POUR CECILE: 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.
POUR CECILE
Largest movements
- Receivables within one year -€47,047
down €47,047 (-85.4%), from €55,065 to €8,018
- Tangible fixed assets -€46,527
down €46,527 (-7.2%), from €648,111 to €601,585
of which Land and buildings: -€23,844
- Cash -€45,009
down €45,009 (-37.8%), from €119,009 to €74,001
mainly Other debts (-€143,781) and Net result for the year (-€44,224)
- Receivables after one year -€39,875
down €39,875 (-91.3%), from €43,675 to €3,800
of which Other amounts receivable: -€39,475
- Financial fixed assets -€9,189
no longer reported in 2024 (was €9,189)
- Other debts -€143,781
no longer reported in 2024 (was €143,781)
- Profit (loss) carried forward -€44,224
down €44,224 (-13.5%), from €328,329 to €284,105
- Financial charges +€9,051
up €9,051 (+4,504%), from €201 to €9,252
of which Non-recurring financial charges: +€9,189
- Gross operating margin +€4,937
up €4,937 (+57.9%), from -€8,523 to -€3,586
- Depreciation -€2,160
down €2,160 (-8.2%), from €26,358 to €24,197
- Other operating charges +€1,141
up €1,141 (+34.5%), from €3,308 to €4,449
- Provisions +€484
up €484 (+16.7%), from -€2,904 to -€2,420
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 | €877,704 | €688,859 | -€188,845 | -21.5% |
| Fixed assets | 21/28 | €657,300 | €601,585 | -€55,716 | -8.5% |
| Tangible fixed assets | 22/27 | €648,111 | €601,585 | -€46,527 | -7.2% |
| Land and buildings | 22 | €622,364 | €598,520 | -€23,844 | -3.8% |
| Furniture and vehicles | 24 | €25,747 | €3,064 | -€22,683 | -88.1% |
| Financial fixed assets | 28 | €9,189 | - | -€9,189 | |
| Current assets | 29/58 | €220,404 | €87,275 | -€133,129 | -60.4% |
| Amounts receivable after more than one year | 29 | €43,675 | €3,800 | -€39,875 | -91.3% |
| Trade receivables | 290 | €4,200 | €3,800 | -€400 | -9.5% |
| Other amounts receivable | 291 | €39,475 | - | -€39,475 | |
| Amounts receivable within one year | 40/41 | €55,065 | €8,018 | -€47,047 | -85.4% |
| Other amounts receivable | 41 | €55,065 | €8,018 | -€47,047 | -85.4% |
| Cash at bank and in hand | 54/58 | €119,009 | €74,001 | -€45,009 | -37.8% |
| Deferred charges and accrued income | 490/1 | €2,654 | €1,456 | -€1,198 | -45.1% |
| Total equity and liabilities | 10/49 | €877,704 | €688,859 | -€188,845 | -21.5% |
| Equity | 10/15 | €728,455 | €684,231 | -€44,224 | -6.1% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Revaluation surpluses | 12 | €265,273 | €265,273 | = | 0.0% |
| Reserves | 13 | €23,302 | €23,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,155 | €11,155 | = | 0.0% |
| Legal reserve | 130 | €11,155 | €11,155 | = | 0.0% |
| Distributable reserves | 133 | €12,147 | €12,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €328,329 | €284,105 | -€44,224 | -13.5% |
| Provisions and deferred taxes | 16 | €5,355 | €2,935 | -€2,420 | -45.2% |
| Provisions for liabilities and charges | 160/5 | €5,355 | €2,935 | -€2,420 | -45.2% |
| Taxes | 161 | €5,355 | €2,935 | -€2,420 | -45.2% |
| Amounts payable | 17/49 | €143,894 | €1,693 | -€142,201 | -98.8% |
| Amounts payable within one year | 42/48 | €143,894 | €1,693 | -€142,201 | -98.8% |
| Trade debts | 44 | €113 | €1,693 | +€1,580 | +1,398% |
| Suppliers | 440/4 | €113 | €1,693 | +€1,580 | +1,398% |
| Other amounts payable | 47/48 | €143,781 | - | -€143,781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,358 | €24,197 | -€2,160 | -8.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,904 | -€2,420 | +€484 | +16.7% |
| Other operating charges | 640/8 | €3,308 | €4,449 | +€1,141 | +34.5% |
| Non-recurring operating charges | 66A | €1,603 | €5,160 | +€3,556 | +222% |
| Gross operating margin | 9900 | -€8,523 | -€3,586 | +€4,937 | +57.9% |
| Operating profit (loss) | 9901 | -€36,888 | -€34,972 | +€1,916 | +5.2% |
| Financial charges | 65/66B | €201 | €9,252 | +€9,051 | +4,504% |
| Recurring financial charges | 65 | €201 | €63 | -€138 | -68.6% |
| Non-recurring financial charges | 66B | - | €9,189 | +€9,189 | |
| Profit (loss) for the period before taxes | 9903 | -€37,089 | -€44,224 | -€7,135 | -19.2% |
| Profit (loss) for the period | 9904 | -€37,089 | -€44,224 | -€7,135 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,089 | -€44,224 | -€7,135 | -19.2% |
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 14 October 2026 via checked.be.