PRESS LEHON: 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.
PRESS LEHON
Largest movements
- Stocks and contracts +€14,750
new in 2024: €14,750
- Tangible fixed assets -€10,233
down €10,233 (-100%), from €10,233 to €0
- Cash +€4,064
up €4,064 (+17,889%), from €23 to €4,087
mainly Investment in fixed assets (net) (+€10,233) and Net result for the year (+€5,849)
- Receivables within one year +€3,292
up €3,292 (+35.2%), from €9,355 to €12,646
of which Other amounts receivable: +€2,374
- Profit (loss) carried forward +€5,849
up €5,849 (+889%), from €658 to €6,507
- Other debts +€2,572
up €2,572 (+16.3%), from €15,815 to €18,387
- Tax, wage and social debts +€2,050
up €2,050 (+570%), from €360 to €2,410
of which Remuneration and social security: +€1,915
- Trade debts +€1,403
up €1,403 (+552%), from €254 to €1,657
- Turnover +€190,736
up €190,736 (+847%), from €22,531 to €213,267
- Purchases and services +€177,966
up €177,966 (+1,099%), from €16,198 to €194,164
- Gross operating margin +€16,360
up €16,360 (+258%), from €6,333 to €22,693
- Staff costs +€15,660
new in 2024: €15,660
- Depreciation -€3,267
no longer reported in 2024 (was €3,267)
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 | €23,288 | €35,161 | +€11,873 | +51.0% |
| Fixed assets | 21/28 | €13,910 | €3,677 | -€10,233 | -73.6% |
| Tangible fixed assets | 22/27 | €10,233 | €0 | -€10,233 | -100% |
| Furniture and vehicles | 24 | €10,233 | €0 | -€10,233 | -100% |
| Financial fixed assets | 28 | €3,677 | €3,677 | = | 0.0% |
| Current assets | 29/58 | €9,377 | €31,483 | +€22,106 | +236% |
| Stocks and contracts in progress | 3 | - | €14,750 | +€14,750 | |
| Stocks | 30/36 | - | €14,750 | +€14,750 | |
| Amounts receivable within one year | 40/41 | €9,355 | €12,646 | +€3,292 | +35.2% |
| Trade receivables | 40 | €9,315 | €10,233 | +€918 | +9.9% |
| Other amounts receivable | 41 | €39 | €2,413 | +€2,374 | +6,022% |
| Cash at bank and in hand | 54/58 | €23 | €4,087 | +€4,064 | +17,889% |
| Total equity and liabilities | 10/49 | €23,288 | €35,161 | +€11,873 | +51.0% |
| Equity | 10/15 | €6,858 | €12,707 | +€5,849 | +85.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €658 | €6,507 | +€5,849 | +889% |
| Amounts payable | 17/49 | €16,429 | €22,454 | +€6,025 | +36.7% |
| Amounts payable within one year | 42/48 | €16,429 | €22,454 | +€6,025 | +36.7% |
| Trade debts | 44 | €254 | €1,657 | +€1,403 | +552% |
| Suppliers | 440/4 | €254 | €1,657 | +€1,403 | +552% |
| Taxes, remuneration and social security | 45 | €360 | €2,410 | +€2,050 | +570% |
| Taxes | 450/3 | €360 | €495 | +€135 | +37.6% |
| Remuneration and social security | 454/9 | - | €1,915 | +€1,915 | |
| Other amounts payable | 47/48 | €15,815 | €18,387 | +€2,572 | +16.3% |
| Turnover | 70 | €22,531 | €213,267 | +€190,736 | +847% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,198 | €194,164 | +€177,966 | +1,099% |
| Remuneration, social security and pensions | 62 | - | €15,660 | +€15,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,267 | - | -€3,267 | |
| Other operating charges | 640/8 | - | €464 | +€464 | |
| Gross operating margin | 9900 | €6,333 | €22,693 | +€16,360 | +258% |
| Operating profit (loss) | 9901 | €3,066 | €6,569 | +€3,503 | +114% |
| Financial charges | 65/66B | €167 | €721 | +€554 | +333% |
| Recurring financial charges | 65 | €167 | €721 | +€554 | +333% |
| Profit (loss) for the period before taxes | 9903 | €2,899 | €5,849 | +€2,949 | +102% |
| Profit (loss) for the period | 9904 | €2,899 | €5,849 | +€2,949 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €2,899 | €5,849 | +€2,949 | +102% |
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 17 October 2026 via checked.be.