OH LA VACHE: 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.
OH LA VACHE
Largest movements
- Receivables within one year +€11,043
up €11,043 (+28.9%), from €38,196 to €49,240
of which Trade receivables: +€10,931
- Tangible fixed assets -€9,848
down €9,848 (-21.2%), from €46,540 to €36,692
of which Leasing and similar rights: -€7,070
- Cash +€3,987
up €3,987 (+69.0%), from €5,779 to €9,765
mainly Trade debts (+€26,209) and Other debts (+€22,233)
- Profit (loss) carried forward -€39,453
down €39,453 (-171%), from -€23,047 to -€62,500
- Trade debts +€26,209
up €26,209 (+127%), from €20,576 to €46,786
- Other debts +€22,233
up €22,233 (+38.7%), from €57,393 to €79,626
- Debts after one year -€5,416
down €5,416 (-24.9%), from €21,769 to €16,354
- Tax, wage and social debts +€1,316
up €1,316 (+16.2%), from €8,151 to €9,467
of which Remuneration and social security: +€2,230
- Purchases and services +€111,610
new in 2024: €111,610
- Turnover +€110,588
new in 2024: €110,588
- Staff costs +€10,931
up €10,931 (+43.2%), from €25,312 to €36,242
- Depreciation +€6,349
up €6,349 (+181%), from €3,499 to €9,848
- Gross operating margin +€5,431
up €5,431 (+76.4%), from €7,105 to €12,536
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 | €91,965 | €97,148 | +€5,182 | +5.6% |
| Fixed assets | 21/28 | €47,990 | €38,142 | -€9,848 | -20.5% |
| Tangible fixed assets | 22/27 | €46,540 | €36,692 | -€9,848 | -21.2% |
| Land and buildings | 22 | €2,989 | €2,488 | -€502 | -16.8% |
| Plant, machinery and equipment | 23 | €9,955 | €7,679 | -€2,276 | -22.9% |
| Leasing and similar rights | 25 | €33,595 | €26,525 | -€7,070 | -21.0% |
| Financial fixed assets | 28 | €1,450 | €1,450 | = | 0.0% |
| Current assets | 29/58 | €43,975 | €59,005 | +€15,030 | +34.2% |
| Amounts receivable within one year | 40/41 | €38,196 | €49,240 | +€11,043 | +28.9% |
| Trade receivables | 40 | €38,054 | €48,986 | +€10,931 | +28.7% |
| Other amounts receivable | 41 | €142 | €254 | +€112 | +79.1% |
| Cash at bank and in hand | 54/58 | €5,779 | €9,765 | +€3,987 | +69.0% |
| Total equity and liabilities | 10/49 | €91,965 | €97,148 | +€5,182 | +5.6% |
| Equity | 10/15 | -€21,047 | -€60,500 | -€39,453 | -187% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,047 | -€62,500 | -€39,453 | -171% |
| Amounts payable | 17/49 | €113,013 | €157,648 | +€44,635 | +39.5% |
| Amounts payable after more than one year | 17 | €21,769 | €16,354 | -€5,416 | -24.9% |
| Financial debts | 170/4 | €21,769 | €16,354 | -€5,416 | -24.9% |
| Amounts payable within one year | 42/48 | €91,243 | €141,294 | +€50,051 | +54.9% |
| Current portion of amounts payable after more than one year | 42 | €5,123 | €5,416 | +€292 | +5.7% |
| Trade debts | 44 | €20,576 | €46,786 | +€26,209 | +127% |
| Suppliers | 440/4 | €20,576 | €46,786 | +€26,209 | +127% |
| Taxes, remuneration and social security | 45 | €8,151 | €9,467 | +€1,316 | +16.2% |
| Taxes | 450/3 | €917 | €3 | -€914 | -99.7% |
| Remuneration and social security | 454/9 | €7,234 | €9,464 | +€2,230 | +30.8% |
| Other amounts payable | 47/48 | €57,393 | €79,626 | +€22,233 | +38.7% |
| Turnover | 70 | - | €110,588 | +€110,588 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €111,610 | +€111,610 | |
| Remuneration, social security and pensions | 62 | €25,312 | €36,242 | +€10,931 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,499 | €9,848 | +€6,349 | +181% |
| Other operating charges | 640/8 | €31 | €383 | +€352 | +1,137% |
| Gross operating margin | 9900 | €7,105 | €12,536 | +€5,431 | +76.4% |
| Operating profit (loss) | 9901 | -€21,736 | -€33,937 | -€12,201 | -56.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,311 | €5,517 | +€4,207 | +321% |
| Recurring financial charges | 65 | €1,311 | €5,517 | +€4,207 | +321% |
| Profit (loss) for the period before taxes | 9903 | -€23,047 | -€39,453 | -€16,406 | -71.2% |
| Profit (loss) for the period | 9904 | -€23,047 | -€39,453 | -€16,406 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,047 | -€39,453 | -€16,406 | -71.2% |
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 22 October 2026 via checked.be.