balance sheet total
€26,027
2023 · €24,147+€1,880

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€3,517

    up €3,517 (+2392.5%), from €147 to €3,664

  • Cash -€1,561

    down €1,561 (-25.4%), from €6,138 to €4,577

    mainly Receivables within one year (-€3,517) and Stocks and contracts (-€216)

  • Formation expenses -€292

    no longer reported in 2024 (was €292)

Equity and liabilities
  • Trade debts +€1,535

    new in 2024: €1,535

  • Profit (loss) carried forward +€345

    up €345 (+6.0%), from -€5,738 to -€5,393

Income statement
  • Gross operating margin +€1,442

    up €1,442, from -€859 to €583

  • Financial income +€207

    new in 2024: €207

  • Other operating charges -€149

    no longer reported in 2024 (was €149)

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€1,453
Gross operating margin +€1,442
Depreciation -€0
Other operating charges +€149
Financial income +€207
Result 2024 €345

Cash bridge derived

cash 2023 to 2024

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.

From operations -€1,561
Investment €0
Financing €0
Cash 2023 €6,138
Net result for the year +€345
Depreciation +€292
Stocks and contracts -€216
Receivables within one year -€3,517
Trade debts +€1,535
Cash 2024 €4,577
Every line side by side 27 lines
Line Code 2023 2024 Change %
Total assets 20/58 €24,147 €26,027 +€1,880 +7.8%
Formation expenses 20 €292 - -€292
Current assets 29/58 €23,855 €26,027 +€2,172 +9.1%
Stocks and contracts in progress 3 €17,570 €17,786 +€216 +1.2%
Stocks 30/36 €17,570 €17,786 +€216 +1.2%
Amounts receivable within one year 40/41 €147 €3,664 +€3,517 +2392.5%
Other amounts receivable 41 €147 €3,664 +€3,517 +2392.5%
Cash at bank and in hand 54/58 €6,138 €4,577 -€1,561 -25.4%
Total equity and liabilities 10/49 €24,147 €26,027 +€1,880 +7.8%
Equity 10/15 €24,147 €24,492 +€345 +1.4%
Contributions 10/11 €29,885 €29,885 = 0.0%
Profit (loss) carried forward 14 -€5,738 -€5,393 +€345 +6.0%
Amounts payable 17/49 - €1,535 +€1,535
Amounts payable within one year 42/48 - €1,535 +€1,535
Trade debts 44 - €1,535 +€1,535
Suppliers 440/4 - €1,535 +€1,535
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €291 €292 +€0 +0.1%
Other operating charges 640/8 €149 - -€149
Gross operating margin 9900 -€859 €583 +€1,442
Operating profit (loss) 9901 -€1,299 €292 +€1,591
Financial income 75/76B - €207 +€207
Recurring financial income 75 - €207 +€207
Financial charges 65/66B €153 €153 = 0.0%
Recurring financial charges 65 €153 €153 = 0.0%
Profit (loss) for the period before taxes 9903 -€1,453 €345 +€1,798
Profit (loss) for the period 9904 -€1,453 €345 +€1,798
Profit (loss) for the period to be appropriated 9905 -€1,453 €345 +€1,798

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 29 September 2026 via checked.be.