PER LUI: 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.
PER LUI
Largest movements
- Current investments +€400,708
up €400,708 (+132.9%), from €301,512 to €702,220
- Cash -€256,664
down €256,664 (-44.0%), from €582,959 to €326,295
mainly Current investments (-€400,708) and Contributions, distributions and other (-€170,000)
- Stocks and contracts -€141,865
down €141,865 (-25.3%), from €561,536 to €419,672
- Tax, wage and social debts -€85,610
down €85,610 (-27.0%), from €316,637 to €231,027
of which Taxes: -€83,990
- Trade debts +€79,239
up €79,239 (+41.0%), from €193,040 to €272,279
- Other debts +€51,676
up €51,676 (+40.2%), from €128,602 to €180,278
- Debts after one year -€31,112
down €31,112 (-49.1%), from €63,424 to €32,312
- Taxes -€165,178
down €165,178 (-98.9%), from €167,016 to €1,837
- Write-downs +€157,822
up €157,822 (+94.2%), from -€167,467 to -€9,645
- Gross operating margin -€151,499
down €151,499 (-28.6%), from €529,732 to €378,234
- Financial charges -€10,310
down €10,310 (-35.1%), from €29,341 to €19,031
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 | €1,696,255 | €1,711,714 | +€15,459 | +0.9% |
| Fixed assets | 21/28 | €40,200 | €35,443 | -€4,757 | -11.8% |
| Tangible fixed assets | 22/27 | €40,200 | €35,443 | -€4,757 | -11.8% |
| Plant, machinery and equipment | 23 | €1,629 | €1,216 | -€413 | -25.3% |
| Furniture and vehicles | 24 | €35,280 | €24,622 | -€10,658 | -30.2% |
| Other tangible fixed assets | 26 | €3,291 | €9,605 | +€6,314 | +191.9% |
| Current assets | 29/58 | €1,656,055 | €1,676,271 | +€20,216 | +1.2% |
| Stocks and contracts in progress | 3 | €561,536 | €419,672 | -€141,865 | -25.3% |
| Stocks | 30/36 | €561,536 | €419,672 | -€141,865 | -25.3% |
| Amounts receivable within one year | 40/41 | €208,276 | €225,330 | +€17,055 | +8.2% |
| Trade receivables | 40 | €138,699 | €159,422 | +€20,724 | +14.9% |
| Other amounts receivable | 41 | €69,577 | €65,908 | -€3,669 | -5.3% |
| Current investments | 50/53 | €301,512 | €702,220 | +€400,708 | +132.9% |
| Cash at bank and in hand | 54/58 | €582,959 | €326,295 | -€256,664 | -44.0% |
| Deferred charges and accrued income | 490/1 | €1,773 | €2,754 | +€981 | +55.4% |
| Total equity and liabilities | 10/49 | €1,696,255 | €1,711,714 | +€15,459 | +0.9% |
| Equity | 10/15 | €969,687 | €969,371 | -€316 | 0.0% |
| Contributions | 10/11 | €364,706 | €364,706 | = | 0.0% |
| Reserves | 13 | €604,980 | €604,980 | = | 0.0% |
| Distributable reserves | 133 | €604,980 | €604,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€316 | -€316 | |
| Amounts payable | 17/49 | €726,569 | €742,343 | +€15,775 | +2.2% |
| Amounts payable after more than one year | 17 | €63,424 | €32,312 | -€31,112 | -49.1% |
| Financial debts | 170/4 | €63,424 | €32,312 | -€31,112 | -49.1% |
| Amounts payable within one year | 42/48 | €663,145 | €707,316 | +€44,171 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | - | €15,703 | +€15,703 | |
| Financial debts | 43 | €24,866 | €8,029 | -€16,837 | -67.7% |
| Credit institutions | 430/8 | €24,866 | €8,029 | -€16,837 | -67.7% |
| Trade debts | 44 | €193,040 | €272,279 | +€79,239 | +41.0% |
| Suppliers | 440/4 | €193,040 | €272,279 | +€79,239 | +41.0% |
| Taxes, remuneration and social security | 45 | €316,637 | €231,027 | -€85,610 | -27.0% |
| Taxes | 450/3 | €289,280 | €205,291 | -€83,990 | -29.0% |
| Remuneration and social security | 454/9 | €27,356 | €25,737 | -€1,620 | -5.9% |
| Other amounts payable | 47/48 | €128,602 | €180,278 | +€51,676 | +40.2% |
| Accrued charges and deferred income | 492/3 | - | €2,716 | +€2,716 | |
| Remuneration, social security and pensions | 62 | €141,270 | €140,387 | -€883 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,874 | €12,921 | +€4,047 | +45.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€167,467 | -€9,645 | +€157,822 | +94.2% |
| Other operating charges | 640/8 | €10,799 | €11,129 | +€330 | +3.1% |
| Non-recurring operating charges | 66A | - | €35,613 | +€35,613 | |
| Gross operating margin | 9900 | €529,732 | €378,234 | -€151,499 | -28.6% |
| Operating profit (loss) | 9901 | €536,256 | €187,829 | -€348,428 | -65.0% |
| Financial income | 75/76B | €444 | €2,724 | +€2,280 | +514.0% |
| Recurring financial income | 75 | €444 | €2,724 | +€2,280 | +514.0% |
| Financial charges | 65/66B | €29,341 | €19,031 | -€10,310 | -35.1% |
| Recurring financial charges | 65 | €29,341 | €19,031 | -€10,310 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €507,359 | €171,522 | -€335,838 | -66.2% |
| Income taxes | 67/77 | €167,016 | €1,837 | -€165,178 | -98.9% |
| Profit (loss) for the period | 9904 | €340,344 | €169,684 | -€170,660 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €340,344 | €169,684 | -€170,660 | -50.1% |
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 8 October 2026 via checked.be.