PETIT LIBAN: 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.
PETIT LIBAN
Largest movements
- Receivables within one year +€326,011
up €326,011 (+888%), from €36,716 to €362,727
of which Trade receivables: +€317,747
- Cash -€22,344
down €22,344 (-94.3%), from €23,702 to €1,358
mainly Receivables within one year (-€326,011) and Tax, wage and social debts (-€17,263)
- Trade debts +€317,356
up €317,356 (+2,477%), from €12,812 to €330,168
- Other debts +€17,500
up €17,500 (+70.7%), from €24,763 to €42,263
- Tax, wage and social debts -€17,263
down €17,263 (-89.0%), from €19,404 to €2,142
of which Remuneration and social security: -€15,506
- Profit (loss) carried forward -€14,018
down €14,018, from €3,438 to -€10,580
- Gross operating margin -€34,252
down €34,252 (-65.1%), from €52,605 to €18,352
- Staff costs -€22,054
down €22,054 (-44.5%), from €49,589 to €27,535
- Other operating charges +€3,382
up €3,382 (+385%), from €879 to €4,261
- Financial charges +€1,128
up €1,128 (+604%), from €187 to €1,315
- Financial income -€695
down €695 (-46.6%), from €1,489 to €794
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 | €60,418 | €365,742 | +€305,325 | +505% |
| Current assets | 29/58 | €60,418 | €365,742 | +€305,325 | +505% |
| Amounts receivable within one year | 40/41 | €36,716 | €362,727 | +€326,011 | +888% |
| Trade receivables | 40 | €9,107 | €326,854 | +€317,747 | +3,489% |
| Other amounts receivable | 41 | €27,609 | €35,873 | +€8,264 | +29.9% |
| Cash at bank and in hand | 54/58 | €23,702 | €1,358 | -€22,344 | -94.3% |
| Deferred charges and accrued income | 490/1 | - | €1,657 | +€1,657 | |
| Total equity and liabilities | 10/49 | €60,418 | €365,742 | +€305,325 | +505% |
| Equity | 10/15 | €3,438 | -€10,580 | -€14,018 | |
| Profit (loss) carried forward | 14 | €3,438 | -€10,580 | -€14,018 | |
| Amounts payable | 17/49 | €56,980 | €376,323 | +€319,343 | +560% |
| Amounts payable within one year | 42/48 | €56,980 | €374,573 | +€317,594 | +557% |
| Trade debts | 44 | €12,812 | €330,168 | +€317,356 | +2,477% |
| Suppliers | 440/4 | €12,812 | €330,168 | +€317,356 | +2,477% |
| Taxes, remuneration and social security | 45 | €19,404 | €2,142 | -€17,263 | -89.0% |
| Taxes | 450/3 | €3,519 | €1,763 | -€1,757 | -49.9% |
| Remuneration and social security | 454/9 | €15,885 | €379 | -€15,506 | -97.6% |
| Other amounts payable | 47/48 | €24,763 | €42,263 | +€17,500 | +70.7% |
| Accrued charges and deferred income | 492/3 | - | €1,749 | +€1,749 | |
| Remuneration, social security and pensions | 62 | €49,589 | €27,535 | -€22,054 | -44.5% |
| Other operating charges | 640/8 | €879 | €4,261 | +€3,382 | +385% |
| Gross operating margin | 9900 | €52,605 | €18,352 | -€34,252 | -65.1% |
| Operating profit (loss) | 9901 | €2,136 | -€13,444 | -€15,580 | |
| Financial income | 75/76B | €1,489 | €794 | -€695 | -46.6% |
| Recurring financial income | 75 | €1,489 | €794 | -€695 | -46.6% |
| Financial charges | 65/66B | €187 | €1,315 | +€1,128 | +604% |
| Recurring financial charges | 65 | €187 | €1,315 | +€1,128 | +604% |
| Profit (loss) for the period before taxes | 9903 | €3,438 | -€13,964 | -€17,402 | |
| Income taxes | 67/77 | - | €54 | +€54 | |
| Profit (loss) for the period | 9904 | €3,438 | -€14,018 | -€17,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,438 | -€14,018 | -€17,457 |
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.