PerCapita: 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.
PerCapita
Largest movements
- Current investments -€6,876
down €6,876 (-96.8%), from €7,103 to €227
- Cash -€381
down €381 (-65.7%), from €580 to €199
mainly Net result for the year (-€14,857) and Current portion of long-term debt (-€7,622)
- Receivables within one year +€95
up €95 (+7.6%), from €1,239 to €1,334
of which Other amounts receivable: +€95
- Profit (loss) carried forward -€15,158
down €15,158 (-106.7%), from -€14,200 to -€29,358
- Other debts +€13,886
new in 2024: €13,886
- Current portion of long-term debt -€7,622
no longer reported in 2024 (was €7,622)
- Trade debts +€1,579
new in 2024: €1,579
- Tax, wage and social debts +€153
new in 2024: €153
- Financial charges +€11,987
up €11,987 (+5690.9%), from €211 to €12,198
- Purchases and services +€6,126
new in 2024: €6,126
- Gross operating margin -€5,622
down €5,622 (-1116.4%), from -€504 to -€6,126
- Financial income +€3,770
up €3,770 (+16798.4%), from €22 to €3,792
of which Financial income: +€3,770
- Other operating charges +€213
up €213 (+190.1%), from €112 to €325
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 | €8,922 | €1,760 | -€7,162 | -80.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €8,922 | €1,760 | -€7,162 | -80.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,239 | €1,334 | +€95 | +7.6% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €1,239 | €1,334 | +€95 | +7.6% |
| Current investments | 50/53 | €7,103 | €227 | -€6,876 | -96.8% |
| Cash at bank and in hand | 54/58 | €580 | €199 | -€381 | -65.7% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €8,922 | €1,760 | -€7,162 | -80.3% |
| Equity | 10/15 | -€8,700 | -€23,858 | -€15,158 | -174.2% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€14,200 | -€29,358 | -€15,158 | -106.7% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €17,622 | €25,618 | +€7,996 | +45.4% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,622 | €15,618 | +€7,996 | +104.9% |
| Current portion of amounts payable after more than one year | 42 | €7,622 | - | -€7,622 | |
| Trade debts | 44 | - | €1,579 | +€1,579 | |
| Suppliers | 440/4 | - | €1,579 | +€1,579 | |
| Taxes, remuneration and social security | 45 | - | €153 | +€153 | |
| Taxes | 450/3 | - | €153 | +€153 | |
| Other amounts payable | 47/48 | - | €13,886 | +€13,886 | |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,126 | +€6,126 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Other operating charges | 640/8 | €112 | €325 | +€213 | +190.1% |
| Gross operating margin | 9900 | -€504 | -€6,126 | -€5,622 | -1116.4% |
| Operating profit (loss) | 9901 | -€616 | -€6,451 | -€5,835 | -947.9% |
| Financial income | 75/76B | €22 | €3,792 | +€3,770 | +16798.4% |
| Recurring financial income | 75 | €22 | €3,792 | +€3,770 | +16798.4% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €211 | €12,198 | +€11,987 | +5690.9% |
| Recurring financial charges | 65 | €211 | €12,198 | +€11,987 | +5690.9% |
| Profit (loss) for the period before taxes | 9903 | -€804 | -€14,857 | -€14,053 | -1748.3% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€804 | -€14,857 | -€14,053 | -1748.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€804 | -€14,857 | -€14,053 | -1748.3% |
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 12 October 2026 via checked.be.