Positif Properties: 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.
Positif Properties
Largest movements
- Tangible fixed assets -€105,250
down €105,250 (-8.8%), from €1.2m to €1.1m
of which Land and buildings: -€105,250
- Profit (loss) carried forward -€80,958
down €80,958 (-7.4%), from -€1.1m to -€1.2m
- Other debts -€24,725
down €24,725 (-2.7%), from €918,102 to €893,377
- Gross operating margin +€5,997
up €5,997 (+23.5%), from €25,529 to €31,527
- Depreciation +€520
up €520 (+0.5%), from €104,730 to €105,250
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 | €1,195,248 | €1,089,564 | -€105,683 | -8.8% |
| Fixed assets | 21/28 | €1,193,949 | €1,088,699 | -€105,250 | -8.8% |
| Tangible fixed assets | 22/27 | €1,193,949 | €1,088,699 | -€105,250 | -8.8% |
| Land and buildings | 22 | €1,183,149 | €1,077,899 | -€105,250 | -8.9% |
| Plant, machinery and equipment | 23 | €10,800 | €10,800 | = | 0.0% |
| Current assets | 29/58 | €1,299 | €865 | -€434 | -33.4% |
| Cash at bank and in hand | 54/58 | €130 | €865 | +€735 | +564.4% |
| Deferred charges and accrued income | 490/1 | €1,168 | - | -€1,168 | |
| Total equity and liabilities | 10/49 | €1,195,248 | €1,089,564 | -€105,683 | -8.8% |
| Equity | 10/15 | €277,145 | €196,188 | -€80,958 | -29.2% |
| Contributions | 10/11 | €1,374,451 | €1,374,451 | = | 0.0% |
| Capital | 10 | €1,374,000 | €1,374,000 | = | 0.0% |
| Issued capital | 100 | €1,374,000 | €1,374,000 | = | 0.0% |
| Contributions outside capital | 11 | €451 | €451 | = | 0.0% |
| Share premium | 1100/10 | €451 | €451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,097,306 | -€1,178,264 | -€80,958 | -7.4% |
| Amounts payable | 17/49 | €918,102 | €893,377 | -€24,725 | -2.7% |
| Amounts payable within one year | 42/48 | €918,102 | €893,377 | -€24,725 | -2.7% |
| Other amounts payable | 47/48 | €918,102 | €893,377 | -€24,725 | -2.7% |
| Non-recurring operating income | 76A | - | €23,596 | +€23,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,730 | €105,250 | +€520 | +0.5% |
| Other operating charges | 640/8 | €6,817 | €7,081 | +€265 | +3.9% |
| Gross operating margin | 9900 | €25,529 | €31,527 | +€5,997 | +23.5% |
| Operating profit (loss) | 9901 | -€86,018 | -€80,804 | +€5,213 | +6.1% |
| Financial charges | 65/66B | €173 | €153 | -€19 | -11.2% |
| Recurring financial charges | 65 | €173 | €153 | -€19 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€86,190 | -€80,958 | +€5,232 | +6.1% |
| Profit (loss) for the period | 9904 | -€86,190 | -€80,958 | +€5,232 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,190 | -€80,958 | +€5,232 | +6.1% |
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 10 October 2026 via checked.be.